Exhibit 8.1

List of Subsidiaries of Mitsui & Co., Ltd.



|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|MITSUI ARGENTINA S.A.                          |  | ARGENTINA                    
|MITSUI & CO. (AUSTRALIA) LTD.                  |  | AUSTRALIA                    
|MITSUI & CO. FINANCIAL SERVICES (AUSTRALIA)    |  | AUSTRALIA                    
|MITSUI COAL HOLDINGS PTY. LTD.                 |  | AUSTRALIA                    
|MITSUI E&P AUSTRALIA PTY LIMITED               |  | AUSTRALIA                    
|MITSUI IRON ORE DEVELOPMENT PTY. LTD.          |  | AUSTRALIA                    
|MITSUI PLANTATION DEVELOPMENT PTY. LTD.        |  | AUSTRALIA                    
|MITSUI POWER INVESTMENT PTY LTD                |  | AUSTRALIA                    
|MITSUI-ITOCHU IRON PTY. LTD.                   |  | AUSTRALIA                    
|MITTWELL ENERGY RESOURCES PTY., LTD.           |  | AUSTRALIA                    
|NOVUS NUTRITION PTY. LTD.                      |  | AUSTRALIA                    
|SHARK BAY SALT PYT LTD                         |  | AUSTRALIA                    
|WANDOO PETROLEUM PTY LTD                       |  | AUSTRALIA                    
|MITSUI & CO. (MIDDLE EAST) B.S.C.(C)           |  | BAHRAIN                      
|MITSUI AGRI SCIENCE INTERNATIONAL SA NV        |  | BELGIUM                      
|MITSUI AND CO. BENELUX S.A./N.V.               |  | BELGIUM                      
|BAY MARITIME LIMITED                           |  | BERMUDA                      
|LPG TRANSPORT SERVICE LTD.                     |  | BERMUDA                      
|FERTILIZANTES MITSUI S.A. INDUSTRIA E COMERCIO |  | BRAZIL                       
|MBK-FURUKAWA SISTEMAS S.A.                     |  | BRAZIL                       
|MITSUI ALIMENTOS LTDA.                         |  | BRAZIL                       
|MITSUI BRASILEIRA IMPORTACAO E EXPORTACAO S.A. |  | BRAZIL                       
|MRC SERVICOS FERROVIARIOS AMERICA LATINA       |  | BRAZIL                       
|MRC SERVICOS FERROVIARIOS PARTICIPACOES LTDA.  |  | BRAZIL                       
|TRI-NET LOGISTICA BRASIL LTDA.                 |  | BRAZIL                       
|CRAYFIELD ENTERPRISE LIMITED                   |  | BRITISH VIRGIN ISLANDS       
|ROUND GROUP LIMITED                            |  | BRITISH VIRGIN ISLANDS       
|WING GLORY LIMITED                             |  | BRITISH VIRGIN ISLANDS       
|MITSUI POWER PROJECTS LLC                      |  | BULGARIA                     
|ARGO SALES LTD.                                |  | CANADA                       
|FRASER WHARVES LTD.                            |  | CANADA                       
|MIT POWER CANADA INVESTMENT INC.               |  | CANADA                       
|MIT POWER CANADA LP INC.                       |  | CANADA                       
|MITSUI & CO. (CANADA) LTD.                     |  | CANADA                       
|MITSUI AUTO STEEL CANADA INC.                  |  | CANADA                       
|TRANSFREIGHT INC.                              |  | CANADA                       
|TRANSFREIGHT INTEGRATED LOGISTICS INC.         |  | CANADA                       
|JVP FUND CAYMAN, LTD                           |  | CAYMAN ISLANDS               
|MITSUI BUSSAN GOLD INVESTMENT (CAYMAN) LIMITED |  | CAYMAN ISLANDS               
|STELLAR PACIFIC MARITIME CORP.                 |  | CAYMAN ISLANDS               
|CERTIS CHILE LIMITADA                          |  | CHILE                        
|MITSUI BUSSAN INVERSIONES LIMITADA             |  | CHILE                        
|MITSUI CHILE LTDA.                             |  | CHILE                        
|TOYOTA CHILE S.A.                              |  | CHILE                        
|MITSUI DE COLOMBIA S.A.                        |  | COLOMBIA                     
|MITSUI & CO. FRANCE S.A.S.                     |  | FRANCE                       
|MBK ADDITIVES TECHNOLOGY                       |  | GERMANY                      



