Exhibit 8.1

List of Consolidated Companies



|                                                |  |                              
|----------------------------------------------- |  | -----------------------------
|Registered Name                                 |  | Jurisdiction of Incorporation
|MITSUI ARGENTINA S.A.                           |  | ARGENTINA                    
|BALD HILLS WIND FARM PTY. LTD.                  |  | AUSTRALIA                    
|MBK OXYFUEL AUSTRALIA PTY. LTD.                 |  | AUSTRALIA                    
|MITSUI & CO. (AUSTRALIA) LTD.                   |  | AUSTRALIA                    
|MITSUI & CO. URANIUM AUSTRALIA PTY. LTD.        |  | AUSTRALIA                    
|MITSUI & CO. FINANCIAL SERVICES (AUSTRALIA)     |  | AUSTRALIA                    
|MITSUI BUSSAN WOODCHIP OCEANIA PTY. LTD.        |  | AUSTRALIA                    
|MITSUI COAL HOLDINGS PTY. LTD.                  |  | AUSTRALIA                    
|MITSUI E&P AUSTRALIA PTY. LIMITED               |  | AUSTRALIA                    
|MITSUI IRON ORE DEVELOPMENT PTY. LTD.           |  | AUSTRALIA                    
|MITSUI POWER INVESTMENT PTY. LTD.               |  | AUSTRALIA                    
|MITSUI RAW MATERIALS DEVELOPMENT PTY. LIMITED   |  | AUSTRALIA                    
|MITSUI-ITOCHU IRON PTY. LTD.                    |  | AUSTRALIA                    
|MITTWELL ENERGY RESOURCES PTY. LTD.             |  | AUSTRALIA                    
|SALT ASIA HOLDINGS PTY. LTD.                    |  | AUSTRALIA                    
|SHARK BAY SALT PTY. LTD.                        |  | AUSTRALIA                    
|MITSUI & CO. (MIDDLE EAST) B.S.C.(C)            |  | BAHRAIN                      
|MITSUI AGRISCIENCE INTERNATIONAL S.A./N.V.      |  | BELGIUM                      
|MITSUI AND CO. BENELUX S.A./N.V.                |  | BELGIUM                      
|BAY MARITIME LIMITED                            |  | BERMUDA                      
|LPG TRANSPORT SERVICE LTD.                      |  | BERMUDA                      
|BAHIA PARTICIPACOES LTDA.                       |  | BRAZIL                       
|FERTILIZANTES MITSUI S.A. INDUSTRIA E COMERCIO  |  | BRAZIL                       
|MBK DISTRIBUIDORA DE PRODUTOS ELETRONICOS LTDA. |  | BRAZIL                       
|MITSUI ALIMENTOS LTDA.                          |  | BRAZIL                       
|MITSUI BRASILEIRA IMPORTACAO E EXPORTACAO S.A.  |  | BRAZIL                       
|MITSUI GAS E ENERGIA DO BRASIL LTDA.            |  | BRAZIL                       
|MITSUI MOTION MAQUINAS S.A.                     |  | BRAZIL                       
|MITSUI RAIL CAPITAL PARTICIPACOES LTDA.         |  | BRAZIL                       
|MRC SERVICOS FERROVIARIOS AMERICA LATINA LTDA.  |  | BRAZIL                       
|TRI-NET LOGISTICA BRASIL LTDA.                  |  | BRAZIL                       
|CRAYFIELD ENTERPRISE LIMITED                    |  | BRITISH VIRGIN ISLANDS       
|ROUND GROUP LIMITED                             |  | BRITISH VIRGIN ISLANDS       
|SHOPNET CO., LTD.                               |  | BRITISH VIRGIN ISLANDS       
|ARGO SALES LTD.                                 |  | CANADA                       
|FRASER WHARVES LTD.                             |  | CANADA                       
|MCC YORKTON INVESTMENT INC.                     |  | CANADA                       
|MCC YORKTON MANAGEMENT INC.                     |  | CANADA                       
|MIT POWER CANADA INVESTMENT INC.                |  | CANADA                       
|MIT POWER CANADA LP INC.                        |  | CANADA                       
|MITSUI & CO. (CANADA) LTD.                      |  | CANADA                       
|TRANSFREIGHT INC.                               |  | CANADA                       
|TRANSFREIGHT INTEGRATED LOGISTICS INC.          |  | CANADA                       
|MFA 90 COMPANY LIMITED                          |  | CAYMAN ISLANDS               
|MITSUI QATAR GAS 3 LTD.                         |  | CAYMAN ISLANDS               



