Exhibit 8.1

List of Subsidiaries of Mitsui & Co., Ltd.



|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|MITSUI ARGENTINA S.A.                          |  | ARGENTINA                    
|GREEN TRIANGLE WOODCHIP EXPORT PTY. LTD.       |  | AUSTRALIA                    
|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                    
|SALT ASIA HOLDINGS 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                      
|BAHIA PARTICIPACOES LTDA.                      |  | BRAZIL                       
|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                       
|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       |  | 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       
|FRASER WHARVES LTD.                            |  | 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                       
|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                       



1



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|                                                  |  |                              
|------------------------------------------------- |  | -----------------------------
|Registered Name                                   |  | Jurisdiction of Incorporation
|DISPOLOK GMBH                                     |  | GERMANY                      
|MITSUI & CO. DEUTSCHLAND GMBH                     |  | GERMANY                      
|MITSUI MACHINE TOOL EUROPE GMBH                   |  | GERMANY                      
|TRI-NET LOGISTICS (EUROPE) GMBH                   |  | GERMANY                      
|ALTA MODA INTERNATIONAL LIMITED                   |  | HONG KONG                    
|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                    
|MITSUI PLASTICS TRADING (HONG KONG) CO., LTD.     |  | HONG KONG                    
|BUSSAN AUTOMOTIVE INDIA PVT. LTD.                 |  | INDIA                        
|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 CHEM CO. LTD                               |  | JAPAN                        
|BUSSAN COMMUNITY CO., LTD.                        |  | JAPAN                        
|BUSSAN FRESH CO,. LTD                             |  | JAPAN                        
|BUSSAN LOGISTICS SOLUTIONS CO., LTD               |  | JAPAN                        
|BUSSAN NANOTECH RESERCH 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 INC.                             |  | 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                        
|DAIICHI BROILER                                   |  | JAPAN                        
|DAIICHI TANKER CO., LTD.                          |  | JAPAN                        
|DAITO CHEMICAL CO., LTD.                          |  | JAPAN                        
|FUJI STEEL PRODUCTS CO., LTD                      |  | JAPAN                        



2



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|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|FUJISAKU                                       |  | JAPAN                        
|GORDEX CORPORATION.                            |  | JAPAN                        
|GTF GREEN POWER CO., LTD.                      |  | JAPAN                        
|HANAE MORI ASSOCIATES CO., LTD.                |  | JAPAN                        
|HINO CABLE TV INC.                             |  | JAPAN                        
|HOKUSHUREN CO., LTD.                           |  | JAPAN                        
|HYPOR JAPAN COMPANY LIMITED                    |  | JAPAN                        
|INDONESIA FUEL OIL CAPITAL CO., LTD.           |  | JAPAN                        
|INOUEKI CO. LTD                                |  | JAPAN                        
|JAPAN ALTERNATIVE INVESTMENT CO., LTD.         |  | JAPAN                        
|JAPAN-ARABIA METHANOL CO., LTD.                |  | JAPAN                        
|K.K ICHIREI                                    |  | JAPAN                        
|K.K SUNNET                                     |  | JAPAN                        
|KEIYO TOSHI SERVICE CO., LTD.                  |  | JAPAN                        
|KIDS STATION INC.                              |  | JAPAN                        
|KINOSHITA & CO., LTD.                          |  | JAPAN                        
|KOKUSAI OIL AND CHEMICAL CO., LTD.             |  | JAPAN                        
|KONANFUTO CO., LTD.                            |  | JAPAN                        
|KYOGI WAREHOUSE CO., LT                        |  | JAPAN                        
|KYUUSYUU KOUGYOU                               |  | JAPAN                        
|LEISURE ELECTRONICS TECHNOLOGY CO., LTD.       |  | JAPAN                        
|LICENSE ONLINE, LTD.                           |  | JAPAN                        
|LINKSHARE JAPAN, K.K.                          |  | JAPAN                        
|LX, INC.                                       |  | JAPAN                        
|MBK CREDIT SOLUTIONS., LIMITED                 |  | JAPAN                        
|MBK NAGOYA KOZAI CENTER                        |  | JAPAN                        
|MBK PROJECT HOLDINGS LTD.                      |  | JAPAN                        
|MBK RAIL FINANCE CORPORATION                   |  | JAPAN                        
|MBK STEEL PRODUCTS WEST                        |  | JAPAN                        
|MITSUI & CO. ASUKA INVESTMENTS LTD.            |  | JAPAN                        
|MITSUI & CO. FINACIAL SERVICES LTD.            |  | JAPAN                        
|MITSUI & CO. INVESTMENT MANAGEMENT CORPORATION |  | JAPAN                        
|MITSUI & CO. PETROLEUM LTD.                    |  | JAPAN                        
|MITSUI & CO. VIXIA INC.                        |  | JAPAN                        
|MITSUI & CO., LOGISTICS PARTNERS LTD.          |  | JAPAN                        
|MITSUI & CO., PRINCIPAL INVESTMENTS LTD.       |  | JAPAN                        
|MITSUI & CO. PROJECT CORP.                     |  | JAPAN                        
|MITSUI BUSSAN AEROSPACE CO., LTD.              |  | JAPAN                        
|MITSUI BUSSAN AGRO BUSINESS CO., LIMITED       |  | JAPAN                        
|MITSUI BUSSAN AUTOMOTIVE INC.                  |  | JAPAN                        
|MITSUI BUSSAN CONSTRUCTION MATERIALS CO., LTD. |  | JAPAN                        
|MITSUI BUSSAN ENERGY BUTSURYU                  |  | 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 HOLDINGS LTD.          |  | JAPAN                        
|MITSUI BUSSAN LOGISTICS MANAGEMENT CO., LTD.   |  | JAPAN                        
|MITSUI BUSSAN MARKETING CO., LTD.              |  | JAPAN                        
|MITSUI BUSSAN METALS SALES CO., LTD.           |  | JAPAN                        



