##### 



Exhibit 8.1 List of Subsidiaries of
Mitsui & Co., Ltd. Registered Name
    
    Jurisdiction of IncorporationMITSUI ARGENTINA S.A.
    
    ARGENTINAMBK AUSTRALIA RESORTS PTY LTD.
    
    AUSTRALIAMITSUI & CO. (AUSTRALIA) LTD.
    
    AUSTRALIAMITSUI
& CO. FINANCIAL SERVICES (AUSTRALIA)
    
    AUSTRALIAMITSUI COAL HOLDINGS PTY. LTD.
    
    AUSTRALIAMITSUI IRON ORE DEVELOPMENT PTY. LTD.
    
    AUSTRALIAMITSUI PLANTATION DEVELOPMENT PTY. LTD.
    
    AUSTRALIAMITSUI POWER INVESTMENT PTY LTD.
    
    AUSTRALIAMITSUI SALT PTY., LTD.
    
    AUSTRALIAMITSUI ITOCHU IRON PTY. LTD.
    
    AUSTRALIAMITTWELL ENERGY RESOURCES PTY., LTD.
    
    AUSTRALIANOVUS NUTRITION PTY. LTD.
    
    AUSTRALIAWANDOO PETROLEUM PTY LTD.
    
    AUSTRALIAMITSUI & CO. (MIDDLE EAST) E.C.
    
    BAHRAINMITSUI AGRI SCIENCE INTERNATIONAL SA NV
    
    BELGIUMMITSUI & CO. BENELUX S.A./N.V.
    
    BELGIUMBAY MARITIME LIMITED
    
    BERMUDALPG TRANSPORT SERVICE LTD.
    
    BERMUDAFERTILIZANTES
MITSUI S.A. INDUSTRIA E COMERCIO
    
    BRAZILMBK-FURUKAWA SISTEMAS S.A.
    
    BRAZILMITSUI ALIMENTOS LTDA.
    
    BRAZILMITSUI BRASILEIRA IMPORTACAO E EXPORTACAO S.A.
    
    BRAZILTRI-NET LOGISTICA BRASIL LTDA.
    
    BRAZILCRAYFIELD ENTERPRISE LIMITED
    
    BRITISH VIRGIN ISLANDSROUND GROUP LIMITED
    
    BRITISH VIRGIN ISLANDSWING GLORY LIMITED
    
    BRITISH VIRGIN ISLANDS1065611 ALBERTA LTD.
    
    CANADAARGO SALES LTD.
    
    CANADAFRASER WHARVES LTD.
    
    CANADAMCC-TRP LIMITED PARTNERSHIP
    
    CANADAMITSUI & CO. (CANADA) LTD.
    
    CANADAMITSUI AUTO STEEL CANADA INC.
    
    CANADATRANSFREIGHT INC.
    
    CANADAJVP FUND CAYMAN, LTD.
    
    CAYMAN ISLANDSMITSUI BUSSAN GOLD INVESTMENT (CAYMAN)
    
    CAYMAN ISLANDSSTELLAR PACIFIC MARITIME CORP.
    
    CAYMAN ISLANDSAUTO ACCESSORY CHILE S.A.
    
    CHILECERTIS CHILE LIMITADA
    
    CHILEMB TIRE LATIN AMERICA S.A.
    
    CHILEMITSUI BUSSAN INVERSIONES LIMITADA
    
    CHILEMITSUI CHILE LTDA.
    
    CHILEMITSUI TRADING AND SERVICE LTDA.
    
    CHILETOYOTA CHILE S.A.
    
    CHILEMITSUI DE COLOMBIA S.A.
    
    COLOMBIAMIT KREHALON S.R.O.
    
    CZECHMITSUI DEL ECUADOR S.A.
    
    ECUADORMITSUI & CO. FRANCE S.A.S.
    
