Exhibit 8.1

List of Subsidiaries of Registrant

Below is a list of major subsidiaries directly or
indirectly owned by CNH as of December 31, 2009.



|                                                 |  |                  |  |           
|------------------------------------------------ |  | ---------------- |  | ----------
|Company Name                                     |  | Country          |  | Percentage
|                                                 |  |                 
|Banco CNH Capital S.A.                           |  | Brazil           |  | 100       
|                                                 |  |                 
|BLI Group, Inc.                                  |  | USA              |  | 100       
|                                                 |  |                 
|Blue Leaf I.P., Inc.                             |  | USA              |  | 100       
|                                                 |  |                 
|Case Brazil Holdings, Inc.                       |  | USA              |  | 100       
|                                                 |  |                 
|Case Canada Receivables, Inc.                    |  | Canada (Alberta) |  | 100       
|                                                 |  |                 
|Case Construction Equipment, Inc.                |  | USA              |  | 100       
|                                                 |  |                 
|Case Construction Machinery (Shanghai) Co., Ltd. |  | China            |  | 100       
|                                                 |  |                 
|Case Credit Holdings Limited                     |  | USA              |  | 100       
|                                                 |  |                 
|Case Dealer Holding Company LLC                  |  | USA              |  | 100       
|                                                 |  |                 
|Case Equipment Holdings Limited                  |  | USA              |  | 100       
|                                                 |  |                 
|Case Equipment International Corporation         |  | USA              |  | 100       
|                                                 |  |                 
|Case Europe S.a.r.l.                             |  | France           |  | 100       
|                                                 |  |                 
|Case Harvesting Systems GmbH                     |  | Germany          |  | 100       
|                                                 |  |                 
|Case IH Agricultural Equipment, Inc.             |  | USA              |  | 100       
|                                                 |  |                 
|Case IH Machinery Trading (Shanghai) Co. Ltd.    |  | China            |  | 100       
|                                                 |  |                 
|Case India Limited                               |  | USA              |  | 100       
|                                                 |  |                 
|Case International Marketing, Inc.               |  | USA              |  | 100       
|                                                 |  |                 
|Case LBX Holdings, Inc.                          |  | USA              |  | 100       
|                                                 |  |                 
|Case New Holland Inc.                            |  | USA              |  | 100       
|                                                 |  |                 
|Case New Holland Machinery (Harbin) Limited      |  | China            |  | 100       
|                                                 |  |                 
|Case United Kingdom Limited                      |  | United Kingdom   |  | 100       
|                                                 |  |                 
|CNH Agriculture Receivables LLC                  |  | USA              |  | 100       
|                                                 |  |                 
|CNH America LLC                                  |  | USA              |  | 100       
|                                                 |  |                 
|CNH Argentina S.A.                               |  | Argentina        |  | 100       
|                                                 |  |                 
|CNH Asian Holding Limited N.V.                   |  | Belgium          |  | 100       
|                                                 |  |                 
|CNH Australia Pty Limited                        |  | Australia        |  | 100       
|                                                 |  |                 
|CNH Baumaschinen GmbH                            |  | Germany          |  | 100       
|                                                 |  |                 
|CNH Belgium N.V.                                 |  | Belgium          |  | 100       
|                                                 |  |                 
|CNH Canada, Ltd.                                 |  | Canada (Ontario) |  | 100       
|                                                 |  |                 
|CNH Capital America LLC                          |  | USA              |  | 100       
|                                                 |  |                 
|CNH Capital Australia Pty Limited                |  | Australia        |  | 100       



