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|   | Exhibit 8 |
|--------|-----------|

| 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 UK Ltd.                                                                                                                                                                                                                                                                                                                                                                                                                          | UK           |   |   |
| 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 International SA****                                                                                                                                                                                                                                                                                                                                                                                             | France       |   |   |
| Alvarion Spain SL                                                                                                                                                                                                                                                                                                                                                                                                                         | Spain        |   |   |
| Alvarion Philippines****                                                                                                                                                                                                                                                                                                                                                                                                                  | Philippines  |   |   |
| Kermadec Telecom B.V.                                                                                                                                                                                                                                                                                                                                                                                                                     | Holland      |   |   |
| 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        |   |   |
| Alvarion GmbH*                                                                                                                                                                                                                                                                                                                                                                                                                            | Germany      |   |   |
| PT. Alvaritech Indonesia**                                                                                                                                                                                                                                                                                                                                                                                                                | Indonesia    |   |   |
| Alvarion Canada LTD                                                                                                                                                                                                                                                                                                                                                                                                                       | Canada       |   |   |
|  *Alvarion SARL and Alvarion GmbH are wholly-owned subsidiaries of Alvarion UK LTD.** Alvarion Mobile Inc. and PT. Alvaritech Indonesia are wholly-owned subsidiaries of Alvarion, Inc.*** Alvarion Ltd., Taiwan Branch Preparatory Office is a wholly-owned branch of Alvarion Singapore PTE LTD.**** Interwave Communications International SA and Alvarion Philippines are wholly-owned subsidiaries of Alvarion Mobile Inc. |         |

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