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Exhibit 8.1

Subsidiaries of Sonera Corporation

as of December 31, 2001


|                                        |  |                               |                                 | 
|--------------------------------------- |  | ----------------------------- | ------------------------------- | 
|Name                                    |  | Jurisdiction of Incorporation
|                                        |  |                              
|Across Wireless AB                      |  |                               | Stockholm, Sweden               | 
|Across Wireless Asia Ltd.               |  |                               | Hong Kong                       | 
|Across Wireless Ltd                     |  |                               | London, United Kingdom          | 
|Advanced Communication Research ACR Oy  |  |                               | Helsinki, Finland               | 
|Bfree Oy                                |  |                               | Helsinki, Finland               | 
|Comro Oy                                |  |                               | Helsinki, Finland               | 
|Consaura Oy                             |  |                               | Helsinki, Finland               | 
|DataInfo Oy                             |  |                               | Helsinki, Finland               | 
|Digame Servicios de Directorio S.A.     |  |                               | Madrid, Spain                   | 
|EMCEC-kiinteistöt Oy                    |  |                               | Helsinki, Finland               | 
|Esdata A/S                              |  |                               | Tallinn, Estonia                | 
|Fleetadviser Oy                         |  |                               | Helsinki, Finland               | 
|Gesam Oy                                |  |                               | Helsinki, Finland               | 
|Helsingin Teollisuuskatu 13 Oy          |  |                               | Helsinki, Finland               | 
|iD2 Technologies AB                     |  |                               | Stockholm, Sweden               | 
|iD2 Technologies Ltd                    |  |                               | London, United Kingdom          | 
|Oy Infonet Finland Ltd                  |  |                               | Helsinki, Finland               | 
|Intellitel Communications Oy            |  |                               | Helsinki, Finland               | 
|Intentive Progress Sdn Bhd.(1)          |  |                               | Kuala Lumpur, Malaysia          | 
|International Business Venturing IBV Oy |  |                               | Helsinki, Finland               | 
|Intra Call Center S.A.                  |  |                               | Amiens, France                  | 
|Ixone Oy                                |  |                               | Helsinki, Finland               | 
|Konsona Oy                              |  |                               | Helsinki, Finland               | 
|Lippupalvelu Oy                         |  |                               | Helsinki, Finland               | 
|Mspace Oy                               |  |                               | Helsinki, Finland               | 
|Payway Oy                               |  |                               | Helsinki, Finland               | 
|Kiinteistö Oy Pietarsaaren Isokatu 8    |  |                               | Pietarsaari, Finland            | 
|Phone Park AB                           |  |                               | Stockholm, Sweden               | 
|Primatel Ltd                            |  |                               | Kuopio, Finland                 | 
|Päämies-kauppiaat Oy                    |  |                               | Helsinki, Finland               | 
|Reveko Telekom AS                       |  |                               | Tallinn, Estonia                | 
|Kiinteistö Oy Saajomaja                 |  |                               | Helsinki, Finland               | 
|Simfocom Oy                             |  |                               | Helsinki, Finland               | 
|SmartTrust GmbH                         |  |                               | Erfurt, Germany                 | 
|SmartTrust Pte Ltd                      |  |                               | Singapore                       | 
|SmartTrust S.L.                         |  |                               | Madrid, Spain                   | 
|SmartTrust Srl                          |  |                               | Milan, Italy                    | 
|SmartTrust Systems Oy                   |  |                               | Helsinki, Finland               | 
|Sonera 3G Holding B.V.                  |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Belgium n.v./s.a.                |  |                               | Brussels, Belgium               | 
|Sonera Carrier Networks Ltd             |  |                               | Helsinki, Finland               | 
|Sonera Corporation U.S.                 |  |                               | Wilmington, DE, USA             | 
|Sonera Deutschland GmbH                 |  |                               | Düsseldorf, Germany             | 
|Sonera Entrum Ltd                       |  |                               | Helsinki, Finland               | 
|Sonera France SAS                       |  |                               | Paris, France                   | 
|Sonera Gateway Ltd                      |  |                               | Helsinki, Finland               | 

