**Exhibit 8.1**

**Australia**

Sims Aluminium Pty Limited 

Simsmetal Properties QLD Pty Limited 

SimsE-Recycling Pty Limited (90% direct interest) 

Sims Group Australia Holdings Limited 

Sims Group Holdings 1 Pty Ltd 

Sims Group Holdings 2 Pty Ltd 

Sims Industrial Pty Limited 

SimsmetalProperties NSW Pty Limited 

Sims Group Holdings 3 Pty Limited 

Simsmetal Holdings Pty Limited 

Simsmetal Services Pty Limited 

Universal Inspection and Testing Company Pty Limited 

Electronic Product Stewardship Australasia Pty Limited 

LMS Energy Pty Ltd (formerly: LMSgeneration Pty Ltd; 50% joint venture interest) 

Simstar Alloys Pty Ltd (50% joint venture interest) 

**Austria**

Sims Recycling SolutionsHolding Austria GmbH 

Sims Recycling Solutions Anteilsverwaltung Austria GmbH 

Sims metrade GmbH 

**Belgium**

Sims Recycling Solutions NV 

**Canada**

Sims Group Canada Holdings Limited 

Sims GroupRecycling Solutions Canada Ltd 

Richmond Steel Recycling Limited (50% joint venture interest) 

**Croatia**

ErgoTrade d.o.o. 

**Czech Republic**

Sims Lifecycle Servicess.r.o. 

**Dubai**

Sims RecyclingSolutions FZE 

**France**

SimsRecycling Solutions SARL 

**Germany**

Sims Group German Holdings GmbH 

Sims M+R GmbH 

Sims Lifecycle Services GmbH 

**Hong Kong**

Sims Metal Management Asia Limited 

Sims Metal Management China Holdings Limited 

Sims Metal Management Dragon Holdings Limited

**Hungary**

Sims LifecycleServices Kft. 

**India**

Trishyiraya Recycling India Private Limited 

Sims Recycling Solutions India Private Limited (formerly: TIC Group India Private Limited) 

**Mauritius**

Sims Group Mauritius Limited 

**The Netherlands**

Mirec BV 

Sims Recycling Solutions Coöperatief B.A. 

Sims Lifecycle Services BV 

**New Zealand**

Simsmetal Industries Limited 

Sims E-Recycling (NZ) Limited (90% indirect interest) 

Sims Pacific Metals Limited (50% joint venture interest) 

**Papua New Guinea**

PNG Recycling Limited 

Gaukara CompanyNo. 2 Limited 

**Poland**

Sims Recycling Solutions Sp z.p.o. (formerly: Device Polska Sp. z.o.o.) 

**Republic of South Africa**

Sims Recycling Solutions Africa Pty Ltd 

**Singapore**

Sims Recycling Solutions Pte.Ltd. 

**Sweden**

Sims RecyclingSolutions AB 

**United Kingdom**

All Metal Recovery Limited 

All Metal Recovery Cradley Heath Limited 

ER Coley (Steel) Limited 

ER Coley (Cast)Limited 

Evans & Mondon Limited 

Life Cycle Services Limited 

Recommit Limited 

Sims Cymru Limited 

Sims Group UK HoldingsLimited 

Sims Group UK Intermediate Holdings Limited 

Sims Group UK Limited 

Sims Group UK Pension Trustees Limited 

Sims Recycling Solutions UK Holdings Limited 

United Castings Limited 

C Herring &Son Limited 

Sims Recycling Solutions UK Limited 

Sims Recycling Solutions UK Group Limited 

Cooper Metal Recycling Limited 

Dunn Brothers (1995) Limited 

Brook StreetMetal Co. Limited 

Deane Wood Export Limited 

S3 Interactive Limited 

Sims FE Mottram Limited 

**United States**

Arizona

Metal Management Arizona, L.L.C. 

Delaware 

Sims Metal Management USA GP

Sims Group USA Holdings Corporation 

Sims Group USA Corporation 

Simsmetal East LLC

Simsmetal West LLC 

Sims GroupGlobal Trade Corporation 

Dover Barge Company 

Schiabo Larovo Corporation 

Sims Municipal Recycling of New York LLC 

Metal Management, Inc. 

Metal Dynamics DetroitLLC 

SMM Gulf Coast LLC (formerly: TH Properties LLC ) 

Metal Management Aerospace, Inc. 

SMM South Corporation (formerly: Metal Management Alabama, Inc.)

SMM New England Corporation 

Delaware (continued) 

Metal Management Pittsburgh, Inc. 

SMM-North America Trade Corporation 

Naporano Iron & Metal, Inc. 

New YorkRecycling Ventures, Inc. 

SMM Southeast LLC 

Reserve Iron & Metal Limited Partnership 

Port Albany Ventures LLC 

Metal Management Nashville, LLC (50% joint venture interest) 

SA Recycling LLC (50% joint venture interest) 

Rondout Iron & Metal Company, LLC (50%joint venture interest) 

Illinois 

Sims Recycling Solutions Holdings Inc. 

Sims Recycling Solutions Inc. 

CIM Trucking, Inc. 

Metal Management Indiana,Inc. 

Metal Management Midwest, Inc. 

New Jersey 

Metal Management Northeast,Inc. 

Ohio 

Metal ManagementOhio, Inc. 

Tennessee 

MetalManagement Memphis, L.L.C. 

Texas 

Proler Southwest Corporation (formerly: Proler Southwest LP)