1



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|                                                  |  |                              
|------------------------------------------------- |  | -----------------------------
|Registered Name                                   |  | Jurisdiction of Incorporation
|MITSUI & CO. DEUTSCHLAND GMBH                     |  | GERMANY                      
|MITSUI MACHINE TOOL EUROPE GMBH                   |  | GERMANY                      
|TRI-NET LOGISTICS (EUROPE) GMBH                   |  | GERMANY                      
|AK & M TRADING CO., LTD.                          |  | HONG KONG                    
|ALTA MODA INTERNATIONAL LIMITED                   |  | HONG KONG                    
|BUONGIORNO (HONG KONG) LIMITED                    |  | HONG KONG                    
|GLOBAL RIGHT HOLDINGS LIMITED                     |  | HONG KONG                    
|MITSUI & CO. (HONG KONG) LTD.                     |  | HONG KONG                    
|MITSUI & CO., (CHINA) AUTO INVESTMENT CO.,        |  | HONG KONG                    
|MITSUI BUSSAN PRECIOUS METALS (HONG KONG) LIMITED |  | HONG KONG                    
|MITSUI E-FILM (HONG KONG) MFG. CO., LIMITED       |  | HONG KONG                    
|MITSUI ELECTRONICS SCM (CHINA) CO., LTD           |  | HONG KONG                    
|MITSUI OIL (ASIA) HONG KONG LTD.                  |  | HONG KONG                    
|MITSUI & CO. INDIA PVT. LTD.                      |  | INDIA                        
|SESA GOA LIMITED                                  |  | INDIA                        
|TRANSYSTEM LOGISTICS INTERNATIONAL PRV LTD        |  | INDIA                        
|P.T. BUSSAN AUTO FINANCE                          |  | INDONESIA                    
|P.T. KALTIM PASIFIK AMONIAK                       |  | INDONESIA                    
|P.T. MITSUI INDONESIA                             |  | INDONESIA                    
|P.T. PRO-INTERCONTINENTAL TERMINALS INDON         |  | INDONESIA                    
|MITSUI & CO., IRAN LTD.                           |  | IRAN                         
|MITSUI & CO. ITALIA S.P.A.                        |  | ITALY                        
|ASASHI TRADING CO., LTD                           |  | JAPAN                        
|ASIA INVESTMENT FUND                              |  | JAPAN                        
|BETA-CHEM, INC                                    |  | JAPAN                        
|BLUE SKY INVESTMENT CO., LTD.                     |  | JAPAN                        
|BUSSAN ASSET MANAGEMENT CO., LTD.                 |  | JAPAN                        
|BUSSAN BIOTECH                                    |  | JAPAN                        
|BUSSAN CAPITAL CORP.                              |  | JAPAN                        
|BUSSAN CHEM CO. LTD                               |  | JAPAN                        
|BUSSAN FRESH CO,. LTD                             |  | JAPAN                        
|BUSSAN GRAFTON CO. LTD.                           |  | JAPAN                        
|BUSSAN INVESTMENT MANAGEMENT CORP.                |  | JAPAN                        
|BUSSAN LOGISTICS SOLUTIONS CO., LTD               |  | JAPAN                        
|BUSSAN NANOTECH RESEARCH INSTITUTE INC.           |  | JAPAN                        
|BUSSAN NETWORKS, LTD.                             |  | JAPAN                        
|BUSSAN PACKAGE SERVICE CO., LTD                   |  | JAPAN                        
|BUSSAN PENET CO., LTD.                            |  | JAPAN                        
|BUSSAN REAL ESTATE DEVELOPMENT CO., LTD.          |  | JAPAN                        
|BUSSAN RICE & PRODUCTS, INC.                      |  | JAPAN                        
|BUSSAN SERVICE CO., LTD                           |  | JAPAN                        
|BUSSAN SUMISHO CARBON ENERGY CO., LTD.            |  | JAPAN                        
|CABLENET SAITAMA CO., LTD.                        |  | JAPAN                        
|CANVAS CAFE CORPORATION                           |  | JAPAN                        
|CHITA FUTO KAISHA L.T.D.                          |  | JAPAN                        
|CLEAN ENERGY SERVICE CO., LTD                     |  | JAPAN                        
|COFCO LTD                                         |  | JAPAN                        
|CORPORATE DEVELOPMENT FUND                        |  | JAPAN                        
|COSMO TEXTILE CO., LTD.                           |  | JAPAN                        
|DAI-ICHI BROILER CO., LTD.                        |  | JAPAN                        
|DAIICHI TANKER CO., LTD.                          |  | JAPAN                        