1



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|                                                  |  |                              
|------------------------------------------------- |  | -----------------------------
|Registered Name                                   |  | Jurisdiction of Incorporation
|STELLAR PACIFIC MARITIME CORP.                    |  | CAYMAN ISLANDS               
|TRINET LOGISTICS INVESTMENT CO., LTD.             |  | CAYMAN ISLANDS               
|MBK INVERSIONISTAS AUTOMOTORIZ                    |  | CHILE                        
|MITSUI AGRO BUSINESS S.A.                         |  | CHILE                        
|MITSUI CHILE LTDA.                                |  | CHILE                        
|TOYOTA CHILE S.A.                                 |  | CHILE                        
|MITSUI DE COLOMBIA S.A.                           |  | COLOMBIA                     
|MITSUI & CO. FRANCE S.A.S.                        |  | FRANCE                       
|MFS EUROPE GMBH                                   |  | GERMANY                      
|MITSUI & CO. (DEUTSCHLAND) GMBH                   |  | GERMANY                      
|TRI-NET LOGISTICS (EUROPE) GMBH                   |  | GERMANY                      
|BUONGIORNO (HONGKONG) LIMITED                     |  | HONG KONG                    
|GLOBAL RIGHT HOLDINGS LIMITED                     |  | HONG KONG                    
|MITSUI & CO. (HONG KONG) LTD.                     |  | 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                    
|BUSSAN AUTOMOTIVE INDIA PVT. LTD.                 |  | INDIA                        
|MITSUI & CO. INDIA PVT. LTD.                      |  | INDIA                        
|TRANSYSTEM LOGISTICS INTERNATIONAL PRV. LTD.      |  | INDIA                        
|P.T. BUSSAN AUTO FINANCE                          |  | INDONESIA                    
|P.T. KALTIM PASIFIK AMONIAK                       |  | INDONESIA                    
|P.T. MITSUI INDONESIA                             |  | INDONESIA                    
|PT. PERTAMIT PROCESSING                           |  | INDONESIA                    
|MITSUI & CO., IRAN LTD.                           |  | IRAN                         
|MITSUI & CO. ITALIA S.P.A.                        |  | ITALY                        
|B FOOD SIENCE CO., LTD.                           |  | JAPAN                        
|BUSSAN ASSET MANAGEMENT CO., LTD.                 |  | JAPAN                        
|BUSSAN BIOTECH                                    |  | JAPAN                        
|BUSSAN CHEM CO., LTD.                             |  | JAPAN                        
|BUSSAN COMMUNITY CO., LTD.                        |  | JAPAN                        
|BUSSAN LOGISTICS SOLUTIONS CO., LTD.              |  | JAPAN                        
|BUSSAN REAL ESTATE CO., LTD.                      |  | JAPAN                        
|BUSSAN SUMISHO CARBON ENERGY CO., LTD.            |  | JAPAN                        
|CAR SHARING JAPAN CO., LTD.                       |  | JAPAN                        
|CHITA FUTO KAISHA LTD.                            |  | JAPAN                        
|CLEAN ENERGY SERVICE CO., LTD.                    |  | JAPAN                        
|COFCO LTD.                                        |  | JAPAN                        
|CORPORATE DEVELOPMENT FUND                        |  | JAPAN                        
|DAIICHI TANKER CO., LTD.                          |  | JAPAN                        
|DAITO CHEMICAL CO., LTD.                          |  | JAPAN                        
|GTF GREEN POWER CO., LTD.                         |  | JAPAN                        
|HANAE MORI ASSOCIATES CO., LTD.                   |  | JAPAN                        
|HOUSE DEPOT PARTNERS CO., LTD.                    |  | JAPAN                        
|INDONESIA FUEL OIL CAPITAL CO., LTD.              |  | JAPAN                        
|JAPAN ALTERNATIVE INVESTMENT CO., LTD.            |  | JAPAN                        
|JAPAN-ARABIA METHANOL CO., LTD.                   |  | JAPAN                        
|J-SCUBE INC.                                      |  | JAPAN                        
|K.K SUNNET                                        |  | JAPAN                        
|KEIYO TOSHI SERVICE CO., LTD.                     |  | JAPAN                        