    FRANCEMBK ADDITIVES TECHNOLOGY
    
    GERMANYMEE MITSUI ELECTRONICS EUROPE GMBH
    
    GERMANYMITSUI & CO. DEUTSCHLAND GMBH
    
    GERMANYMITSUI MACHINE TOOL EUROPE GMBH
    
    GERMANYSPIESS URANIA CHEMICALS GMBH
    
    GERMANY
 1/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationAK & M TRADING CO., LTD.
    
    HONG KONGALTA MODA INTERNATIONAL LTD.
    
    HONG KONGGLOBAL RIGHT HOLDINGS LIMITED
    
    HONG KONGM.B.K. CENTRAL CO., (H.K.) LTD.
    
    HONG KONGMITSUI & CO. (HONG KONG) LTD.
    
    HONG KONGMITSUI BUSSAN PRECIOUS METALS (HONG KONG) LIMITED
    
    HONG KONGMITSUI E-FILM (HONG KONG) MFG. CO., LIMITED
    
    HONG KONGMITSUI OIL (ASIA) HONG KONG LTD.
    
    HONG KONGMITSUI
PACKAGING MATERIAL TRADING CO., LTD.
    
    HONG KONGYE LONG INVESTMENT CO., LIMITED
    
    HONG KONGMITSUI & CO. INDIA PVT. LTD.
    
    INDIASESA GOA LIMITED
    
    INDIATRANSYSTEM LOGISTICS INTERNATIONAL PRV LTD.
    
    INDIAP.T. BUSSAN AUTO FINANCE
    
    INDONESIAP.T. KALTIM PASIFIK AMONIAK
    
    INDONESIAP.T. MITSUI INDONESIA
    
    INDONESIAP.T. PRO-INTERCONTINENTAL TERMINALS INDON
    
    INDONESIAP.T.KATINGAN TIMBER CELEBES
    
    INDONESIAMITSUI & CO., IRAN LTD.
    
    IRANREINSURANCE COMPANY OF EUROPEAN TRINET LTD.
    
    IRELANDMITSUI & CO. ITALIA S.P.A.
    
    ITALYACTIV GP
    
    JAPANADAM NET LTD.
    
    JAPANASIA INVESTMENT FUND
    
    JAPANBENDERSV
    
    JAPANBETA-CHEM,
INC.
    
    JAPANBIO NANOTEC RESEARCH INSTITUTE INC.
    
    JAPANBKJ CORPORATION
    
    JAPANBLUE SKY INVESTMENT CO., LTD.
    
    JAPANBOSOKOHATU
    
    JAPANBSI CO., LTD.
    
    JAPANBUSSAN ACTIVE
    
    JAPANBUSSAN AMENITY CO., LTD.
    
    JAPANBUSSAN ASSET MANAGEMENT CO., LTD.
    
    JAPANBUSSAN BIOTECH
    
    JAPANBUSSAN COMMUNITY CO., LTD.
    
    JAPANBUSSAN CREDIT CO., LTD.
    
    JAPANBUSSAN ENVIRONMENT CORPORATION
    
    JAPANBUSSAN
FRESH CO., LTD.
    
    JAPANBUSSAN GRAFTON CO. LTD.
    
    JAPANBUSSAN HUMAN RESOURCES CORPORATION
    
    JAPANBUSSAN MARKETING SERVICE INCORPORATED
    
    JAPANBUSSAN NANOTECH RESEARCH INSTITUTE INC.
    
    JAPANBUSSAN NETWORKS, LTD.
    
    JAPANBUSSAN
PACKAGE SERVICE CO., LTD.
    
    JAPANBUSSAN REAL ESTATE DEVELOPMENT CO., LTD.
    
    JAPANBUSSAN RICE & PRODUCTS, INC.
    
    JAPANBUSSAN SERVICE CO., LTD.
    
    JAPANBUSSAN SUMISHO CARBON ENERGY CO., LTD.
    
    JAPANBUSSANPENT
    
    JAPANC.N.J.
CO., LTD.
    
    JAPANCABLENET SAITAMA INC.
    