3



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|                                            |  |                              
|------------------------------------------- |  | -----------------------------
|Registered Name                             |  | Jurisdiction of Incorporation
|MITSUI BUSSAN PLASTICS CO., LTD             |  | JAPAN                        
|MITSUI BUSSAN PLASTICS KANSAI CO., LTD.     |  | JAPAN                        
|MITSUI BUSSAN RAW MATERIALS DEVELOPMENT     |  | JAPAN                        
|MITSUI BUSSAN STEEL TRADE CO LTD            |  | JAPAN                        
|MITSUI BUSSAN TEXTILE                       |  | JAPAN                        
|MITSUI BUSSAN TRADE SERVICES 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                        
|MITSUI OIL EXPLORATION CO., LTD.            |  | JAPAN                        
|MITSUI VENTURES GLOBAL FUND                 |  | JAPAN                        
|MITSUI&CO. STAINLESS AND SPECIAL STEEL      |  | JAPAN                        
|MITSUIBUSSAN INSURANCE AND CONSULTING CO.   |  | JAPAN                        
|MITSUI-BUSSAN PLATE PROCESSING K.K          |  | JAPAN                        
|MITSUIBUSSAN SECURE DIRECTIONS, INC.        |  | JAPAN                        
|MITSUIBUSSAN WIRE SUPPLY CO., LTD           |  | JAPAN                        
|MITUSI BUSSAN SOLVENT & COATING.CO., LTD    |  | 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                        
|NETMILE INC.                                |  | JAPAN                        
|NEW MATERIAL SERVICE INC.                   |  | JAPAN                        
|NEXTCOM K.K.                                |  | JAPAN                        
|NIKKEN FINE CHEMICALS CO., LTD.             |  | JAPAN                        
|NIPPON TRADING CO., LTD.                    |  | JAPAN                        
|NITTO LOGISTICS CO., LTD.                   |  | JAPAN                        
|NOMIZUTEKKO CO., LTD.                       |  | JAPAN                        
|OBARAKOGYO                                  |  | JAPAN                        
|ORIENT MARINE CO., LTD.                     |  | JAPAN                        
|OVERSES PETROLEUM CORPORATION               |  | JAPAN                        
|PAITON POWER INVESTMENT CO., LTD.           |  | JAPAN                        
|PAUL STUART JAPAN                           |  | JAPAN                        
|QATAR LNG SERVICE AGENCY CO., LTD.          |  | JAPAN                        
|RETAIL SYSTEM SERVICE                       |  | JAPAN                        
|SATOH STEEL PIPE CO., LTD                   |  | JAPAN                        
|SEIKEI STEEL TUBE CORP.                     |  | JAPAN                        
|SHINSANKO CO., LTD.                         |  | JAPAN                        
|SINTSUDA CORPORATION                        |  | JAPAN                        
|STORAGE PLUS CORP.                          |  | JAPAN                        
|SUPERNET SOLUTIONS CORPORATION              |  | JAPAN                        
|TELEPARK CORP.                              |  | JAPAN                        
|TOHO BUSSAN KAISHA, LTD.                    |  | JAPAN                        
|TOKYO INTERNATIONAL AIR CARGO TERMINAL LTD. |  | JAPAN                        
|TOMBO CAPITAL CORPORATION                   |  | JAPAN                        
|TOSHIN SOKO KAISHA, LTD.                    |  | JAPAN                        