2



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|                                             |  |                              
|-------------------------------------------- |  | -----------------------------
|Registered Name                              |  | Jurisdiction of Incorporation
|KIDS STATION INC.                            |  | JAPAN                        
|KONANFUTO CO., LTD.                          |  | JAPAN                        
|KYUUSYUU KOUGYOU                             |  | JAPAN                        
|LINKSHARE JAPAN K.K.                         |  | JAPAN                        
|MBK NAGOYA KOZAI CENTER                      |  | JAPAN                        
|MBK PROJECT HOLDINGS LTD.                    |  | JAPAN                        
|MBK RAIL FINANCE CORPORATION                 |  | JAPAN                        
|MBK STEEL PRODUCTS WEST                      |  | JAPAN                        
|MINAMI-AZABU DEVELOPMENT CO., LTD.           |  | JAPAN                        
|MITSUI & CO. FINANCIAL SERVICES LTD.         |  | JAPAN                        
|MITSUI & CO. PETROLEUM LTD.                  |  | JAPAN                        
|MITSUI & CO. PLANT SYSTEMS, LTD.             |  | JAPAN                        
|MITSUI & CO. STEEL LTD.                      |  | JAPAN                        
|MITSUI & CO., LOGISTICS PARTNERS LTD.        |  | JAPAN                        
|MITSUI & CO., PRINCIPAL INVESTMENTS LTD.     |  | JAPAN                        
|MITSUI & CO., REALTY MANAGEMENT LTD.         |  | JAPAN                        
|MITSUI BUSSAN AEROSPACE CO., LTD.            |  | JAPAN                        
|MITSUI BUSSAN AGRO BUSINESS CO., LIMITED     |  | JAPAN                        
|MITSUI BUSSAN AUTOMOTIVE INC.                |  | JAPAN                        
|MITSUI BUSSAN FINANCIAL MANAGEMENT LTD.      |  | JAPAN                        
|MITSUI BUSSAN FRONTIER                       |  | JAPAN                        
|MITSUI BUSSAN GENERAL SERVICE, CO., LTD.     |  | JAPAN                        
|MITSUI BUSSAN HUMAN RESOURCES CORPORATION    |  | JAPAN                        
|MITSUI BUSSAN INTER-FASHION LTD.             |  | JAPAN                        
|MITSUI BUSSAN KOZAI HANBAI CO., LTD.         |  | JAPAN                        
|MITSUI BUSSAN LOGISTICS HOLDINGS LTD.        |  | JAPAN                        
|MITSUI BUSSAN LOGISTICS MANAGEMENT CO., LTD. |  | JAPAN                        
|MITSUI BUSSAN MARKETING CO., LTD.            |  | JAPAN                        
|MITSUI BUSSAN MEDICAL ASSOCIATES             |  | JAPAN                        
|MITSUI BUSSAN METALS CO., LTD.               |  | JAPAN                        
|MITSUI BUSSAN PACKAGING CO., LTD.            |  | JAPAN                        
|MITSUI BUSSAN PLASTICS TRADE CO., LTD.       |  | JAPAN                        
|MITSUI BUSSAN STEEL TRADE CO LTD.            |  | JAPAN                        
|MITSUI BUSSAN TECHNO PRODUCTS CO., LTD.      |  | JAPAN                        
|MITSUI BUSSAN TRADE SERVICES LTD.            |  | JAPAN                        
|MITSUI ELECTRONICS INC.                      |  | JAPAN                        
|MITSUI FOODS CO., LTD.                       |  | JAPAN                        
|MITSUI KNOWLEDGE INDUSTRY CO., LTD.          |  | JAPAN                        
|MITSUI MARUBENI LIQUEFIED GAS CO., LTD.      |  | JAPAN                        
|MITSUI NORIN CO., LTD.                       |  | JAPAN                        
|MITSUI OIL CO., LTD.                         |  | JAPAN                        
|MITSUI OIL EXPLORATION CO., LTD.             |  | JAPAN                        
|MITSUI VENTURES GLOBAL FUND                  |  | JAPAN                        
|MITSUIBUSSAN CREDIT CONSULTING               |  | JAPAN                        
|MITSUIBUSSAN INSURANCE CO.                   |  | JAPAN                        
|MITSUIBUSSAN SECURE DIRECTIONS, INC.         |  | JAPAN                        
|MITUSI BUSSAN SOLVENT & COATING CO., LTD.    |  | JAPAN                        
|MKI NETWORK SOLUTIONS LTD.                   |  | JAPAN                        
|MMK CO., LTD.                                |  | JAPAN                        
|MOECO THAI OIL DEVELOPMENT CO., LTD.         |  | JAPAN                        
|MVC CORPORATION                              |  | JAPAN                        