    JAPANCANVAS CAFE CORPORATION
    
    JAPANCLEAN ENERGY SERVICE CO., LTD.
    
    JAPAN
 2/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationCHITA FUTO CO., LTD.
    
    JAPANCOFCO LTD
    
    JAPANCOSMO TEXTILE CO., LTD.
    
    JAPANCURIOCITY
    
    JAPANDAI-ICHI BROILER CO., LTD.
    
    JAPANDAIICHI SERVICE CO., LTD.
    
    JAPANDAIICHI TANKER CO., LTD.
    
    JAPANDAI-ICHI
TRADING CO., LTD.
    
    JAPANDAITO CHEMICAL CO., LTD.
    
    JAPANDEVICE NANOTECH RESEARCH INSTITUTE
    
    JAPANE3NETWORKS, LTD.
    
    JAPANEL COBRE LTD.
    
    JAPANFRESH FARM SUPPLY CORPORATION
    
    JAPANFUJI
TEKKO SHIZAI CO., LTD.
    
    JAPANFUJISAKU
    
    JAPANGORDEX CORPORATION.
    
    JAPANHANAE MORI ASSOCIATES CO., LTD.
    
    JAPANHINO CABLE TV INC.
    
    JAPANHIROBISHI SOKO UNYU
    
    JAPANHOKKAI
SEAFOODS CO., LTD.
    
    JAPANHYPOR JAPAN COMPANY LIMITED
    
    JAPANINDONESIA FUEL OIL CAPITAL CO., LTD.
    
    JAPANINOUEKI
CO. LTD.
    
    JAPANINRI INC.
    
    JAPANJAPAN ALTERNATIVE INVESTMENT CO.
    
    JAPANJAPAN-ARABIA METHANOL CO., LTD.
    
    JAPANJPK
    
    JAPANK.K ICHIREI
    
    JAPANK.K SUNNET
    
    JAPANK.K. EDOVI
    
    JAPANKEIYO TOSHI SERVICE CO., LTD.
    
    JAPANKIDS STATION INC.
    
    JAPANKINOSHITA & CO., LTD.
    
    JAPANKINOSIGE
    
    JAPANKOKUSAI OIL & CHEMICAL CO., LTD.
    
    JAPANKONANFUTO CO., LTD.
    
    JAPANKYUUSYUU KOUGYOU
    
    JAPANLEISURE ELECTRONICS TECHNOLOGY CO., LTD.
    
    JAPANLICENSE ONLINE, LTD.
    
    JAPANLOGI-NET CO., LTD.
    
    JAPANMANGO
JAPAN CO., LTD.
    
    JAPANMBK COIL CENTER CO., LTD.
    
    JAPANMBK CREDIT CONSULTING CORPORATION
    
    JAPANMBK MICROTEK INC.
    
    JAPANMBK NAGOYA KOZAI CENTER
    
    JAPANMBK PROJECT HOLDINGS LTD.
    
    JAPANMBK RAIL FINANCE CORPORATION
    
    JAPANMBK RYUTSU PARTNERS
    
    JAPANMBK TELECOM TRADING CO LTD.
    
    JAPANMEDIVANCE CO. LTD
    
    JAPANMITSUI & ASSOCIATES TELEPARK CORPORATION
    
    JAPANMITSUI & CO. POWER SYSTEMS CORPORATION
    
    JAPANMITSUI BUSSAN AEROSPACE CO., LTD.
    
    JAPANMITSUI BUSSAN AGRO BUSINESS CO., LTD
    
    JAPANMITSUI BUSSAN AUTOMOTIVE INC.
    
    JAPAN
 3/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationMITSUI BUSSAN DIGITAL CORPORATION
    
    JAPANMITSUI BUSSAN ENERGY BUTSURYU
    
    JAPANMITSUI BUSSAN FORESTRY CO., LTD.
    
    JAPANMITSUI BUSSAN FUTURES LTD.
    