2



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|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|DAITO CHEMICAL CO., LTD.                       |  | JAPAN                        
|FUJI STEEL PRODUCTS CO., LTD                   |  | JAPAN                        
|FUJISAKU                                       |  | JAPAN                        
|GORDEX CORPORATION.                            |  | JAPAN                        
|HANAE MORI ASSOCIATES CO., LTD.                |  | JAPAN                        
|HINO CABLE TV INC.                             |  | JAPAN                        
|HOKUSHUREN COMPANY LIMITED                     |  | JAPAN                        
|HYPOR JAPAN COMPANY LIMITED                    |  | JAPAN                        
|INDONESIA FUEL OIL CAPITAL CO., LTD.           |  | JAPAN                        
|INOUEKI CO. LTD                                |  | JAPAN                        
|JAPAN ALTERNATIVE INVESTMENT CO.               |  | JAPAN                        
|JAPAN-ARABIA METHANOL COMPANY LTD.             |  | JAPAN                        
|JPK                                            |  | JAPAN                        
|K.K ICHIREI                                    |  | JAPAN                        
|K.K SUNNET                                     |  | JAPAN                        
|K.K. EDOVI                                     |  | JAPAN                        
|KEIYO TOSHI SERVICE CO., LTD.                  |  | JAPAN                        
|KIDS STATION INC.                              |  | JAPAN                        
|KINOSHITA & CO., LTD.                          |  | JAPAN                        
|KINOSIGE CO., LTD.                             |  | JAPAN                        
|KOKUSAI OIL & CHEMICAL CO., LTD.               |  | JAPAN                        
|KONANFUTO CO., LTD.                            |  | JAPAN                        
|KYOGI WAREHOUSE CO., LTD.                      |  | JAPAN                        
|KYUUSYUU KOUGYOU                               |  | JAPAN                        
|LEISURE ELECTRONICS TECHNOLOGY CO., LTD.       |  | JAPAN                        
|LICENSE ONLINE, LTD.                           |  | JAPAN                        
|LINKSHARE JAPAN, K.K.                          |  | JAPAN                        
|MBK NAGOYA KOZAI CENTER                        |  | JAPAN                        
|MBK PROJECT HOLDINGS LTD.                      |  | JAPAN                        
|MBK RAIL FINANCE CORPORATION                   |  | JAPAN                        
|MITSUI & CO. ASUKA INVESTMENTS LTD.            |  | JAPAN                        
|MITSUI & CO. FINACIAL SERVICES LTD.            |  | JAPAN                        
|MITSUI & CO. METALS LTD.                       |  | JAPAN                        
|MITSUI & CO. PETROLEUM LTD.                    |  | JAPAN                        
|MITSUI & CO. POWER SYSTEMS CORPORATION         |  | JAPAN                        
|MITSUI & CO. VIXIA INC.                        |  | JAPAN                        
|MITSUI & CO., LOGISTICS PARTNERS LTD.          |  | JAPAN                        
|MITSUI & CO., PRINCIPAL INVESTMENTS LTD.       |  | JAPAN                        
|MITSUI & CO. STAINLESS AND SPECIAL STEEL       |  | JAPAN                        
|MITSUI BUSSAN AEROSPACE CO., LTD.              |  | JAPAN                        
|MITSUI BUSSAN AGRO BUSINESS CO., LTD.          |  | JAPAN                        
|MITSUI BUSSAN AUTOMOTIVE INC.                  |  | JAPAN                        
|MITSUI BUSSAN CONSTRUCTION MATERIALS CO., LTD. |  | JAPAN                        
|MITSUI BUSSAN ENERGY BUTSURYU CO., LTD.        |  | JAPAN                        
|MITSUI BUSSAN FORESTRY CO., LTD.               |  | JAPAN                        
|MITSUI BUSSAN FUTURES LTD.                     |  | JAPAN                        
|MITSUI BUSSAN GENERAL SERVICE, CO., LTD.       |  | JAPAN                        
|MITSUI BUSSAN HOUSE-TECHNO, INC.               |  | JAPAN                        
|MITSUI BUSSAN HUMAN RESOURCES CORPORATION      |  | JAPAN                        
|MITSUI BUSSAN INTER-FASHION LTD.               |  | JAPAN                        
|MITSUI BUSSAN LOGISTICS MANAGEMENT CO., LTD.   |  | JAPAN                        