3



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|                                                                |  |                              
|--------------------------------------------------------------- |  | -----------------------------
|Registered Name                                                 |  | Jurisdiction of Incorporation
|MVC GLOBAL JAPAN FUND II                                        |  | JAPAN                        
|MVC GLOBAL JAPAN FUND III                                       |  | JAPAN                        
|NETMILE INC.                                                    |  | JAPAN                        
|NIHON PENET CO., LTD.                                           |  | JAPAN                        
|ORIENT MARINE CO., LTD.                                         |  | JAPAN                        
|OVERSES PETROLEUM CORPORATION                                   |  | JAPAN                        
|PAITON POWER INVESTMENT CO., LTD.                               |  | JAPAN                        
|PRIFOODS CO., LTD.                                              |  | JAPAN                        
|QATAR LNG SERVICE AGENCY CO., LTD.                              |  | JAPAN                        
|RETAIL SYSTEM SERVICE CO., LTD.                                 |  | JAPAN                        
|SAN-EI SUCROCHEMICAL CO., LTD.                                  |  | JAPAN                        
|SEIKEI STEEL TUBE CORP.                                         |  | JAPAN                        
|SHINSANKO CO., LTD.                                             |  | JAPAN                        
|SPORT CO., LTD.                                                 |  | JAPAN                        
|STORAGE PLUS CORP.                                              |  | JAPAN                        
|TOHO BUSSAN KAISHA LTD.                                         |  | JAPAN                        
|TOKYO INTERNATIONAL AIR CARGO TERMINAL LTD.                     |  | JAPAN                        
|TOYO SHIP MACHINERY CO., LTD.                                   |  | JAPAN                        
|TOYO WIRE LTD.                                                  |  | JAPAN                        
|TOYOMARINE                                                      |  | JAPAN                        
|TRI-NET (JAPAN) INC.                                            |  | JAPAN                        
|TRI-NET AIR EXPRESS CO., LTD.                                   |  | JAPAN                        
|VENDOR SERVICE CO., LTD.                                        |  | JAPAN                        
|WORLD HI-VISION CHANNEL INC.                                    |  | JAPAN                        
|Y.K. LOGISTICS CORPORATION LTD.                                 |  | JAPAN                        
|MITSUI & CO. KUWAIT W.L.L.                                      |  | KUWAIT                       
|CLIO MARINE INC.                                                |  | LIBERIA                      
|CM PACIFIC MARITIME CORPORATION                                 |  | LIBERIA                      
|LEPTA SHIPPING CO., LTD.                                        |  | LIBERIA                      
|MITSUI & CO., TRANSPORTATION SYSTEMS ASIA                       |  | MALAYSIA                     
|MITSUI POWER PD (M) SDN. BHD.                                   |  | MALAYSIA                     
|TEJANA TRADING & MANAGEMENT SERVICES                            |  | MALAYSIA                     
|AGUAS TRATADAS DE GUADALAJARA, S.A. DE C.V.                     |  | MEXICO                       
|AGUAS TRATADAS DE MINATITLAN, S. DE R.L. DE C.V.                |  | MEXICO                       
|AGUAS TRATADAS DE TULA,S.DE R.L.DE C.V.                         |  | MEXICO                       
|ATLATEC HOLDINGS, S.A. DE C.V.                                  |  | MEXICO                       
|GRUPO EMPRESARIAL DE MEJORAMIENTO AMBIENTAL, S. DE R.L. DE C.V. |  | MEXICO                       
|HINO MOTORS SALES MEXICO, S.A. DE C.V.                          |  | MEXICO                       
|INGENIERIA Y CONSTRUCCION DE VALLADOLID                         |  | MEXICO                       
|MITSUI DE MEXICO, S. DE R.L. DE C.V.                            |  | MEXICO                       
|PROMOTORA ECOLOGICA SAN PEDRO MARTIR, S.A. DE C.V.              |  | MEXICO                       
|MITSUI E&P MOZAMBIQUE AREA 1 LIMITED                            |  | MOZAMBIQUE                   
|CACTUS ENERGY INVESTMENT B.V.                                   |  | NETHERLANDS                  
|DRILLSHIP 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                  
|MIT INVESTMENT MANZANILLO B.V.                                  |  | NETHERLANDS                  
|MITSUI & CO. (E&P) B.V.                                         |  | NETHERLANDS                  