    JAPANMITSUI BUSSAN HI-TEX CO., LTD.
    
    JAPANMITSUI BUSSAN HOUSE TECH, INC
    
    JAPANMITSUI BUSSAN HOUSE-TECHNO, INC.
    
    JAPANMITSUI BUSSAN INTER-FASHION LTD.
    
    JAPANMITSUI BUSSAN MACHINERY CO., LTD.
    
    JAPANMITSUI BUSSAN MARINE SERVICE CO., LTD.
    
    JAPANMITSUI BUSSAN METALS SALES CO., LTD.
    
    JAPANMITSUI BUSSAN PLANT & PROJECT CORP.
    
    JAPANMITSUI BUSSAN PLASTICS CO., LTD
    
    JAPANMITSUI BUSSAN PLASTICS KANSAI CO., LTD.
    
    JAPANMITSUI BUSSAN RAW MATERIALS DEVELOPMENT CORP.
    
    JAPANMITSUI BUSSAN STEEL TRADE CO LTD.
    
    JAPANMITSUI BUSSAN TRANSPORTATION SERVICES
    
    JAPANMITSUI BUSSAN TRANSPORTATION SYSTEM CO., LTD.
    
    JAPANMITSUI GLOBAL STRATEGIC STUDIES INSTITUTE
    
    JAPANMITSUI KNOWLEDGE INDUSTRY CO., LTD.
    
    JAPANMITSUI
NORIN CO., LTD.
    
    JAPANMITSUI OIL & GAS CO., LTD.
    
    JAPANMITSUI SAKHALIN DEVELOPMENT CO., LTD.
    
    JAPANMITSUI
& CO. STAINLESS AND SPECIAL STEEL
    
    JAPANMITSUI BUSSAN INSURANCE AND CONSULTING CO., LTD.
    
    JAPANMITSUI
BUSSAN WIRE SUPPLY CO., LTD.
    
    JAPANMITSUI
BUSSAN CONSTRUCTION MATERIALS CO., LTD.
    
    JAPANMITSUI
BUSSAN SOLVENT & COATING CO., LTD.
    
    JAPANMMK CO. LTD.
    
    JAPANMODE IN MODE INC.
    
    JAPANMVC CORPORATION
    
    JAPANNBI CO., LTD.
    
    JAPANNETMILE INC.
    
    JAPANNEW MATERIAL SERVICE INC.
    
    JAPANNIIMI & CO., LTD.
    
    JAPANNIKKEN FINE CHEMICALS CO., LTD.
    
    JAPANNIPPON TRADING CO., LTD.
    
    JAPANNISSI
CO., LTD.
    
    JAPANNITTA SHOJI
    
    JAPANNITTO
KOEI CO., LTD.
    
    JAPANNITTO LOGISTICS CO., LTD.
    
    JAPANOBARAKOGYO
    
    JAPANOCC CORPORATION
    
    JAPANORIENT MARINE CO., LTD.
    
    JAPANOSAKA DAIICHI SERVICE CO., LTD.
    
    JAPANPAITON POWER INVESTMENT CO., LTD.
    
    JAPANPREST CORPORATION
    
    JAPANPUREARTH INCORPORATED
    
    JAPANQATAR LNG SERVICE AGENCY CO., LTD.
    
    JAPANRETAIL MANAGEMENT SERVICE CORPORATION
    
    JAPANRETAIL SYSTEM SERVICE CO., LTD.
    
    JAPANSADOSHIMA METAL CO., LTD.
    
    JAPANSAGAMIKO PICNIC-LAND CO., LTD.
    
    JAPANSANEI CORPO
    
    JAPANSANKO K.K
    
    JAPANSANYO KOGYO CO., LTD.
    
    JAPAN
 4/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationMITSUI FOODS CO., LTD.
    
    JAPANSEIKEI STEEL TUBE CORP
    
    JAPANSEIKI CORPORATION
    
    JAPANSHIN SANKO KOKAN
    
    JAPANSHIRASAGI GOLF CLUB CO., LTD.
    