3



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|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|MITSUI BUSSAN MARKETING CO., LTD.              |  | JAPAN                        
|MITSUI BUSSAN METALS SALES CO., LTD.           |  | JAPAN                        
|MITSUI BUSSAN PLANT & PROJECT CORP.            |  | JAPAN                        
|MITSUI BUSSAN PLASTICS CO., LTD                |  | JAPAN                        
|MITSUI BUSSAN PLASTICS KANSAI CO., LTD.        |  | JAPAN                        
|MITSUI BUSSAN RAW MATERIALS DEVELOPMENT CORP.  |  | JAPAN                        
|MITSUI BUSSAN SECURE DIRECTIONS, INC.          |  | JAPAN                        
|MITSUI BUSSAN SOLVENT & COATING CO., LTD       |  | JAPAN                        
|MITSUI BUSSAN STEEL TRADE CO., LTD.            |  | JAPAN                        
|MITSUI BUSSAN TEXTILE                          |  | JAPAN                        
|MITSUI BUSSAN TRADE SERVICES LTD.              |  | JAPAN                        
|MITSUI BUSSAN TRANSPORTATION SYSTEM CO., LTD   |  | JAPAN                        
|MITSUI BUSSAN WIRE SUPPLY CO., LTD             |  | JAPAN                        
|MITSUI ELECTRONICS INC.                        |  | JAPAN                        
|MITSUI FOODS CO., LTD.                         |  | JAPAN                        
|MITSUI KNOWLEDGE INDUSTRY CO., LTD.            |  | JAPAN                        
|MITSUI LIQUEFIED GAS CO., LTD.                 |  | JAPAN                        
|MITSUI NORIN CO., LTD                          |  | JAPAN                        
|MITSUI OIL CO., LTD.                           |  | JAPAN                        
|MITSUIBUSSAN INSURANCE AND CONSULTING CO. LTD. |  | JAPAN                        
|MITSUI-BUSSAN PLATE PROCESSING K.K             |  | JAPAN                        
|MKI NETWORK SOLUTIONS, LTD.                    |  | JAPAN                        
|MMK CO., LTD.                                  |  | JAPAN                        
|MVC CORPORATION                                |  | JAPAN                        
|MVC GLOBAL JAPAN FUND 1                        |  | JAPAN                        
|MVC GLOBAL JAPAN FUND II                       |  | JAPAN                        
|MVC GLOBAL JAPAN FUND III                      |  | JAPAN                        
|NBI CORPORATION                                |  | JAPAN                        
|NETMILE INC.                                   |  | JAPAN                        
|NEW MATERIAL SERVICE INC.                      |  | JAPAN                        
|NEXTCOM K.K.                                   |  | JAPAN                        
|NIKKEN FINE CHEMICALS CO., LTD.                |  | JAPAN                        
|NIPPON TRADING CO., LTD.                       |  | JAPAN                        
|NISSI CO., LTD                                 |  | JAPAN                        
|NITTA SHOJI                                    |  | JAPAN                        
|NITTO LOGISTICS CO., LTD.                      |  | JAPAN                        
|OBARAKOGYO                                     |  | JAPAN                        
|OCC CORPORATION                                |  | JAPAN                        
|ORIENT MARINE CO., LTD.                        |  | JAPAN                        
|OVERSEAS PETROLEUM CORP.                       |  | JAPAN                        
|PAITON POWER INVESTMENT CO., LTD.              |  | JAPAN                        
|PAUL STUART JAPAN INC.                         |  | JAPAN                        
|QATAR LNG SERVICE AGENCY CO., LTD.             |  | JAPAN                        
|RENET AUTO AUCTION                             |  | JAPAN                        
|RETAIL MANAGEMENT SERVICE CORPORATION          |  | JAPAN                        
|RETAIL SYSTEM SERVICE CO., LTD.                |  | JAPAN                        
|SAGAMIKO PICNIC-LAND CO., LTD.                 |  | JAPAN                        
|SATOH STEEL PIPE CO.,LTD                       |  | JAPAN                        
|SEIKEI STEEL TUBE CORP.                        |  | JAPAN                        
|SHIN SANKO KOKAN                               |  | JAPAN                        
|SINTSUDA CORPORATION                           |  | JAPAN                        