4



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|                                                 |  |                              
|------------------------------------------------ |  | -----------------------------
|Registered Name                                  |  | Jurisdiction of Incorporation
|MITSUI & CO. FINANCIAL SERVICES (EUROPE) B.V.    |  | NETHERLANDS                  
|MITSUI ATLANTIC ENERGY B.V.                      |  | NETHERLANDS                  
|MITSUI AUTOMOTIVE CIS INVESTMENT 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                  
|MRCE LOGNET B.V.                                 |  | NETHERLANDS                  
|PAITON POWER FINANCING B.V.                      |  | NETHERLANDS                  
|PLALLOY MTD B.V.                                 |  | NETHERLANDS                  
|REPUZEW B.V.                                     |  | NETHERLANDS                  
|MITSUI & CO., (N.Z.) LTD.                        |  | NEW ZEALAND                  
|MITSUI & CO. NORWAY A.S.                         |  | NORWAY                       
|CAMELEER SHIPPING S.A.                           |  | PANAMA                       
|M.I. HOLDING S.A.                                |  | PANAMA                       
|SANHA FPSO INC.                                  |  | PANAMA                       
|TRI-ROCK NAVIGATION,S.A.                         |  | PANAMA                       
|BUSSAN BEIJING LOGISTICS ENTERPRISE LTD.         |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (CHINA) 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 PLASTICS TRADING (SHANGHAI) CO., LTD.     |  | PEOPLES REP. OF CHINA       
|KOMATSU-MITSUI MAQUINARIAS PERU S.A.             |  | PERU                         
|MITSUI AUTOMOTRIZ S.A.                           |  | PERU                         
|MITSUI DEL PERU S.A.                             |  | PERU                         
|MITSUI BUSSAN FRONTIER (PHILIPPINES) INC.        |  | PHILIPPINES                  
|MCC LOGISTICS KOREA LTD.                         |  | REPUBLIC OF KOREA            
|MITSUI & CO. KOREA LTD.                          |  | REPUBLIC OF KOREA            
|MITSUI & CO. MOSCOW LIMITED LIABILITY COMPANY    |  | RUSSIA                       
|BUSSAN AUTOMOTIVE SINGAPORE PTE. LTD.            |  | SINGAPORE                    
|INSURANCE CO. OF TRINET ASIA PTE. LTD.           |  | SINGAPORE                    
|MITSUI & CO. FINANCIAL SERVICES (ASIA) LTD.      |  | SINGAPORE                    
|MITSUI & CO. (ASIA PACIFIC) PTE. LTD.            |  | SINGAPORE                    
|MITSUI ELECTRONICS ASIA                          |  | SINGAPORE                    
|REGENCY STEEL ASIA PTE. LTD.                     |  | SINGAPORE                    
|TRI-NET LOGISTICS (ASIA) PTE. LTD.               |  | SINGAPORE                    
|MITSUI & CO. VIETNAM LTD.                        |  | SOCIALIST REP. VIET NAM      
|MITSUI & CO. AFRICAN RAILWAY SOLUTIONS PTY. LTD. |  | SOUTH AFRICA                 
|MITSUI & CO. SOUTHERN AFRICA PTY. LTD.           |  | SOUTH AFRICA                 
|MITSUI MINERALS DEVELOPMENT SOUTH AFRICA         |  | SOUTH AFRICA                 
|VENUS RAILWAY SOLUTIONS PTY. LTD.                |  | SOUTH AFRICA                 
|MITSUI & CO. (TAIWAN) LTD.                       |  | TAIWAN                       
|BAF (THAILAND) CO., LTD.                         |  | THAILAND                     