    JAPANSK KOGYO., LTD.
    
    JAPANSTARNET CORPORATION
    
    JAPANSUN CLEAN ENGINEERING CO. LTD.
    
    JAPANSUPERNET SOLUTIONS CORPORATION
    
    JAPANTAKATSUKI DIE-CASTING CO., LTD.
    
    JAPANTERMINUS & CO., LTD.
    
    JAPANTOHO BUSSAN KAISHA, LTD.
    
    JAPANTOHO SUISAN CO., LTD.
    
    JAPANTOMBO CAPITAL CORPORATION
    
    JAPANTOSHIN SOKO KAISHA, LTD.
    
    JAPANTOYO NUCLEAR SERVICES CO., LTD.
    
    JAPANTOYO OFFICEMATION INC.
    
    JAPANTOYO SHIP MACHINERY CO., LTD.
    
    JAPANTOYO WIRE LTD.
    
    JAPANTOYOMARINE
    
    JAPANTRADE DOCUMENTS SERVICE LTD.
    
    JAPANTRANS FLEET CO., LTD.
    
    JAPANTRI-NET (JAPAN) INC.
    
    JAPANTSUDA CORPORATION
    
    JAPANTSUTSUMITEKKOU
    
    JAPANTUNA GRASO JAPAN CO., LTD.
    
    JAPANUBE & BUSSAN MAGNESIUM
    
    JAPANWANDOO OIL DEVELOPMENT CO., LTD.
    
    JAPANWISDA COMPANY LIMITED
    
    JAPANXION HOLDINGS, INC.
    
    JAPANY.K.
LOGISTICS CORPORATION, LTD.
    
    JAPANYADANA INVESTMENT JAPAN, LTD.
    
    JAPANYAMABUN STAINLESS CENTER CO.
    
    JAPANYAMAROKU
    
    JAPANAL-ABAR AL-THALATH TRADING CO. W.L.L.
    
    KUWAITCLIO MARINE INC.
    
    LIBERIACM PACIFIC MARITIME CORPORATION
    
    LIBERIAF CORPORATION, LTD.
    
    LIBERIALEPTA SHIPPING CO., LTD.
    
    LIBERIAROSEBAY CO., LTD.
    
    LIBERIAINTERCONTINENTAL TERMINALS (M) SDN.
    
    MALAYSIAMITSUI & CO., MANAGEMENT SERVICES SDN. BHD.
    
    MALAYSIAMITSUI & CO., TRANSPORTATION SYSTEMS ASIA
    
    MALAYSIAMITSUI POWER PD (M) SDN. BHD.
    
    MALAYSIAMITSUI VCM HOLDINGS (MALAYSIA) SDN. BHD.
    
    MALAYSIAMITSUI DE MEXICO, S. DE R.L. DE C.V.
    
    MEXICOCERTIS EUROPE B.V.
    
    NETHERLANDSEMERALD GREEN HOLDING B.V.
    
    NETHERLANDSEURO CHILENA COPPER B.V.
    
    NETHERLANDSEURO-MIT STAAL B.V.
    
    NETHERLANDSJAPAN COLLAHUASI RESOURCES B.V.
    
    NETHERLANDSMCM FOODS B.V.
    
    NETHERLANDSMITSUI & CO. E&P B.V.
    
    NETHERLANDSMITSUI & CO. E&P INVESTMENT B.V.
    
    NETHERLANDSMITSUI & CO. INTERNATIONAL (EUROPE) B.V.
    
    NETHERLANDS


5/8



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##### 



Registered Name
    
    Jurisdiction of IncorporationMITSUI & CO. NEDERLAND B.V.
    
    NETHERLANDSMITSUI AUTOMOTIVE EUROPE B.V.
    
    NETHERLANDSMITSUI E&P MIDDLE EAST B.V.
    