---

|                                                               |  |                  |  |           
|-------------------------------------------------------------- |  | ---------------- |  | ----------
|Company Name                                                   |  | Country          |  | Percentage
|                                                               |  |                 
|CNH Capital Benelux N.V.                                       |  | Belgium          |  | 100       
|                                                               |  |                 
|CNH Capital Canada Insurance Agency Ltd.                       |  | Canada (Alberta) |  | 100       
|                                                               |  |                 
|CNH Capital Canada Ltd.                                        |  | Canada (Alberta) |  | 100       
|                                                               |  |                 
|CNH Capital Equipment Loan and Lease Facility LLC              |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital Insurance Agency Inc.                              |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital LLC                                                |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital RACES LLC                                          |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital Receivables LLC                                    |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital U.K. Ltd.                                          |  | United Kingdom   |  | 100       
|                                                               |  |                 
|CNH Componentes, S.A. de C.V.                                  |  | Mexico           |  | 100       
|                                                               |  |                 
|CNH Danmark A/S                                                |  | Denmark          |  | 100       
|                                                               |  |                 
|CNH Deutschland GmbH                                           |  | Germany          |  | 100       
|                                                               |  |                 
|CNH Engine Corporation                                         |  | USA              |  | 100       
|                                                               |  |                 
|CNH Europe Holding S.A.                                        |  | Luxembourg       |  | 100       
|                                                               |  |                 
|CNH Financial Services A/S                                     |  | Denmark          |  | 100       
|                                                               |  |                 
|CNH Financial Services GmbH                                    |  | Germany          |  | 100       
|                                                               |  |                 
|CNH Financial Services S.A.S.                                  |  | France           |  | 100       
|                                                               |  |                 
|CNH France S.A.                                                |  | France           |  | 100       
|                                                               |  |                 
|CNH International S.A.                                         |  | Switzerland      |  | 100       
|                                                               |  |                 
|CNH Italia S.p.A.                                              |  | Italy            |  | 100       
|                                                               |  |                 
|CNH Latin America Ltda.                                        |  | Brazil           |  | 100       
|                                                               |  |                 
|CNH Maquinaria Spain, S.A.                                     |  | Spain            |  | 100       
|                                                               |  |                 
|CNH Osterreich GmbH                                            |  | Austria          |  | 100       
|                                                               |  |                 
|CNH Polska Sp. z o.o.                                          |  | Poland           |  | 100       
|                                                               |  |                 
|CNH Portugal Comercio de Tractores e Maquinas Agricolas, Ltda. |  | Portugal         |  | 100       
|                                                               |  |                 
|CNH Receivables LLC                                            |  | USA              |  | 100       
|                                                               |  |                 
|CNH Services S.r.l                                             |  | Italy            |  | 100       
|                                                               |  |                 
|CNH Services (Thailand) Limited.                               |  | Thailand         |  | 100       
|                                                               |  |                 
|CNH Trade N.V.                                                 |  | Netherlands      |  | 100       
|                                                               |  |                 
|CNH U.K. Limited                                               |  | United Kingdom   |  | 100       
|                                                               |  |                 
|CNH Wholesale Receivables LLC                                  |  | USA              |  | 100       
|                                                               |  |                 
|Farmers New Holland, Inc.                                      |  | USA              |  | 100       
|                                                               |  |                 
|Fermec North America, Inc.                                     |  | USA              |  | 100       
|                                                               |  |                 
|Fiatallis North America LLC                                    |  | USA              |  | 100       
|                                                               |  |                 
|Flagship Dealer Holding Company, LLC                           |  | USA              |  | 100       