5



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|                                                     |  |                              
|---------------------------------------------------- |  | -----------------------------
|Registered Name                                      |  | Jurisdiction of Incorporation
|BANGKOK COIL CENTER CO., LTD.                        |  | THAILAND                     
|LEXUS SUKHUMVIT 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                     
|AFC HOLDCO, LLC.                                     |  | U. S. A.                     
|BIOPRODUCTS, INC.                                    |  | U. S. A.                     
|CHAMPIONS PIPE & SUPPLY, INC.                        |  | U. S. A.                     
|CORNERSTONE RESEARCH & DEVELOPMENT, INC.             |  | U. S. A.                     
|ELLISON TECHNOLOGIES, INC.                           |  | U. S. A.                     
|GINREI, INC.                                         |  | U. S. A.                     
|HEXA AMERICAS, INC.                                  |  | U. S. A.                     
|HYDRO CAPITAL CORPORATION                            |  | U. S. A.                     
|INTERCONTINENTAL TERMINALS COMPANY, LLC.             |  | U. S. A.                     
|ITM INVESTMENTS, 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 REAL ESTATE HOLDINGS, INC.                       |  | U. S. A.                     
|MCD CAPITAL CORPORATION                              |  | U. S. A.                     
|MCVP HOLDING, INC.                                   |  | U. S. A.                     
|MEPUS HOLDINGS CORPORATION                           |  | U. S. A.                     
|MIT WIND POWER, INC.                                 |  | U. S. A.                     
|MITENERGY UPSTREAM, LLC.                             |  | U. S. A.                     
|MITSUI & CO. CONSTRUCTION MACHINERY INVESTMENT, INC. |  | U. S. A.                     
|MITSUI & CO. ENERGY DEVELOPMENT, INC.                |  | U. S. A.                     
|MITSUI & CO. FINANCIAL SERVICES (U.S.A.), INC.       |  | U. S. A.                     
|MITSUI & CO. PRECIOUS METALS, INC.                   |  | U. S. A.                     
|MITSUI & CO. VENTURE PARTNERS II L.P.                |  | U. S. A.                     
|MITSUI & CO. VENTURE PARTNERS III, LLC.              |  | 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 COMMODITIES (U.S.A.), INC.             |  | U. S. A.                     
|MITSUI BUSSAN LOGISTICS, INC.                        |  | U. S. A.                     
|MITSUI E&P (USA), LLC.                               |  | U. S. A.                     
|MITSUI FOODS, INC.                                   |  | U. S. A.                     
|MITSUI PLASTICS, INC.                                |  | U. S. A.                     
|MITSUI RAIL CAPITAL HOLDINGS, INC.                   |  | U. S. A.                     
|MIYABI AIRCRAFT LEASING, INC.                        |  | U. S. A.                     
|MIYABI ENGINE LEASING                                |  | U. S. A.                     
|MSB COPPER CORP.                                     |  | U. S. A.                     
|NOVUS INTERNATIONAL, INC.                            |  | U. S. A.                     
|NUTRISCIENCE TECHNOLOGIES, INC.                      |  | U. S. A.                     
|POLYPHENON E INTERNATIONAL, INC.                     |  | U. S. A.                     



6



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|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|PRIME AVIATION CAPITAL                         |  | U. S. A.                     
|ROAD MACHINERY, LLC.                           |  | U. S. A.                     
|STEEL TECHNOLOGIES, INC.                       |  | U. S. A.                     
|SUNWIZE TECHNOLOGIES, INC.                     |  | U. S. A.                     
|TRI-NET LOGISTICS MANAGEMENT, INC.             |  | U. S. A.                     
|TRINET RISK MANAGEMENT INVESTMENT CO., LTD.    |  | U. S. A.                     
|TRINET RISK MANAGEMENT INVESTMENT II 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               
|ENDEAVOUR RESOURCES LIMITED                    |  | UNITED KINGDOM               
|JAPAN ALTERNATIVE INVESTMENT EUROPE LIMITED    |  | UNITED KINGDOM               
|MBK RAIL LINK FINANCE LTD.                     |  | UNITED KINGDOM               
|MBK REAL ESTATE EUROPE LIMITED                 |  | UNITED KINGDOM               
|MIT LAFFAN REFINERY LIMITED                    |  | UNITED KINGDOM               
|MITSUI & CO. EUROPE HOLDINGS PLC.              |  | UNITED KINGDOM               
|MITSUI & CO. EUROPE PLC.                       |  | UNITED KINGDOM               
|MITSUI BUSSAN COMMODITIES LTD.                 |  | UNITED KINGDOM               
|MITSUI E&P GHANA KETA LIMITED                  |  | UNITED KINGDOM               
|MITSUI GLOBAL GAS UK LTD.                      |  | UNITED KINGDOM               
|MITSUI POWER VENTURES LIMITED                  |  | UNITED KINGDOM               
|MITSUI RENEWABLE ENERGY EUROPE LIMITED         |  | UNITED KINGDOM               
|MITSUI&CO., ENERGY RISK MANAGEMENT LTD.        |  | UNITED KINGDOM               
|MITSUI DE VENEZUELA, C.A.                      |  | VENEZUELA                    



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