    NETHERLANDSMITSUI GAS DEVELOPMENT QATAR B.V.
    
    NETHERLANDSMITSUI LNG NEDERLAND B.V.
    
    NETHERLANDSMITSUI SAKHALIN HOLDINGS B.V.
    
    NETHERLANDSM-MIT DISTRIBUTION B.V.
    
    NETHERLANDSPAITON POWER FINANCING B.V.
    
    NETHERLANDSPLALLOY MTD BV
    
    NETHERLANDSTOMBO AVIATION NETHERLANDS B.V.
    
    NETHERLANDSMITSUI
& CO., (NZ) LTD.
    
    NEW ZEALANDMITSUI E&P NEW ZEALAND LIMITED
    
    NEW ZEALANDMBK NIGERIA LTD.
    
    NIGERIAMITSUI & CO. NORWAY AS.
    
    NORWAYM&D VCM SHIPPING S.A.
    
    PANAMAM.I. HOLDING S.A.
    
    PANAMAOPAL S.A.
    
    PANAMAPALM S.A.
    
    PANAMAR NAVIGATION S.A.
    
    PANAMATRI-GOD NAVIGATION S.A.
    
    PANAMATRI-ROCK NAVIGATION, S.A.
    
    PANAMADAIRU (NINGBO) GARMENT MFG. LTD.
    
    PEOPLES REP. OF CHINAMITSUI & CO. (CHINA) LTD.
    
    PEOPLES REP. OF CHINAMITSUI & CO. (DALIAN) LTD.
    
    PEOPLES REP. OF CHINAMITSUI & CO. (QINGDAO) LTD.
    
    PEOPLES REP. OF CHINAMITSUI & CO. (SHENZHEN) TRADING LTD.
    
    PEOPLES REP. OF CHINAMITSUI & CO. (TIANJIN) LTD.
    
    PEOPLES REP. OF CHINAMITSUI
& CO., (GUANGZHOU) LTD.
    
    PEOPLES REP. OF CHINAMITSUI
&CO. (SHANGHAI) LTD.
    
    PEOPLES REP. OF CHINAMITSUI
E-FILM (SUZHOU) MFG. CO., LTD.
    
    PEOPLES REP. OF CHINAMITSUI
PLASTICS TRADING (SHANGHAI) CO., LTD.
    
    PEOPLES REP. OF CHINAMITUI INTERNATIONAL LOGISTICS AND TRADE (SUZHOU) CO., LTD.
    
    PEOPLES REP. OF CHINASHANGHAISANMING BUILDING MATERIALS CO. LTD
    
    PEOPLES REP. OF CHINAMITSUI AUTOMOTRIZ S.A.
    
    PERUMITSUI DEL PERU S.A.
    
    PERUMITSUI MAQUINARIAS PERU S.A.
    
    PERUMITSUI-MASA LEASING S.A.
    
    PERUMITSUI TRANSNET (PHILIPPINES) CORPORATION
    
    PHILIPPINESMITSUI PLASTIC POLSKA SPZOO
    
    POLANDMITSUI & CO. PORTUGAL LDA.
    
    PORTUGALMITSUI & CO. KOREA LTD.
    
    REPUBLIC OF KOREABIOSTAR RESEARCH PTE. LTD.
    
    SINGAPOREGARDENIA SHIPPING CO. (PTE) LTD.
    
    SINGAPOREGARLAND SHIPPING PTE. LTD.
    
    SINGAPOREINSURANCE CO. OF TRINET ASIA PTE., LTD.
    
    SINGAPOREMEGASTEEL HOLDINGS PTE LTD.
    
    SINGAPOREMITSUI
& CO., ASIA INVESTMENT LTD.
    
    SINGAPOREMITSUI ELECTRONICS ASIA
    
    SINGAPOREMITSUI OIL (ASIA) PTE. LTD.
    
    SINGAPOREREGENCY STEEL ASIA PTE LTD.
    