---

|                                                                |  |                  |  |           
|--------------------------------------------------------------- |  | ---------------- |  | ----------
|Company Name                                                    |  | Country          |  | Percentage
|                                                                |  |                 
|Flexi-Coil (U.K.) Limited                                       |  | United Kingdom   |  | 100       
|                                                                |  |                 
|HFI Holdings, Inc.                                              |  | USA              |  | 100       
|                                                                |  |                 
|International Harvester Company                                 |  | USA              |  | 100       
|                                                                |  |                 
|J.I. Case Company Limited                                       |  | United Kingdom   |  | 100       
|                                                                |  |                 
|Limited Liability Company CNH Parts and Service Operations    |  | Russia           |  | 100       
|                                                                |  |                 
|MBA AG                                                          |  | Switzerland      |  | 100       
|                                                                |  |                 
|New Holland Agricultural Equipment S.p.A.                       |  | Italy            |  | 100       
|                                                                |  |                 
|New Holland Australia Pty Ltd                                   |  | Australia        |  | 100       
|                                                                |  |                 
|New Holland Construction Equipment S.p.A.                       |  | Italy            |  | 100       
|                                                                |  |                 
|New Holland Credit Company, LLC                                 |  | USA              |  | 100       
|                                                                |  |                 
|New Holland Excavator Holdings LLC                              |  | USA              |  | 100       
|                                                                |  |                 
|New Holland Holding Limited                                     |  | United Kingdom   |  | 100       
|                                                                |  |                 
|New Holland Holding (Argentina) S.A.                            |  | Argentina        |  | 100       
|                                                                |  |                 
|New Holland Ltd.                                                |  | United Kingdom   |  | 100       
|                                                                |  |                 
|New Holland Tractor Ltd. N.V.                                   |  | Belgium/U.K.     |  | 100       
|                                                                |  |                 
|O&K Hilfe GmbH                                                  |  | Germany          |  | 100       
|                                                                |  |                 
|Pryor Foundry, Inc.                                             |  | USA              |  | 100       
|                                                                |  |                 
|Receivables Credit II Corporation                               |  | Canada (Alberta) |  | 100       
|                                                                |  |                 
|Southside New Holland Tractor & Equipment, Inc.                 |  | USA              |  | 100       
|                                                                |  |                 
|Steyr Center Nord GmbH                                          |  | Austria          |  | 100       
|                                                                |  |                 
|Sunrise Tractor & Equipment Inc.                                |  | USA              |  | 100       
|                                                                |  |                 
|New Holland Fiat (India) Pvt. Ltd.                              |  | India            |  | 96        
|                                                                |  |                 
|Jackson New Holland, Inc.                                       |  | USA              |  | 94        
|                                                                |  |                 
|Mid State New Holland, Inc.                                     |  | USA              |  | 88        
|                                                                |  |                 
|New Holland Kobelco Construction Machinery S.p.A.               |  | Italy            |  | 75        
|                                                                |  |                 
|Northside New Holland, Inc.                                     |  | USA              |  | 70        
|                                                                |  |                 
|Kobelco Construction Machinery America LLC                      |  | USA              |  | 65        
|                                                                |  |                 
|Ridgeview New Holland, Inc.                                     |  | USA              |  | 65        
|                                                                |  |                 
|Shanghai New Holland Agricultural Machinery Corporation Limited |  | China            |  | 60        
|                                                                |  |                 
|UzCaseMash LLC                                                  |  | Uzbekistan       |  | 60        
|                                                                |  |                 
|UzCaseagroleasing LLC                                           |  | Uzbekistan       |  | 51        
|                                                                |  |                 
|UzCaseService LLC                                               |  | Uzbekistan       |  | 51        
|                                                                |  |                 
|UzCaseTractor LLC                                               |  | Uzbekistan       |  | 51        
|                                                                |  |                 
|Case Mexico S.A. de C.V.1                                       |  | Mexico           |  | 50        
|                                                                |  |                 
|Case Special Excavators N.V.                                    |  | Belgium          |  | 50        