4



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|                                          |  |                              
|----------------------------------------- |  | -----------------------------
|Registered Name                           |  | Jurisdiction of Incorporation
|SUPERNET SOLUTIONS CORPORATION            |  | JAPAN                        
|SWING CO., LTD                            |  | JAPAN                        
|TAKATSUKI DIE-CASTING CO., LTD.           |  | JAPAN                        
|TELEPARK CORP.                            |  | JAPAN                        
|TOHO BUSSAN KAISHA, LTD.                  |  | JAPAN                        
|TOMBO CAPITAL CORPORATION                 |  | JAPAN                        
|TOSHIN SOKO KAISHA, LTD.                  |  | JAPAN                        
|TOYO OFFICEMATION, INC.                   |  | JAPAN                        
|TOYO SHIP MACHINERY CO., LTD.             |  | JAPAN                        
|TOYO WIRE LTD.                            |  | JAPAN                        
|TOYOMARINE                                |  | JAPAN                        
|TRIAS CO., LTD                            |  | JAPAN                        
|TRI-NET (JAPAN) INC.                      |  | JAPAN                        
|TSUTSUMITEKKOU                            |  | JAPAN                        
|VENDOR SERVICE CO., LTD.                  |  | JAPAN                        
|WANDOO OIL DEVELOPMENT CO., LTD.          |  | JAPAN                        
|WISDA COMPANY LIMITED                     |  | JAPAN                        
|Y.K. LOGISTICS CORPORATION, LTD.          |  | JAPAN                        
|YADANA INVESTMENT JAPAN, LTD.             |  | JAPAN                        
|AL-ABAR AL-THALATH TRADING CO. W.L.L.     |  | KUWAIT                       
|CLIO MARINE INC.                          |  | LIBERIA                      
|CM PACIFIC MARITIME CORPORATION           |  | LIBERIA                      
|F CORPORATION, LTD.                       |  | LIBERIA                      
|LEPTA SHIPPING CO., LTD.                  |  | LIBERIA                      
|INTERCONTINENTAL TERMINALS (M) SDN.       |  | MALAYSIA                     
|MITSUI & CO., TRANSPORTATION SYSTEMS ASIA |  | MALAYSIA                     
|MITSUI POWER PD (M) SDN. BHD.             |  | MALAYSIA                     
|HOTELERIA Y SERVICIOS PETROLEROS, S.A.    |  | MEXICO                       
|INGENIERIA Y CONSTRUCCION DE VALLADOLID   |  | MEXICO                       
|MITSUI DE MEXICO, S. DE R.L. DE C.V.      |  | MEXICO                       
|CACTUS ENERGY INVESTMENT B.V.             |  | NETHERLANDS                  
|EURO CHILENA COPPER B.V.                  |  | NETHERLANDS                  
|EURO-MIT STAAL B.V.                       |  | NETHERLANDS                  
|JAPAN COLLAHUASI RESOURCES B.V.           |  | NETHERLANDS                  
|MCM FOODS B.V.                            |  | NETHERLANDS                  
|MITSUI & CO. (E&P) B.V.                   |  | NETHERLANDS                  
|MITSUI & CO. INTERNATIONAL (EUROPE) B.V.  |  | NETHERLANDS                  
|MITSUI AUTOMOTIVE EUROPE B.V.             |  | NETHERLANDS                  
|MITSUI AUTOMOTIVE INVESTMENT B.V.         |  | NETHERLANDS                  
|MITSUI E&P MIDDLE EAST B.V.               |  | NETHERLANDS                  
|MITSUI GAS DEVELOPMENT QATAR B.V.         |  | NETHERLANDS                  
|MITSUI LNG NEDERLAND B.V.                 |  | NETHERLANDS                  
|MITSUI RAIL CAPITAL EUROPE B.V.           |  | NETHERLANDS                  
|MITSUI SAKHALIN HOLDINGS B.V.             |  | NETHERLANDS                  
|PLALLOY MTD B.V.                          |  | NETHERLANDS                  
|MITSUI & CO., (N.Z.) LTD.                 |  | NEW ZEALAND                  
|MITSUI E&P NEW ZEALAND LIMITED            |  | NEW ZEALAND                  
|MBK NIGERIA LTD.                          |  | NIGERIA                      
|MITSUI & CO. NORWAY AS.                   |  | NORWAY                       
|M.I. HOLDING S.A.                         |  | PANAMA                       
|SANHA FPSO INC.                           |  | PANAMA                       



