Exhibit 8.1

MAJOR CONSOLIDATED SUBSIDIARIES AND ASSOCIATED COMPANIES

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|------------------------------------------------------------------------------ |  | ------------- |  | ------- |  | ------------- | - | -------- |  | ---------------- |  |  | -
|AMERICAS                                                                       |  | GROUPHOLDING% |  | SELLING |  | MANUFACTURING |   | RESEARCH |  | SERVICES,FINANCE
|ARGENTINA Ciba Especialidades Quimicas S.A., Buenos Aires                      |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|BERMUDA Chemical Insurance Company
Ltd., Hamilton                              |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Specialty Chemicals Eurofinance Ltd., Hamilton                            |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Specialty Chemicals International Finance Ltd., Hamilton                  |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|BRAZIL Ciba Especialidades Quimicas Ltda., São Paulo                           |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|CANADA Ciba Specialty Chemicals Canada Inc., Mississauga                       |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|CHILE Ciba Especialidades Quimicas Ltd., Santiago de Chile                     |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|COLOMBIA Ciba Especialidades Quimicas S.A., Bogotá                             |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|MEXICO Ciba Especialidades Quimicas Mexico S.A. de C.V., Mexico                |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|PANAMA Ciba Especialidades Quimicas Colon S.A., Colon                          |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|UNITED STATES OF AMERICA Ciba Specialty Chemicals Corporation, Tarrytown, NY   |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|                                                                               |  |               |  |         | 
|ASIA PACIFIC                                                                   |  |               |  |         |  |               |   |          |  |                 
|AUSTRALIA Ciba Specialty Chemicals Pty. Ltd., Thomastown                       |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|BAHRAIN Ciba Specialty Chemicals Middle East W.L.L., Manama (Al Seef District) |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|CHINA Ciba Specialty Chemicals (China) Ltd., Shanghai                          |  | 100           |  | ·       |  |               |   |          |  | ·                |  |  | ·
|Ciba Specialty Chemicals (Hong Kong) Ltd.,Hong Kong                            |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  