4



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|                                              |  |                              
|--------------------------------------------- |  | -----------------------------
|Registered Name                               |  | Jurisdiction of Incorporation
|TOYO OFFICEMATION INC.                        |  | JAPAN                        
|TOYO SHIP MACHINERY CO., LTD.                 |  | JAPAN                        
|TOYO WIRE LTD.                                |  | JAPAN                        
|TOYOMARINE                                    |  | JAPAN                        
|TRI-NET (JAPAN) INC.                          |  | JAPAN                        
|VENDOR SERVICE CO., LTD.                      |  | JAPAN                        
|WANDOO OIL DEVELOPMENT CO., LTD.              |  | JAPAN                        
|WORLD HI-VISION CHANNEL INC.                  |  | 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                      
|LEPTA SHIPPING CO., LTD.                      |  | LIBERIA                      
|HEXA MALAYSIA SDN.BHD                         |  | MALAYSIA                     
|INTERCONTINENTAL TERMINALS (M) SDN.           |  | MALAYSIA                     
|MITSUI & CO., TRANSPORTATION SYSTEMS ASIA     |  | MALAYSIA                     
|MITSUI POWER PD (M) SDN. BHD.                 |  | MALAYSIA                     
|TEJANA TRADING & MANAGEMENT SERVICES          |  | MALAYSIA                     
|HINO MOTORS SALES MEXICO, S.A. DE C.V.        |  | MEXICO                       
|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                  
|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                  
|MITSUI & CO. (E&P) B.V.                       |  | NETHERLANDS                  
|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                  
|PAITON POWER FINANCING B.V.                   |  | NETHERLANDS                  
|PLALLOY MTD BV                                |  | NETHERLANDS                  
|MITSUI & CO., (NZ) LTD., AUCKLAND             |  | NEW ZEALAND                  
|MITSUI E&P NEW ZEALAND LIMITED                |  | NEW ZEALAND                  
|MITSUI & CO. NORWAY AS.                       |  | NORWAY                       
|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       
|INTERNATIONAL LEASING CO.                     |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (CHINA) LTD.                     |  | PEOPLES REP. OF CHINA       



5



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|                                                  |  |                              
|------------------------------------------------- |  | -----------------------------
|Registered Name                                   |  | Jurisdiction of Incorporation
|MITSUI & CO. (DALIAN) LTD.                        |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (QINGDAO) LTD.                       |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (SHENZHEN) TRADING LTD.              |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (TIANJIN) LTD.                       |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (CHINA) TRADING LTD.                 |  | PEOPLES REP. OF CHINA       
|MITSUI & CO., (GUANGZHOU) LTD.                    |  | PEOPLES REP. OF CHINA       
|MITSUI & CO. (SHANGHAI) LTD.                      |  | PEOPLES REP. OF CHINA       
|MITSUI E-FILM (SUZHOU) MFG.CO., LTD.              |  | PEOPLES REP. OF CHINA       
|MITSUI PLASTICS TRADING (SHANGHAI) CO., LTD       |  | PEOPLES REP. OF CHINA       
|MITSUI&CO. (GUANGDONG) 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                      
|BUSSAN AUTOMOTIVE SINGAPORE PTE. LTD.             |  | SINGAPORE                    
|GARLAND SHIPPING PTE. LTD.                        |  | SINGAPORE                    
|INSURANCE CO. OF TRINET ASIA PTE., LTD.           |  | SINGAPORE                    
|MITSUI & CO. (ASIA PACIFIC) PTE LTD.              |  | SINGAPORE                    
|MITSUI & CO. FINANCIAL SERVICES (ASIA) 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                 
|MITSUI & CO. (TAIWAN) LTD.                        |  | TAIWAN                       
|BAF (THAILAND) CO., LTD.                          |  | THAILAND                     
|BANGKOK COIL CENTER CO., LTD.                     |  | THAILAND                     
|LEXUS SUKHUMVIT CO., LTD.                         |  | THAILAND                     
|MITCOM 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.                     
|BIOPRODUCTS INC.                                  |  | U. S. A.                     
|BUSSAN NEWPORT INC.                               |  | U. S. A.                     
|CHANNEL TERMINAL COMPANY LLC                      |  | U. S.
A.                     



6



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|                                                     |  |                              
|---------------------------------------------------- |  | -----------------------------
|Registered Name                                      |  | Jurisdiction of Incorporation
|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.                     
|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.                     
|MEPUS HOLDINGS CORPORATION                           |  | U. S. A.                     
|MIT WIND POWER INC.                                  |  | U. S. A.                     
|MIT-DDM LTD.                                         |  | U. S. A.                     
|MITENERGY UPSTREAM LLC                               |  | 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. 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, 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.                     
|MITSUI COMTEK CORP.                                  |  | U. S. A.                     
|MITSUI E&P (USA) LLC                                 |  | 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. ALTERNATIVEINVESTMENTCORPORATION          |  | U. S. A.                     
|MIYABI ENGINE LEASING                                |  | U. S. A.                     
|MSB COPPER CORP.                                     |  | U. S. A.                     
|NOVUS INTERNATIONAL INC.                             |  | U. S. A.                     
|NST, INC.                                            |  | 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.                        |  | U. S. A.                     
|ROAD MACHINERY, LLC                                  |  | U. S. A.                     
|SUNWIZE TECHNOLOGIES, INC.                           |  | U. S. A.                     
|TOMBO AVIATION INC.                                  |  | U. S. A.                     
|TRI-NET LOGISTICS MANAGEMENT, INC.                   |  | U. S. A.                     



7



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|                                               |  |                              
|---------------------------------------------- |  | -----------------------------
|Registered Name                                |  | Jurisdiction of Incorporation
|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               
|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               
|MIT LAFFAN REFINERY LIMITED                    |  | UNITED KINGDOM               
|MITSUI & CO. EUROPE PLC                        |  | UNITED KINGDOM               
|MITSUI & CO. UK PLC                            |  | UNITED KINGDOM               
|MITSUI BUSSAN COMMODITIES 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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