    SINGAPORESOUTHERN CROSS CARRIERS (PTE.) LTD.
    
    SINGAPORETRI-NET LOGISTICS (ASIA) PTE. LTD.
    
    SINGAPOREMBK TYRE RETAIL SOUTH AFRICA (PTY) LTD.
    
    SOUTH AFRICAMITSUI & CO. SOUTHERN AFRICA (PTY) LTD.
    
    SOUTH AFRICAMITSUI MINERALS DEVELOPMENT SOUTH AFRICA (PTY.) LTD.
    
    SOUTH AFRICA
 6/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationNATIONAL AUTO GLASS (PROPRIETARY) LIMITED
    
    SOUTH AFRICAMITSUI & CO. ESPANA S.A.
    
    SPAINMITSUI & CO. SCANDINAVIA A.B.
    
    SWEDENMITSUI & CO. (TAIWAN) LTD.
    
    TAIWANBANGKOK COIL CENTER CO., LTD.
    
    THAILANDLEXUS SUKHUMVIT CO., LTD.
    
    THAILANDMIT COM LTD.
    
    THAILANDMIT-FORWARD
HOLDING (THAILAND) LIMITED
    
    THAILANDMIT-POWER
(THAILAND) LTD.
    
    THAILANDMITSIAM ESTATE DEVELOPMENT LTD.
    
    THAILANDMITSIAM INTERNATIONAL LTD.
    
    THAILANDMITSIAM MOTORS CO., LTD.
    
    THAILANDMITSIAM PLASTICS CO., LTD.
    
    THAILANDMITSUI & CO., (THAILAND) LTD.
    
    THAILANDMIT-TRANS HOLDING (THAILAND) LIMITED
    
    THAILANDSATHORN CAPITAL CO., LTD.
    
    THAILANDSIAM TANK TERMINALS CO., LTD.
    
    THAILANDTHAILAND IRON WORKS PUBLIC COMPANY LIMITED
    
    THAILANDMYANMAR MEGASTEEL INDUSTRIES LTD.
    
    THE UNION OF MYANMARMITSUI
& CO., (TURKEY) LTD.
    