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|-------------------------------------------------------------------------- |  | ------------- |  | ------- |  | ------------- | - | -------- |  | ---------------- | - |  | -
|ASIA PACIFIC                                                               |  | GROUPHOLDING% |  | SELLING |  | MANUFACTURING |   | RESEARCH |  | SERVICES,FINANCE
|Ciba Specialty Chemicals (Shanghai) Ltd., Shanghai                         |  | 100           |  | ·       |  |               |   |          |  |                  |   |  |  
|Ciba Specialty Chemicals (Suzhou) Co., Ltd., Suzhou                        |  | 100           |  |         |  |               | · |          |  |                  |   |  |  
|Guangzhou Ciba Specialty Chemicals Co. Ltd., Guangzhou                     |  | 80            |  |         |  |               | · |          |  |                  |   |  |  
|Qingdao Ciba Pigments Co. Ltd., Qingdao                                    |  | 91            |  |         |  |               | · |          |  |                  |   |  |  
|Shanghai Ciba Gao-Qiao Chemical Co. Ltd., Shanghai                         |  | 75            |  | ·       |  |               | · |          |  |                  |   |  |  
|Xiangtan Chemicals & Pigments Co. Ltd., Xiangtan                           |  | 49            |  | ·       |  |               | · |          |  |                  |   |  |  
|INDIA Ciba India Private Ltd.,
Mumbai                                      |  | 100           |  |         |  |               |   |          |  |                  | · |  | ·
|Ciba Specialty Chemicals (India) Ltd., Mumbai(i)                           |  | 69            |  | ·       |  |               | · |          |  |                  |   |  |  
|Diamond Dye-Chem Ltd., Mumbai(ii)                                          |  | 69            |  | ·       |  |               | · |          |  |                  |   |  |  
|INDONESIA PT Ciba Specialty Chemicals Indonesia, Jakarta                   |  | 100           |  | ·       |  |               |   |          |  |                  |   |  |  
|PT Intercipta Kimia Pratama, Jakarta                                       |  | 60            |  | ·       |  |               | · |          |  |                  |   |  |  
|PT Latexia Indonesia, Jakarta                                              |  | 100           |  | ·       |  |               | · |          |  |                  |   |  |  
|JAPAN Chemipro Fine Chemical Kaisha Ltd., Kobe                             |  | 51            |  | ·       |  |               | · |          |  |                  |   |  |  
|Ciba Specialty Chemicals K.K., Osaka                                       |  | 100           |  | ·       |  |               |   |          |  | ·                |   |  |  
|Musashino-Geigy Company Ltd., Kitaibaraki                                  |  | 75            |  | ·       |  |               | · |          |  |                  |   |  |  
|Nippon Alkyl Phenol Co. Ltd., Tokyo                                        |  | 47            |  | ·       |  |               | · |          |  |                  |   |  |  
|REPUBLIC OF KOREA (SOUTH KOREA) Ciba Specialty Chemicals Korea Ltd., Seoul |  | 100           |  | ·       |  |               | · |          |  |                  |   |  |  
|Daihan Swiss Chemical Corporation, Seoul                                   |  | 100           |  | ·       |  |               | · |          |  | ·                |   |  |  
|Doobon Fine Chemical Co., Ltd., Chongwon-kun                               |  | 63            |  | ·       |  |               | · |          |  |                  |   |  |  
|MALAYSIA Ciba Specialty Chemicals (Malaysia) Sdn Bhd, Klang                |  | 100           |  | ·       |  |               | · |          |  |                  |   |  |  
|NEW ZEALAND Ciba Specialty Chemicals N.Z. Ltd., Auckland                   |  | 100           |  | ·       |  |               | · |          |  |                  |   |  |  
|SINGAPORE Ciba Specialty Chemicals (Singapore) Pte Ltd., Singapore         |  | 100           |  | ·       |  |               |   |          |  |                  |   |  |  
|Ciba Specialty Chemicals Industries (Singapore) Pte Ltd., Jurong Island    |  | 100           |  | ·       |  |               | · |          |  |                  |   |  |  



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|---------------------------------------------------------------------------- |  | ------------- |  | ------- |  | ------------- | - | -------- |  | ---------------- |  |  | -
|ASIA PACIFIC                                                                 |  | GROUPHOLDING% |  | SELLING |  | MANUFACTURING |   | RESEARCH |  | SERVICES,FINANCE
|SOUTH AFRICA Ciba Specialty Chemicals (Pty) Ltd., Spartan                    |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|TAIWAN Ciba Specialty Chemicals (Taiwan) Ltd., Kaohsiung                     |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|THAILAND Ciba Specialty Chemicals (Thailand) Ltd., Bangkok                   |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|                                                                             |  |               |  |         | 
|EUROPE                                                                       |  |               |  |         |  |               |   |          |  |                 
|AUSTRIA Ciba Spezialitätenchemie Österreich GmbH, Pischelsdorf / Zwentendorf |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|BELGIUM Ciba Specialty Chemicals N.V., Groot-Bijgaarden                      |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|DENMARK A/S Alfred Gad, Lynge                                                |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|FINLAND Ciba Specialty Chemicals Oy, Raisio                                  |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  | ·
|Finnamyl Oy, Raisio                                                          |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|FRANCE Ciba Spécialités Chimiques SA, Saint Fons                             |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|GERMANY Ciba Spezialitatenchemie Grenzach GmbH, Grenzach-Wyhlen              |  | 100           |  |         |  |               | · |          |  | ·                |  |  |  
|Ciba Spezialitatenchemie Holding Deutschland GmbH, Lampertheim               |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Spezialitatenchemie Lampertheim GmbH, Lampertheim                       |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|HUNGARY Ciba Specialty Chemicals Central Eastern Europe Ltd., Budapest       |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|ITALY Ciba Specialty Chemicals S.p.A., Sasso Marconi (Bologna)               |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|Magenta Master Fibers S.r.l., Milano                                         |  | 60            |  | ·       |  |               | · |          |  |                  |  |  |  
|LUXEMBOURG Ciba Specialty Chemicals Finance Luxembourg S.A., Luxembourg      |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·