5



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|                                            |  |                              
|------------------------------------------- |  | -----------------------------
|Registered Name                             |  | Jurisdiction of Incorporation
|TRI-ROCK NAVIGATION, S.A.                   |  | PANAMA                       
|INTERNATIONAL LEASING CO.                   |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (CHINA) LTD.                   |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (CHINA) TRADING LTD.           |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (DALIAN) LTD.                  |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (GUANGDONG) LTD.               |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (GUANGZHOU) LTD.               |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (QINGDAO) LTD.                 |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (SHANGHAI) LTD.                |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (SHENZHEN) TRADING LTD.        |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (TIANJIN) LTD.                 |  | PEOPLES REP. OF CHINA       
|MITSUI E-FILM (SUZHOU) MFG. CO., LTD.       |  | PEOPLES REP. OF CHINA       
|MITSUI INTERNATIONAL LOGISTICS AND TRADE    |  | PEOPLES REP. OF CHINA       
|MITSUI PLASTICS TRADING (SHANGHAI) CO., LTD |  | PEOPLES REP. OF CHINA       
|SHANGHAISANMING BUILDING MATERIALS CO. LTD  |  | PEOPLES REP. OF CHINA       
|MITSUI AUTOMOTRIZ S.A.                      |  | PERU                         
|MITSUI DEL PERU S.A.                        |  | PERU                         
|MITSUI MAQUINARIAS PERU S.A.                |  | PERU                         
|MITSUI TRANSNET (PHILIPPINES) CORPORATION   |  | PHILIPPINES                  
|MITSUI PLASTIC POLSKA SPZOO                 |  | POLAND                       
|MITSUI & CO. PORTUGAL LDA.                  |  | PORTUGAL                     
|MCC LOGISTICS KOREA L.T.D                   |  | REPUBLIC OF KOREA            
|MITSUI & CO. KOREA LTD.                     |  | REPUBLIC OF KOREA            
|KOMEK MACHINERY LLC                         |  | RUSSIAN                      
|MITSUI & CO. MOSCOW LIMITED LIABILITY COMP  |  | RUSSIAN                      
|GARDENIA SHIPPING CO. (PTE) LTD.            |  | SINGAPORE                    
|GARLAND SHIPPING PTE. LTD.                  |  | SINGAPORE                    
|INSURANCE CO. OF TRINET ASIA PTE., LTD.     |  | SINGAPORE                    
|MEGASTEEL HOLDINGS PTE LTD.                 |  | SINGAPORE                    
|MITSUI & CO., ASIA INVESTMENT LTD.          |  | SINGAPORE                    
|MITSUI ELECTRONICS ASIA PTE. LTD.           |  | SINGAPORE                    
|MITSUI OIL (ASIA) PTE. LTD.                 |  | SINGAPORE                    
|REGENCY STEEL ASIA PTE LTD.                 |  | SINGAPORE                    
|TRI-NET LOGISTICS (ASIA) PTE. LTD.          |  | SINGAPORE                    
|MITSUI & CO. SOUTHERN AFRICA (PTY) LTD.     |  | SOUTH AFRICA                 
|MITSUI MINERALS DEVELOPMENT SOUTH AFRICA    |  | SOUTH AFRICA                 
|MITSUI & CO. (TAIWAN) LTD.                  |  | TAIWAN                       
|BAF (THAILAND) CO., LTD.                    |  | THAILAND                     
|BANGKOK COIL CENTER CO., LTD.               |  | THAILAND                     
|MIT COM LTD.                                |  | THAILAND                     
|MITSIAM BUSINESS DEVELOPMENT CO., LTD.      |  | THAILAND                     
|MITSIAM INTERNATIONAL LTD.                  |  | THAILAND                     
|MITSIAM MOTORS CO., LTD.                    |  | THAILAND                     
|MITSIAM PLASTICS CO., LTD.                  |  | THAILAND                     
|MITSIAM TRI-NET LOGISTICS CO., LTD.         |  | THAILAND                     
|MITSUI & CO. (THAILAND) LTD.                |  | THAILAND                     
|MITSUI WATER HOLDINGS (THAILAND) LTD.       |  | THAILAND                     
|SATHORN CAPITAL CO., LTD.                   |  | THAILAND                     
|THAILAND IRON WORKS PUBLIC COMPANY LIMITED  |  | THAILAND                     
|MITSUI & CO., (TURKEY) LTD.                 |  | TURKEY                       
|ALUMINUM METALS & PRODUCTS CORP.            |  | U. S. A.                     



