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, 2008.



|                                                 |  |                  |  |           
|------------------------------------------------ |  | ---------------- |  | ----------
|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 Credit Wholesale Pty. Ltd                   |  | Australia        |  | 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 United Kingdom Limited                      |  | United Kingdom   |  | 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       



---

|                                                               |  |                  |  |           
|-------------------------------------------------------------- |  | ---------------- |  | ----------
|Company Name                                                   |  | Country          |  | Percentage
|                                                               |  |                 
|CNH Capital Australia Pty Limited                              |  | Australia        |  | 100       
|                                                               |  |                 
|CNH Capital Automotive Receivables LLC                         |  | USA              |  | 100       
|                                                               |  |                 
|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 (Europe) Plc                                       |  | Ireland          |  | 100       
|                                                               |  |                 
|CNH Capital Insurance Agency Inc.                              |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital LLC                                                |  | USA              |  | 100       
|                                                               |  |                 
|CNH Capital Plc                                                |  | Ireland          |  | 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       



---

|                                                                |  |                  |  |           
|--------------------------------------------------------------- |  | ---------------- |  | ----------
|Company Name                                                    |  | Country          |  | Percentage
|                                                                |  |                 
|Fermec North America, Inc.                                      |  | USA              |  | 100       
|                                                                |  |                 
|Fiatallis North America LLC                                     |  | USA              |  | 100       
|                                                                |  |                 
|Flagship Dealer Holding Company, LLC                            |  | USA              |  | 100       
|                                                                |  |                 
|Flexi-Coil (U.K.) Limited                                       |  | United Kingdom   |  | 100       
|                                                                |  |                 
|Harbin New Holland Tractors Co., Ltd.                           |  | China            |  | 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 Australia Pty Limited                        |  | Australia        |  | 100       
|                                                                |  |                 
|New Holland Credit Company, LLC                                 |  | USA              |  | 100       
|                                                                |  |                 
|New Holland Excavator Holdings LLC                              |  | USA              |  | 100       
|                                                                |  |                 
|New Holland Holding Limited                                     |  | United Kingdom   |  | 100       
|                                                                |  |                 
|New Holland Holdings 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       
|                                                                |  |                 
|One Earth Receivables Limited                                   |  | Ireland          |  | 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        
|                                                                |  |                 
|Ridgeview New Holland, Inc.                                     |  | USA              |  | 68        
|                                                                |  |                 
|Kobelco Construction Machinery America LLC                      |  | USA              |  | 65        
|                                                                |  |                 
|Shanghai New Holland Agricultural Machinery Corporation Limited |  | China            |  | 60        



---

|                                         |  |                |  |           
|---------------------------------------- |  | -------------- |  | ----------
|Company Name                             |  | Country        |  | Percentage
|                                         |  |               
|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        
|                                         |  |               
|CNH Capital Europe Ltd.2                 |  | United Kingdom |  | 50        
|                                         |  |               
|CNH Capital Europe S.a.S.                |  | France         |  | 50        
|                                         |  |               
|CNH Capital Rent GmbH2                   |  | Germany        |  | 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 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.  |  | Mexico         |  | 49        
|                                         |  |               
|New Holland Finance Ltd.                 |  | United Kingdom |  | 49        
|                                         |  |               
|Al-Ghazi Tractors Ltd.                   |  | Pakistan       |  | 43        
|                                         |  |               
|Medicine Hat New Holland, Ltd.           |  | Canada         |  | 43        
|                                         |  |               
|Megavolt, L.P., L.L.L.P.                 |  | USA            |  | 40        
|                                         |  |               
|Nido Industria Vallesina                 |  | Italy          |  | 39        
|                                         |  |               
|RosCaseMash                              |  | Russia         |  | 38        
|                                         |  |               
|Turk Traktor ve Ziraat Makineleri A.S.   |  | Turkey         |  | 38        



|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%.
|- | ------------------------------------------------------------------------------------------------



---

|                                                      |  |                |  |           
|----------------------------------------------------- |  | -------------- |  | ----------
|Company Name                                          |  | Country        |  | Percentage
|                                                      |  |               
|European Engine Alliance EEIG                         |  | United Kingdom |  | 33        
|                                                      |  |               
|European Engine Alliance S.c.r.l.                     |  | Italy          |  | 33        
|                                                      |  |               
|Fiat Gra. De EEIG                                     |  | United Kingdom |  | 23        
|                                                      |  |               
|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    |  | Italy          |  | 11        
|                                                      |  |               
|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