EXHIBIT 8.1



LIST OF SUBSIDIARIES



|NAME                                                      |  | JURISDICTION OF ORGANIZATION
|--------------------------------------------------------- |  | ----------------------------
|IFCO Systems Management GmbH                              |  | Germany                     
|IFCO Systems GmbH                                         |  | Germany                     
|Gelog AG                                                  |  | Switzerland                 
|GISO Verwaltungsgesellschaft mbH & Co. Behälterleasing KG |  | Germany                     
|IFCO Argentina S.A.                                       |  | Argentina                   
|IFCO Systems Espana S.A.                                  |  | Spain                       
|IFCO do Brasil Embalagens LTDA                            |  | Brazil                      
|IFCO Systems France S.A.S                                 |  | France                      
|IFCO Systems Italia S.r.L                                 |  | Italy                       
|IFCO Systems Japan, Inc                                   |  | Japan                       
|IFCO Systems Asia, Ltd.                                   |  | Hong Kong                   
|IFCO Systems (Schweiz) AG                                 |  | Switzerland                 
|IFCO Systems Skandinavien A/S                             |  | Denmark                     
|IFCO Systems Österreich GmbH                              |  | Austria                     
|IFCO Lojistik Sistemleri Tic. Ltd. Sti.                   |  | Turkey                      
|IFCO Systems UK Ltd                                       |  | United Kingdom              
|IFCO Online AG                                            |  | Germany                     
|DELICA Container Systems Inc                              |  | Japan                       
|IFCO Systems North America, Inc.                          |  | Delaware, U.S.A.            
|AZ Pallet, Inc                                            |  | Delaware, U.S.A.            
|Black River Forest Products, Inc.                         |  | Wisconsin, U.S.A.           
|IFCO Systems Waterloo, WI, Inc.                           |  | Wisconsin, U.S.A.           
|IFCO Systems Arizona, Inc                                 |  | Delaware, U.S.A.            
|IFCO Systems California, Inc                              |  | California,U.S.A.           
|IFCO Systems Canada, Inc                                  |  | Ontario, Canada             
|IFCO Systems de Mexico, S. de R.L. de C.V.                |  | Mexico                      
|IFCO Systems Florida, Inc.                                |  | Florida, U.S.A.             
|IFCO Systems Iowa, Inc.                                   |  | Delaware, U.S.A.            
|IFCO Systems Louisiana, Inc.                              |  | Delaware, U.S.A.            
|IFCO Systems Ohio, Inc.                                   |  | Delaware, U.S.A.            
|IFCO Systems Pennsylvania, Inc.                           |  | Delaware, U.S.A.            
|IFCO Systems Virginia, Inc.                               |  | Virginia, U.S.A.            
|IFCO Pooling Services, Inc.                               |  | Delaware, U.S.A.            



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|NAME                               |  | JURISDICTION OF ORGANIZATION
|---------------------------------- |  | ----------------------------
|IFCO-U.S., L.L.C.                  |  | Delaware, U.S.A.            
|IFCO Systems Maine, Inc.           |  | Maine, U.S.A.               
|IFCO Systems Wisconsin, Inc.       |  | Wisconsin, U.S.A.           
|NLD, Inc.                          |  | Delaware, U.S.A.            
|NLP Transport, Inc.                |  | Delaware, U.S.A.            
|PalEx Texas Holdings, Inc.         |  | Delaware, U.S.A.            
|PalEx-Texas, Inc.                  |  | Delaware, U.S.A.            
|PalEx-Texas, L.P.                  |  | Texas, U.S.A.               
|Pallet Management Services, Inc.   |  | Delaware, U.S.A.            
|Schoeller-U.S., Inc.               |  | Delaware, U.S.A.            
|IFCO Systems North Carolina, Inc.  |  | North Carolina, U.S.A.      
|IFCO Systems Indiana, Inc.         |  | Indiana, U.S.A.             
|IFCO Systems Western Region, Inc.  |  | California, U.S.A.          
|IFCO Systems Butner, Inc.          |  | Delaware, U.S.A.            
|Valley Crating and Packaging, Inc. |  | Delaware, U.S.A.            
|IFCO Systems Holding Company, Inc. |  | Delaware, U.S.A.            
|IFCO Systems Minneapolis, Inc.     |  | Minnesota, U.S.A.           
|ERC Systems, Inc.                  |  | Colorado, U.S.A.            
|IFCO Systems South Carolina, Inc   |  | Delaware, U.S.A.            
|Montebello IFCO Systems, Inc.      |  | Delaware, U.S.A.            
|IFCO Systems Chicago, Inc.         |  | Illinois, U.S.A.            
|IFCO Systems Zellwood, Inc         |  | Florida, U.S.A.             
|IFCO Systems Georgia, Inc.         |  | Florida, U.S.A.             
|IFCO Systems Illinois, Inc.        |  | Illinois, U.S.A.            
|IFCO Systems Miami, Inc            |  | Delaware, U.S.A.            
|IFCO Systems Michigan, Inc         |  | Michigan, U.S.A.            
|IFCO Systems Minnesota, Inc        |  | Minnesota, U.S.A.           
|IFCO Systems Charlotte, Inc.       |  | Delaware, U.S.A.            
|IFCO Systems Washington, Inc       |  | Delaware, U.S.A.            
|IFCO Systems Container LLC         |  | Colorado, U.S.A.            
|IFCO Systems Kansas, Inc           |  | Delaware, U.S.A.            
|Bromley Acquisition Company, Inc   |  | Delaware, U.S.A.            
|DSF Realty I, Inc                  |  | Delaware, U.S.A.            
|DSF Realty II, Inc                 |  | Delaware, U.S.A.