6



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|                                                     |  |                              
|---------------------------------------------------- |  | -----------------------------
|Registered Name                                      |  | Jurisdiction of Incorporation
|BIOPRODUCTS INC.                                     |  | U. S. A.                     
|BUSSAN NEWPORT INC.                                  |  | U. S. A.                     
|CHAMPIONS PIPE & SUPPLY, INC.                        |  | U. S. A.                     
|CHANNEL TERMINAL CORP.                               |  | U. S. A.                     
|CORNERSTONE RESEARCH & DEVELOPMENT, INC.             |  | U. S. A.                     
|GINREI, INC.                                         |  | U. S. A.                     
|GLOBAL OCTANES HOLDING INC.                          |  | U. S. A.                     
|HEXA AMERICAS, INC.                                  |  | U. S. A.                     
|HYDRO CAPITAL CORPORATION                            |  | U. S. A.                     
|HYDRO INVESTMENT INC.                                |  | U. S. A.                     
|ITM INVESTMENTS, INC.                                |  | U. S. A.                     
|MB EMISSION TRADING, INC.                            |  | U. S. A.                     
|MBK ALUMINIUM PRODUCTS INC.                          |  | U. S. A.                     
|MBK AUTOMOTIVE AMERICAS, INC.                        |  | U. S. A.                     
|MBK LAGUNA INC.                                      |  | U. S. A.                     
|MBK NEWPORT INC.                                     |  | U. S. A.                     
|MCD CAPITAL CORPORATION                              |  | U. S. A.                     
|MCVP HOLDING, INC.                                   |  | U. S. A.                     
|MIT WIND POWER INC.                                  |  | U. S. A.                     
|MITALCO INC.                                         |  | U. S. A.                     
|MIT-DDM LTD.                                         |  | U. S. A.                     
|MITRIX, INC.                                         |  | U. S. A.                     
|MITSUI & CO. (U.S.A.), INC.                          |  | U. S. A.                     
|MITSUI & CO. CAPITAL, INC.                           |  | U. S. A.                     
|MITSUI & CO. CONSTRUCTION MACHINERY INVESTMENT, INC. |  | U. S. A.                     
|MITSUI & CO. ENERGY DEVELOPMENT, INC.                |  | U. S. A.                     
|MITSUI & CO. PRECIOUS METALS, INC.                   |  | U. S. A.                     
|MITSUI & CO. VENTURE PARTNERS II, LIMITED            |  | U. S. A.                     
|MITSUI & CO. VENTURE PARTNERS, 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.                     
|MITSUI COMTEK CORP.                                  |  | U. S. A.                     
|MITSUI FOODS, INC.                                   |  | U. S. A.                     
|MITSUI INCUBASE CORPORATION                          |  | U. S. A.                     
|MITSUI LIFESTYLE (U.S.A.), INC.                      |  | U. S. A.                     