    TURKEYRYO-TEI ITSME
    
    TURKEYACCESS CAPITAL CORPORATION
    
    U. S. A.ALUMINUM
METALS & PRODUCTS CORP.
    
    U. S. A.BIOPRODUCTS, INC.
    
    U. S. A.BUSSAN NEWPORT INC.
    
    U. S. A.CHAMPIONS PIPE & SUPPLY, INC.
    
    U. S. A.CHANNEL TERMINAL CORP.
    
    U. S. A.ENERGY 2 INVESTMENT
    
    U. S. A.ENERGY INVESTMENT (U.S.A.), INC.
    
    U. S. A.GINREI, INC.
    
    U. S. A.GLOBAL OCTANES HOLDING INC.
    
    U. S. A.HYDRO CAPITAL CORPORATION
    
    U. S. A.HYDRO INVESTMENT INC.
    
    U. S. A.HYDRO MANAGEMENT RESOURCES INC.
    
    U. S. A.ITM INVESTMENTS, INC.
    
    U. S. A.LATTICE TECHNOLOGY (U.S.A.), INC.
    
    U. S. A.MB
EMISSION TRADING, INC.
    
    U. S. A.MBK ALUMINIUM PRODUCTS INC.
    
    U. S. A.MBK LAGUNA INC.
    
    U. S. A.MBK MASTERS, INC.
    
    U. S. A.MBK NEWPORT INC.
    
    U. S. A.MBK NORTHERN HILLS REAL ESTATE, INC.
    
    U. S. A.MCD CAPITAL CORPORATION
    
    U. S. A.MCVP HOLDING, INC.
    
    U. S. A.MITALCO INC.
    
    U. S. A.MIT-DDM LTD.
    
    U. S. A.MITEC. CORPORATION
    
    U. S. A.MITSUI & CO. ENERGY DEVELOPMENT, INC.
    
    U. S. A.MITSUI & CO. INVESTMENT PRODUCTS
    
    U. S. A.MITSUI & CO. PRECIOUS METALS, INC.
    
    U. S. A.MITSUI & CO. VENTURE PARTNERS, INC.
    
    U. S. A.MITSUI & CO. (U.S.A.), INC.
    
    U. S. A.MITSUI AGRISCIENCE INTERNATIONAL, INC.
    
    U. S. A.MITSUI AUTOMOTIVE NORTH AMERICA INC.
    
    U. S. A.MITSUI BUSSAN LOGISTICS INC.
    
    U. S. A.
 7/8




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##### 



Registered Name
    
    Jurisdiction of IncorporationMITSUI COMTEK CORP.
    
    U. S. A.MITSUI FOODS, INC.
    
    U. S. A.MITSUI MACHINERY DISTRIBUTION INC.
    
    U. S. A.MITSUI PLASTICS INC.
    
    U. S. A.MITSUI RAIL CAPITAL, LTD.
    
    U. S. A.MITSUI STEEL DEVELOPMENT CO., INC.
    
    U. S. A.MITSUI TEXTILE CORP.
    
    U. S. A.MITSUI TUBULAR PRODUCTS, INC.
    
    U. S. A.MMDI, INC.
    
    U. S. A.MPCD INC.
    
    U. S. A.MSB COPPER CORP.
    
    U. S. A.MSS INTERNATIONAL, INC.
    
    U. S. A.NOVUS INTERNATIONAL, INC.
    
    U. S. A.NUTRISCIENCE TECHNOLOGIES, INCORPORATED
    
    U. S. A.PINNACLE STEEL PROCESSING, INC.
    
    U. S. A.PORTAC, INC.
    
    U. S. A.RAW MATERIALS DEVELOPMENT CO., LTD.
    
    U. S. A.TOMBO AVIATION INC.
    
    U. S. A.TRIDENT GLOBAL WATER PARTNERS, LLC
    
    U. S. A.TRI-NET
LOGISTICS MANAGEMENT, INC.
    
    U. S. A.TRIWELL INVESTMENT CORP.
    
    U. S. A.UNITED GRAIN CORP.
    
    U. S. A.VICTORY
CHLOR-ALKALI AND EDC COMPANY, INC.
    
    U. S. A.WESTPORT PETROLEUM INC.
    
    U. S. A.WILSEY FOODS INC.
    
    U. S. A.MITSUI
BUSSAN TIRE SALES (M.E.) FZE
    
    UNITED ARAB EMIRATESAGRISENSE BCS LIMITED
    
    UNITED KINGDOMARCADIA PETROLEUM LIMITED
    
    UNITED KINGDOMBIOLOGICAL CROP PROTECTION LIMITED
    
    UNITED KINGDOMCOHEN & WILKS INTERNATIONAL LTD.
    
    UNITED KINGDOMEARLYGUARD LIMITED
    
    UNITED KINGDOMENDEAVOUR RESOURCES LIMITED
    
    UNITED KINGDOMFINSIDER INTERNATIONAL COMPANY LIMITED
    
    UNITED KINGDOMMBK RAIL LINK CONSTRUCTION LTD.
    
    UNITED KINGDOMMITSUI & CO. EUROPE PLC
    
    UNITED KINGDOMMITSUI & CO. UK PLC
    
    UNITED KINGDOMMITSUI BUSSAN COMMODITIES LTD.
    
    UNITED KINGDOMMITSUI
& CO., ENERGY RISK MANAGEMENT LTD.
    
    UNITED KINGDOMNOTOYA FOODS LIMITED
    
    UNITED KINGDOMTHE
INTERNATIONAL METALS & MINERALS CO., LTD.
    
    UNITED KINGDOMTHREE WELLS LIMITED
    
    UNITED KINGDOMMITSUI DE VENEZUELA, C.A.
    
    VENEZUELA
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