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|----------------------------------------------------------------------------- |  | ------------- |  | ------- |  | ------------- | - | -------- |  | ---------------- |  |  | -
|EUROPE                                                                        |  | GROUPHOLDING% |  | SELLING |  | MANUFACTURING |   | RESEARCH |  | SERVICES,FINANCE
|NETHERLANDS Ciba Specialty Chemicals International Nederland B.V., Maastricht |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Specialty Chemicals (Maastricht) B.V., Maastricht                        |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|Ciba Specialty Chemicals Heerenveen B.V., Heerenveen                          |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|SPAIN Ciba Especialidades Quimicas S.L., Barcelona                            |  | 100           |  | ·       |  |               | · |          |  |                  |  |  |  
|SWEDEN Ciba Specialty Chemicals Sweden AB, Göteborg                           |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|AB CDM, Västra Frölunda                                                       |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|SWITZERLAND Ciba Specialty Chemicals Holding Inc., Basel(iii)                 |  |               |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Spécialités Chimiques Monthey SA, Monthey                                |  | 100           |  |         |  |               | · |          |  |                  |  |  |  
|Ciba Spezialitätenchemie AG, Basel                                            |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|Ciba Spezialitätenchemie Finanz AG, Basel                                     |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Spezialitätenchemie International AG, Basel                              |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Ciba Spezialitätenchemie Kaisten AG, Kaisten                                  |  | 100           |  |         |  |               | · |          |  |                  |  |  |  
|Ciba Spezialitätenchemie Schweizerhalle AG, Muttenz                           |  | 100           |  |         |  |               | · |          |  |                  |  |  |  
|Ciba Spezialitätenchemie Services AG, Basel                                   |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|CIMO Compagnie Industrielle de Monthey SA, Monthey                            |  | 50            |  |         |  |               |   |          |  |                  |  |  | ·
|TURKEY Ciba Özel Kimyevi Ürünler Sanayi ve Ticaret Ltd., Istanbul             |  | 100           |  | ·       |  |               |   |          |  |                  |  |  |  
|UNITED KINGDOM Ciba Specialty Chemicals PLC, Macclesfield                     |  | 100           |  | ·       |  |               | · |          |  | ·                |  |  |  
|Ciba Specialty Chemicals Investment PLC, Macclesfield                         |  | 100           |  |         |  |               |   |          |  |                  |  |  | ·
|Pira International Limited, Leatherhead                                       |  | 100           |  | ·       |  |               |   |          |  | ·                |  |  |  



|(i) | The shares of Ciba Specialty Chemicals (India) Limited, Mumbai, (CSCIL) are listed on the Bombay Stock Exchange Limited (www.bseindia.com) under the scrip name CIBA SPE
CH; the scrip code is 532184. The total market value of the 13 280 819 outstanding shares of CSCIL as of December 31, 2006, was approximately CHF 98.96 million (INR 3636.95 million). As of December 31, 2006, the Company held 9 200 887 Equity
Shares, representing 69.28 percent of the paid-up share capital of CSCIL.
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|(ii) | Diamond Dye-Chem Limited is a wholly owned subsidiary of CSCIL.
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|(iii) | Ciba Specialty Chemicals Holding Inc. is the ultimate holding company of Ciba Specialty Chemicals Group. Its Shares are listed on the Swiss Exchange and, since August 2, 2000, the
Companys American Depository Shares (ADSs) are listed on the New York Stock Exchange. Two ADSs represent one Share of the Companys common stock.
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