|MITSUI MACHINERY DISTRIBUTION INC.                   |  | U. S. A.                     
|MITSUI PLASTICS INC.                                 |  | U. S. A.                     
|MITSUI RAIL CAPITAL HOLDINGS, INC.                   |  | U. S. A.                     
|MITSUI STEEL HOLDINGS, INC.                          |  | U. S. A.                     
|MITSUI STEEL, INC.                                   |  | U. S. A.                     
|MITSUI & CO. ALTERNATIVE INVESTMENT CORPORATION      |  | U. S. A.                     
|MPCD INC.                                            |  | U. S. A.                     
|MSB COPPER CORP.                                     |  | U. S. A.                     
|MUSA FINANCE INC.                                    |  | U. S. A.                     
|NOVUS INTERNATIONAL, INC.                            |  | U. S. A.                     
|NUTRISCIENCE TECHNOLOGIES, INCORPORATED              |  | U. S. A.                     
|POLYPHENON E INTERNATIONAL, INC.                     |  | U. S. A.                     
|PORTAC, INC.                                         |  | U. S. A.                     
|PRIME AVIATION CAPITAL                               |  | U. S. A.                     
|RAW MATERIALS DEVELOPMENT CO., LTD.                  |  | U. S. A.                     



7



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|                                           |  |                              
|------------------------------------------ |  | -----------------------------
|Registered Name                            |  | Jurisdiction of Incorporation
|ROAD MACHINERY, LLC                        |  | 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.                     
|TRINET RISK MANAGEMENT INVESTMENT CO., LTD |  | U. S. A.                     
|TRIWELL INVESTMENT CORP.                   |  | U. S. A.                     
|UNITED GRAIN CORP.                         |  | U. S. A.                     
|WESTPORT PETROLEUM, INC.                   |  | U. S. A.                     
|WILSEY FOODS, INC.                         |  | U. S. A.                     
|MITSUI & CO., MIDDLE EAST LTD.             |  | UNITED ARAB EMIRATES         
|COHEN & WILKS INTERNATIONAL LTD.           |  | UNITED KINGDOM               
|EARLYGUARD LIMITED                         |  | UNITED KINGDOM               
|ENDEAVOUR RESOURCES LIMITED                |  | UNITED KINGDOM               
|FINSIDER INTERNATIONAL COMPANY LIMITED     |  | UNITED KINGDOM               
|MBK RAIL LINK FINANCE LTD.                 |  | UNITED KINGDOM               
|MBK REAL ESTATE EUROPE LIMITED             |  | UNITED KINGDOM               
|MITSUI & CO. EUROPE PLC                    |  | UNITED KINGDOM               
|MITSUI & CO. UK PLC                        |  | UNITED KINGDOM               
|MITSUI & CO., ENERGY RISK MANAGEMENT LTD.  |  | UNITED KINGDOM               
|MITSUI BUSSAN COMMODITIES LTD.             |  | UNITED KINGDOM               
|MITSUI POWER VENTURES LIMITED              |  | UNITED KINGDOM               
|NOTOYA FOODS LIMITED                       |  | UNITED KINGDOM               
|MITSUI DE VENEZUELA, C.A.                  |  | VENEZUELA                    



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