---

|                                                                  |  |                      |  |           
|----------------------------------------------------------------- |  | -------------------- |  | ----------
|Company Name                                                      |  | Country              |  | Percentage
|                                                                  |  |                     
|CNH Capital Europe B.V.2                                          |  | Belgium              |  | 50        
|                                                                  |  |                     
|CNH Capital Europe GmbH2                                          |  | Austria              |  | 50        
|                                                                  |  |                     
|CNH Capital Europe Ltd.2                                          |  | United Kingdom       |  | 50        
|                                                                  |  |                     
|CNH Capital Europe S.a.S.                                         |  | France               |  | 50        
|                                                                  |  |                     
|CNH Comercial, S.A. de C.V.1                                      |  | Mexico               |  | 50        
|                                                                  |  |                     
|CNH de Mexico, S.A. de C.V.                                       |  | Mexico               |  | 50        
|                                                                  |  |                     
|CNH Industrial S.A. de C.V.1                                      |  | Mexico               |  | 50        
|                                                                  |  |                     
|CNH Reman LLC                                                     |  | USA                  |  | 50        
|                                                                  |  |                     
|CNH Servicios Corporativos S.A. de C.V.1                          |  | Mexico               |  | 50        
|                                                                  |  |                     
|Employers Health Initiatives, LLC                                |  | USA                  |  | 50        
|                                                                  |  |                     
|L&T-Case Equipment Private Limited                                |  | India                |  | 50        
|                                                                  |  |                     
|LBX Company LLC                                                   |  | USA                  |  | 50        
|                                                                  |  |                     
|New Holland HFT Japan, Inc.                                       |  | Japan                |  | 50        
|                                                                  |  |                     
|CNH Servicios Comerciales, S.A. de C.V., SOFOM, E.N.R.            |  | Mexico               |  | 49        
|                                                                  |  |                     
|Medicine Hat New Holland, Ltd.                                    |  | Canada               |  | 44        
|                                                                  |  |                     
|Al-Ghazi Tractors Ltd.                                            |  | Pakistan             |  | 43        
|                                                                  |  |                     
|Consorzio Nido Industria Vallesina                                |  | Italy                |  | 39        
|                                                                  |  |                     
|RosCaseMash                                                       |  | Russia               |  | 38        
|                                                                  |  |                     
|Turk Traktor ve Ziraat Makineleri A.S.                            |  | Turkey               |  | 38        
|                                                                  |  |                     
|European Engine Alliance S.c.r.l.                                 |  | Italy                |  | 33        
|                                                                  |  |                     
|Farm FZCO                                                         |  | United Arab Emirates |  | 29        
|                                                                  |  |                     
|Fiat Gra. De EEIG                                                 |  | United Kingdom       |  | 23        
|                                                                  |  |                     
|Kobelco-CNH Australia Pty Limited3                                |  | Australia            |  | 20        
|                                                                  |  |                     
|Kobelco Construction Machinery Co., Ltd.                          |  | Japan                |  | 20        
|                                                                  |  |                     
|CODEFIS Società consortile per azioni                             |  | Italy                |  | 14        
|                                                                  |  |                     
|Nuova Didactica S.c.a.r.l.                                        |  | Italy                |  | 12        
|                                                                  |  |                     
|Consorzio per lo Sviluppo delle Aziende Fornitrici in liquidation |  | Italy                |  | 11        



|1 | Indirectly through the participation in CNH de Mexico, S.A. de C.V. Total voting rights held: 50%.
|- | --------------------------------------------------------------------------------------------------

|2 | Indirectly through the participation in CNH Capital Europe S.A.S. Total voting rights held: 50%.
|- | ------------------------------------------------------------------------------------------------

|3 | Indirectly through the participation in Kobelco Construction Machinery Ltd. Total voting rights held: 20%.
|- | ----------------------------------------------------------------------------------------------------------



---

|                                                      |  |           |  |           
|----------------------------------------------------- |  | --------- |  | ----------
|Company Name                                          |  | Country   |  | Percentage
|                                                      |  |          
|Polagris S.A.                                         |  | Lithuania |  | 11        
|                                                      |  |          
|Brahma Steyr Tractors Limited                         |  | India     |  | 10        
|                                                      |  |          
|Corporation for the Romanian Agricultural Project Srl |  | Romania   |  | 10        
|                                                      |  |          
|Fiat-Revisione Interna Scrl                           |  | Italy     |  | 10