**Exhibit 8.1**

**Australia**

Sims Aluminium Pty Limited 

Simsmetal Properties QLD Pty Limited 

Sims E-Recycling PtyLimited (90% direct interest) 

Sims Group Australia Holdings Limited 

Sims Group Holdings 1 Pty Ltd 

Sims Group Holdings 2 Pty Ltd 

Sims Industrial Pty Limited 

Simsmetal Properties NSW Pty Limited

Sims Group Holdings 3 Pty Limited 

Simsmetal Holdings PtyLimited 

Simsmetal Services Pty Limited 

Universal Inspectionand Testing Company Pty Limited 

Electronic Product Stewardship Australasia Pty Limited (90% indirect interest) 

LMS Energy Pty Ltd (50% joint venture interest) 

Simstar AlloysPty Ltd (50% joint venture interest) 

**Austria**

SimsRecycling Solutions Austria Holding GmbH 

Sims Recycling Solutions Austrian Intermediate Holdings GmbH (formerly: Sims Recycling Solutions 

Anteilsverwaltung Austria GmbH) 

Sims metrade GmbH 

**Belgium**

Sims Recycling Solutions NV 

**Canada**

Sims Group Canada Holdings Limited 

Sims Group Recycling Solutions Canada Ltd 

Richmond SteelRecycling Limited (50% joint venture interest) 

**Croatia**

ErgoTrade d.o.o. 

**Czech Republic**

Sims Lifecycle Services s.r.o. 

**Dubai**

Sims Recycling Solutions FZE 

**Germany**

Sims Group German Holdings GmbH 

Sims M+R GmbH 

Sims Lifecycle Services GmbH 

**Hong Kong**

Sims Metal Management Asia Limited 

Sims Metal Management ChinaHoldings Limited 

Sims Metal Management Dragon Holdings Limited 

**Hungary**

Sims Lifecycle Services Kft. 

**India**

Trishyiraya Recycling India Private Limited 

Sims RecyclingSolutions India Private Limited 

**Mauritius**

SimsGroup Mauritius Limited 

**The Netherlands**

Mirec BV

Sims Recycling Solutions Coöperatief B.A. 

SimsLifecycle Services BV 

**New Zealand**

SimsmetalIndustries Limited 

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

Sims Pacific Metals Limited (50% joint venture interest) 

**Papua New Guinea**

PNG Recycling Limited 

Gaukara Company No. 2 Limited 

**Poland**

Sims Recycling Solutions Sp z.p.o. 

**Republic of South Africa**

Sims Recycling Solutions Africa Pty Ltd 

**Singapore**

Sims Recycling Solutions Pte. Ltd. 

**Sweden**

Sims Recycling Solutions AB 

**United Kingdom**

All Metal Recovery Limited 

All Metal Recovery Cradley HeathLimited 

ER Coley (Steel) Limited 

ER Coley (Cast) Limited

Evans & Mondon Limited 

Life Cycle Services Limited

Recommit Limited 

Sims Cymru Limited 

Sims Group UK Holdings Limited 

Sims Group UK IntermediateHoldings Limited 

Sims Group UK Limited 

Sims Group UKPension Trustees Limited 

Sims Recycling Solutions UK Holdings Limited 

United Castings Limited 

C Herring & Son Limited 

Sims Recycling Solutions UK Limited 

Sims Recycling Solutions UKGroup Limited 

Cooper Metal Recycling Limited 

Dunn Brothers (1995) Limited 

Cheque Swap Limited (formerly:Brook Street Metal 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 Group Global Trade Corporation 

Dover Barge Company 

Schiabo Larovo Corporation 

Sims Municipal Recycling of New York LLC 

Metal Management, Inc.

Metal Dynamics Detroit LLC 

SMM Gulf Coast LLC 

Metal Management Aerospace, Inc. 

SMM South Corporation 

SMM New England Corporation 

Metal Management Pittsburgh, Inc.

SMM-North America Trade Corporation 

NaporanoIron & Metal, Inc. 

New York Recycling Ventures, Inc. 

SMM Southeast LLC 

Reserve Iron & Metal LimitedPartnership 

Port Albany Ventures LLC 

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 Management Ohio, Inc. 

Tennessee 

Metal Management Memphis, L.L.C. 

Texas 

Proler Southwest Corporation