Exhibit 8

Principal subsidiaries

at September 30, 2005(data to U.S. GAAP)



|                                                             |  |                          |  |                            |   |  |                   
|------------------------------------------------------------ |  | ------------------------ |  | -------------------------- | - |  | ------------------
|                                                             |  | Equity capital thousand |  | Earnings (Losses)thousand |   |  | Equityinterestin %
|Germany                                                      |  |                          |  |                            |   |  |                   
|Ernst Herrmann Ingenieur AG & Co. KG, Berlin                 |  | 3,700                    |  | 2,509                      |   |  | 100               
|                                                             |  |                          | 
|Europe without Germany                                       |  |                          |  |                            |   |  |                   
|EPCOS OHG, Deutschlandsberg, Austria                         |  | 82,330                   |  | (46,782                    | ) |  | 100               
|                                                             |  |                          | 
|EPCOS-Peças e Componentes Electrónicos S.A., Évora, Portugal |  | 51,428                   |  | (5,807                     | ) |  | 100               
|                                                             |  |                          | 
|EPCOS Electronic Components S.A., Málaga, Spain              |  | 787                      |  | (3,384                     | ) |  | 100               
|                                                             |  |                          | 
|EPCOS s.r.o., Sumperk, Czech Republic                        |  | 8,198                    |  | (2,459                     | ) |  | 100               
|                                                             |  |                          | 
|EPCOS SAS, Saint Denis, France                               |  | 1,153                    |  | 9,433                      |   |  | 100               
|                                                             |  |                          | 
|EPCOS Elektronikai Alkatrész Kft., Szombathely, Hungary      |  | 19,747                   |  | 3,396                      |   |  | 100               
|                                                             |  |                          | 
|EPCOS UK Ltd., Bracknell, United Kingdom                     |  | 1,900                    |  | 161                        |   |  | 100               
|                                                             |  |                          | 
|EPCOS Nordic AB, Kista, Sweden                               |  | 1,079                    |  | 434                        |   |  | 100               
|                                                             |  |                          | 
|EPCOS Nordic OY, Espoo (Helsinki), Finland                   |  | 382                      |  | 261                        |   |  | 100               
|                                                             |  |                          | 
|EPCOS Finance B.V., Amsterdam, Netherlands                   |  | 2,154                    |  | 80                         |   |  | 100               



---

|                                                     |  |         |   |  |        |   |  |    
|---------------------------------------------------- |  | ------- | - |  | ------ | - |  | ---
|Asia                                                 |  |         |   |  |        |   |  |    
|EPCOS PTE LTD, Singapore                             |  | 114,760 |   |  | 9,527  |   |  | 100
|                                                     |  |         |  
|EPCOS (China) Investment Ltd., Shanghai, China       |  | 45,283  |   |  | 8,377  |   |  | 100
|                                                     |  |         |  
|EPCOS India Private Ltd., Nashik, India              |  | 7,063   |   |  | 1,022  |   |  | 100
|                                                     |  |         |  
|EPCOS (Zhuhai FTZ) Co., Ltd., Zhuhai, China          |  | 9,649   |   |  | 1,059  |   |  | 100
|                                                     |  |         |  
|EPCOS (Wuxi) Co., Ltd., Wuxi, China                  |  | 13,095  |   |  | (1,273 | ) |  | 100
|                                                     |  |         |  
|EPCOS (Xiaogan) Co., Ltd., Xiaogan, China            |  | 3,200   |   |  | 973    |   |  | 76 
|                                                     |  |         |  
|EPCOS Ferrites Private Ltd., Calcutta, India         |  | (10,836 | ) |  | (3,828 | ) |  | 100
|                                                     |  |         |  
|EPCOS KK, Yokohama, Japan                            |  | 1,667   |   |  | 169    |   |  | 100
|                                                     |  |         |  
|EPCOS (Zhuhai) Co., Ltd., Zhuhai, China              |  | 4,590   |   |  | 607    |   |  | 100
|                                                     |  |         |  
|EPCOS SDN. BHD., Johore Bahru, Malaysia              |  | 16,085  |   |  | 7,660  |   |  | 100
|                                                     |  |         |  
|EPCOS (Shanghai), Ltd., Shanghai, China              |  | 182     |   |  | (488   | ) |  | 100
|                                                     |  |         |  
|EPCOS Ltd., Hong Kong, China                         |  | 3,672   |   |  |       |   |  | 100
|                                                     |  |         |  
|Americas                                             |  |         |   |  |        |   |  |    
|EPCOS do Brasil Ltda., Gravataí, Brazil              |  | 43,219  |   |  | 4,894  |   |  | 100
|                                                     |  |         |  
|EPCOS Inc., Iselin, New Jersey, USA                  |  | 12,434  |   |  | (892   | ) |  | 100
|                                                     |  |         |  
|Crystal Technology, Inc., Palo Alto, California, USA |  | 12,296  |   |  | 1,036  |   |  | 100