Exhibit 8.1

                        [KIRKLAND & ELLIS LLP LETTERHEAD]

                                January 20, 2004

Dura Operating Corp.
and the Guarantors set forth below
4508 IDS Center
Minneapolis, MN, 55402

            Re: Registration Statement on Form S-4 (Registration No. 333-______)

Ladies and Gentlemen:

         We are issuing this opinion letter in our capacity as special legal
counsel to Dura Operating Corp., a Delaware corporation (the "Issuer"), and Dura
Automotive Systems, Inc., a Delaware corporation ("Parent"), Adwest Electronics,
Inc., a Delaware corporation ("Adwest"), Atwood Automotive Inc., a Michigan
corporation ("Atwood Automotive"), Atwood Mobile Products, Inc., an Illinois
corporation ("Atwood Mobile"), Creation Group, Inc., an Indiana corporation
("Creation Group"), Creation Group Holdings, Inc., an Indiana corporation
("Creation Group Holdings"), Dura Automotive Systems Cable Operations, Inc., a
Delaware corporation ("Dura Cable"), Dura Automotive Systems of Indiana, Inc.,
an Indiana corporation ("Dura Indiana"), Dura G.P., a Delaware general
partnership ("Dura GP"), Mark I Molded Plastics of Tennessee, Inc., a Tennessee
corporation ("Mark I"), and Universal Tool & Stamping Company Inc., an Indiana
corporation ("Universal Tool"). Parent, Adwest, Atwood Automotive, Atwood
Mobile, Creation Group, Creation Group Holdings, Dura Cable, Dura Indiana, Dura
GP, Mark I and Universal Tool are collectively referred to in this opinion
letter as the "Guarantors" and, together with the Issuer, as the "Registrants."

         This opinion letter is being delivered in connection with the proposed
registration by the Issuer of $50,000,000 in aggregate principal amount of the
Issuer's 8 5/8% Senior Notes due 2012, Series B (the "Exchange Notes") pursuant
to a Registration Statement on Form S-4 (Registration No. 333- ) originally
filed with the Securities and Exchange Commission (the "Commission") on January
20, 2004, under the Securities Act of 1933, as amended (the "Act") (such
Registration Statement, as amended or supplemented, is hereinafter referred to
as the "Registration Statement").

         You have requested our opinion as to certain United States federal
income tax consequences of participating in the exchange offer for Exchange
Notes described in the Registration Statement. Our opinion, under the law in
effect on the date hereof, is set forth in the statements made in the
Registration Statement under the caption "Certain U.S. federal tax consequences
- U.S. Holders - The exchange offer."



         The opinion set forth therein is based on the applicable provisions of
the Internal Revenue Code of 1986, as amended; the Treasury Regulations
promulgated or proposed thereunder; current positions of the Internal Revenue
Service (the "IRS") contained in published revenue rulings, revenue procedures
and announcements; existing judicial decisions; and other applicable
authorities, all of which are subject to change, possibly with retroactive
effect.

         Unlike a ruling from the IRS, opinions of counsel are not binding on
the IRS. Hence, no assurance can be given that the opinion stated in the
Registration Statement will not be successfully challenged by the IRS or
rejected by a court. We express no opinion concerning any Federal income tax
matter other than those discussed in the Registration Statement under the
caption "Certain U.S. federal tax consequences - U.S. Holders - The exchange
offer."

         We hereby consent to the filing of this opinion with the commission as
Exhibit 8.1 to the Registration Statement. We also consent to the reference to
our firm under the heading "Legal Matters" in the Registration Statement. In
giving this consent, we do not thereby admit that we are in the category of
persons whose consent is required under Section 7 of the Act or the rules and
regulations of the Commission.

                                                         Sincerely,

                                                        /s/ Kirkland & Ellis

                                                         Kirkland & Ellis

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