**Exhibit 8**

 

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**List of significant subsidiaries**

**The table below provides details of the principal subsidiaries of Avecia Group plc:**

|                          |   |   | **Country of incorporation** |   |   | **Principal Activity** |   |   | **Percentage of equity owned** |
|-------------------------------|--------|--------|------------------------------|--------|--------|------------------------|--------|--------|--------------------------------|
| ***Subsidiary undertakings*** |   |   |                              |        |        |                        |        |        |                                |
|                          |   |   |                         |   |   |                   |   |   |                           |
| Avecia Corporation Limited    |   |   | UK                           |   |   | Holding company        |   |   | 100%*                          |
| Avecia Investments Limited    |   |   | UK                           |   |   | Holding company        |   |   | 100%*                          |
| Avecia UK Holdings Limited    |   |   | UK                           |   |   | Holding company        |   |   | 100%*                          |
| Avecia Limited                |   |   | UK                           |   |   | Chemical manufacture   |   |   | 100%*                          |
| Avecia Holdings BV (#)        |   |   | The Netherlands              |   |   | Holding company        |   |   | 100%*                          |
| Avecia BV (#)                 |   |   | The Netherlands              |   |   | Chemical manufacture   |   |   | 100%*                          |
| Avecia Inc.                   |   |   | USA                          |   |   | Chemical manufacture   |   |   | 100%*                          |
| Avecia Holdings Inc.          |   |   | USA                          |   |   | Holding company        |   |   | 100%*                          |
| Torcan Chemical Limited       |   |   | Canada                       |   |   | Chemical manufacture   |   |   | 100%*                          |
| NeoResins Inc. (#)            |   |   | USA                          |   |   | Chemical manufacture   |   |   | 100%*                          |
| Avecia Biotechnology Inc.     |   |   | USA                          |   |   | Chemical manufacture   |   |   | 100%*                          |
| Avecia Spain SL (#)           |   |   | Spain                        |   |   | Chemical manufacture   |   |   | 100%*                          |
|                          |   |   |                         |   |   |                   |   |   |                           |
| ***Joint ventures***          |   |   |                         |   |   |                   |   |   |                           |
|                          |   |   |                         |   |   |                   |   |   |                           |
| Image Polymers Europe         |   |   | UK                           |   |   | Chemical manufacture   |   |   | 50%*                           |
| Image Polymers Company        |   |   | USA                          |   |   | Chemical manufacture   |   |   | 50%*                           |
|                          |   |   |                         |   |   |                   |   |   |                           |
|                          |   |   |                         |   |   |                   |   |   |                           |

| • | all ordinary shares held |
|--------|--------------------------|

| • | # Sold as part of the NeoResins disposal on February 2, 2005 |
|--------|--------------------------------------------------------------|

 

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