----

**Exhibit      8**

**List      of Subsidiaries**

| Active                Subsidiaries                                                                                                                                                                                                                                                                                   |                     |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|
| Subs                Name                                                                                                                                                                                                                                                                                             | Country                  |
| Tadipol-ECI                Sp.z.o.o                                                                                                                                                                                                                                                                                  | Poland                   |
| Alvarion                SARL                                                                                                                                                                                                                                                                                         | France                   |
| Alvarion                De Mexico SA                                                                                                                                                                                                                                                                                 | Mexico                   |
| Alvarion                Inc                                                                                                                                                                                                                                                                                          | USA                      |
| Alvarion                UK Ltd.                                                                                                                                                                                                                                                                                      | UK                       |
| Alvarion                Srl                                                                                                                                                                                                                                                                                          | Romania                  |
| Alvarion                Asia Pacific Ltd.                                                                                                                                                                                                                                                                            | Hong                Kong |
| Alvarion                Do Brasil LTDA                                                                                                                                                                                                                                                                               | Brasil                   |
| Alvarion                Japan KK                                                                                                                                                                                                                                                                                     | Japan                    |
| Alvarion                Telsiz Sistemleri A.S.                                                                                                                                                                                                                                                                       | Turkey                   |
| Alvarion                Israel (2003) Ltd.                                                                                                                                                                                                                                                                           | Israel                   |
| Alvarion                Mobile Inc.                                                                                                                                                                                                                                                                                  | USA                      |
| Interwave                Communications Inc.                                                                                                                                                                                                                                                                         | USA                      |
| Interwave                Communications Ireland Limited                                                                                                                                                                                                                                                              | Ireland                  |
| Interwave                Communications International SA                                                                                                                                                                                                                                                             | France                   |
| Interwave                Communications (Shenzen) Co., Ltd~~.~~.                                                                                                                                                                                                                                                     | China                    |
| Advance                Communication Inc.                                                                                                                                                                                                                                                                            | USA                      |
| Microcellular                San Diego                                                                                                                                                                                                                                                                               | USA                      |
| Wireless                Inc.                                                                                                                                                                                                                                                                                         | USA                      |
| Interwave                Communications                                                                                                                                                                                                                                                                              | Holland                  |
| Alvarion                Spain SL                                                                                                                                                                                                                                                                                     | Spain                    |
| Alvarion                Philippines                                                                                                                                                                                                                                                                                  | Philippines              |
| Kermadec                Telecom B.V.                                                                                                                                                                                                                                                                                 | Holland                  |
| Alvarion                GmbH                                                                                                                                                                                                                                                                                         | Germany                  |
| Alvarion                Uruguay SA                                                                                                                                                                                                                                                                                   | Uruguay                  |
| Alvarion                Singapore PTE LTD                                                                                                                                                                                                                                                                            | Singapore                |
|  *Alvarion                SARL is a wholly-owned subsidiary of Alvarion                UK                LTD.**                Alvarion Telsiz Sistemleri Ticaret A. S. and Alvarion - Tadipol -                ECI                Sp.zoo are wholly owned subsidiaries of Kermadec Telecom                B.V. |                     |