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|                                                                          |  |                               |                                 | 
|------------------------------------------------------------------------- |  | ----------------------------- | ------------------------------- | 
|Name                                                                      |  | Jurisdiction of Incorporation
|                                                                          |  |                              
|Sonera Holding B.V.                                                       |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Hong Kong Ltd(2)                                                   |  |                               | Hong Kong                       | 
|Sonera Hungary Holding B.V.                                               |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Hungary Kft.                                                       |  |                               | Budapest, Hungary               | 
|Sonera Info Communications Ltd                                            |  |                               | Helsinki, Finland               | 
|Sonera Innotele Oy                                                        |  |                               | Helsinki, Finland               | 
|Sonera International n.v./s.a.                                            |  |                               | Brussels, Belgium               | 
|Sonera Italian UMTS Holding B.V.                                          |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Juxto AB                                                           |  |                               | Stockholm, Sweden               | 
|Sonera Juxto GmbH                                                         |  |                               | Frankfurt, Germany              | 
|Sonera Juxto International Ltd                                            |  |                               | Helsinki, Finland               | 
|Sonera Juxto Ltd                                                          |  |                               | Helsinki, Finland               | 
|Sonera Living Ltd                                                         |  |                               | Helsinki, Finland               | 
|Sonera Media Holding B.V.                                                 |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Plaza Ltd                                                          |  |                               | Helsinki, Finland               | 
|Sonera Plaza Financial Services Ltd                                       |  |                               | Helsinki, Finland               | 
|Sonera Plaza Incentives Ltd                                               |  |                               | Helsinki, Finland               | 
|Sonera Plaza Fund Services Ltd                                            |  |                               | Helsinki, Finland               | 
|ZAO Sonera Rus                                                            |  |                               | St. Petersburg, Russia          | 
|Sonera SmartTrust AB                                                      |  |                               | Stockholm, Sweden               | 
|Sonera SmartTrust Holding B.V.                                            |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera SmartTrust Ltd.                                                    |  |                               | London, United Kingdom          | 
|Sonera SmartTrust Ltd                                                     |  |                               | Helsinki, Finland               | 
|Sonera SmartTrust Pty Ltd                                                 |  |                               | Sydney, Australia               | 
|Sonera SmartTrust SARL                                                    |  |                               | Paris, France                   | 
|Sonera SmartTrust U.S., Inc.                                              |  |                               | Wilmington, DE, USA             | 
|Sonera Solutions Ltd                                                      |  |                               | Helsinki, Finland               | 
|Sonera Sverige AB                                                         |  |                               | Stockholm, Sweden               | 
|Sonera Systems Ltd                                                        |  |                               | Helsinki, Finland               | 
|Sonera Telecom Ltd                                                        |  |                               | Helsinki, Finland               | 
|Sonera Telecommunication Services Ltd Sirketi                             |  |                               | Istanbul, Turkey                | 
|Sonera UK Limited                                                         |  |                               | Middlesex, United Kingdom       | 
|Sonera UMTS Sweden Holding B.V.                                           |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Ventures Oy                                                        |  |                               | Helsinki, Finland               | 
|Sonera Zed Germany GmbH                                                   |  |                               | Düsseldorf, Germany             | 
|Sonera Zed Italy srl.                                                     |  |                               | Milan, Italy                    | 
|Sonera Zed Nederland B.V.                                                 |  |                               | Capelle a/d IJssel, Netherlands | 
|Sonera Zed Ltd                                                            |  |                               | Helsinki, Finland               | 
|Sonera Zed Philippines, Inc.                                              |  |                               | Makati City, Philippines        | 
|Sonera Zed Singapore Pte Ltd.                                             |  |                               | Singapore                       | 
|Sonera Zed Telekomünikasyon Hizmetleri Ve
    Reklamcilik Limited Sirketi |  |                               | Istanbul, Turkey                | 
|Sonera Zed UK Limited                                                     |  |                               | Middlesex, United Kingdom       | 
|Sonera Zed U.S., Inc.                                                     |  |                               | Waltham, MA, USA                | 
|Systems Consultant Partners Oy                                            |  |                               | Helsinki, Finland               | 
|Oy Telecon Ltd                                                            |  |                               | Helsinki, Finland               | 
|Telering Ltd                                                              |  |                               | Helsinki, Finland               | 
|Teletori Oy                                                               |  |                               | Helsinki, Finland               | 
|Telibra Oy                                                                |  |                               | Helsinki, Finland               | 
|Tilts Communications A/S                                                  |  |                               | Copenhagen, Denmark             | 
|Tilts Communications SIA                                                  |  |                               | Riga, Latvia                    | 
|Unibase Ltd                                                               |  |                               | Helsinki, Finland               | 

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|                  |  |                               |                   | 
|----------------- |  | ----------------------------- | ----------------- | 
|Name              |  | Jurisdiction of Incorporation
|                  |  |                              
|Witnet Oy         |  |                               | Helsinki, Finland | 
|Zed Incentives Oy |  |                               | Helsinki, Finland | 






|    |                                                                                    
|--- | -----------------------------------------------------------------------------------
|(1) | Companys official name; business name is
    Sonera SmartTrust Sdn Bhd (Malaysia).
|   
|(2) | Companys official name; business name is
    Sonera SmartTrust Ltd (Hong Kong).   

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