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|   | Exhibit 8.1 |
|--------|-------------|

| Significant Active Subsidiaries                          |            |   |   |
|----------------------------------------------------------|-----------------|--------|--------|
| Subs Name                                                | Country         |   |   |
| India 4Motion Broadband Wireless Network Private Limited | India           |   |   |
| Tadipol-ECI Sp.z.o.o                                     | Poland          |   |   |
| Alvarion SARL                                            | France          |   |   |
| Alvarion De Mexico SA                                    | Mexico          |   |   |
| Alvarion Inc                                             | USA             |   |   |
| Alvarion Srl                                             | Romania         |   |   |
| Alvarion Asia Pacific Ltd.                               | Hong Kong       |   |   |
| Alvarion do Brazil Telecomunicacoes Ltda.                | Brasil          |   |   |
| Alvarion Japan KK                                        | Japan           |   |   |
| Alvarion Telsiz Sistemleri Ticaret A.S.                  | Turkey          |   |   |
| Alvarion Israel (2003) Ltd.                              | Israel          |   |   |
| Alvarion Mobile Inc. *                                   | USA             |   |   |
| Interwave Communications Inc.                            | USA             |   |   |
| Alvarion Spain SL                                        | Spain           |   |   |
| Alvarion Philippines***                                  | Philippines     |   |   |
| Alvarion Uruguay SA                                      | Uruguay         |   |   |
| Alvarion Singapore PTE LTD                               | Singapore       |   |   |
| Alvarion South Africa (Pty) Ltd                     | South Africa    |   |   |
|  Alvarion Ltd., Taiwan Branch Preparatory Office**  | Taiwan          |   |   |
| Alvarion del Ecuador S.A.                                | Ecuador         |   |   |
| Alvarion Chile LIMITADA                                  | Chile           |   |   |
| Alvarion S.A.                                            | Argentina       |   |   |
| Alvarion Costa Rica S.A                                  | Costa Rica      |   |   |
| Alvarion Italy SRL                             | Italy           |   |   |
| PT. Alvaritech Indonesia*                                | Indonesia       |   |   |
| Alvarion Canada LTDWavion Inc.*Wavion Ltd.****           | CanadaUSAIsrael |   |   |
| * Alvarion Mobile Inc. PT. Alvaritech Indonesia and Wavion Inc. are wholly-owned subsidiaries of Alvarion, Inc.** Alvarion Ltd., Taiwan Branch Preparatory Office is a wholly-owned branch of Alvarion Singapore PTE LTD.*** Alvarion Philippines is a wholly-owned subsidiary of Alvarion Mobile Inc.**** Wavion Ltd. is a wholly-owned subsidiary of Wavion Inc. |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

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