Exhibit 8.1

List of Subsidiaries of Registrant

Below is a list of major subsidiaries directly or indirectly owned by CNH as of December 31, 2007.

Company Name	Country	Percentage
Austoft Industries Ltd.	Australia	100
Banco CNH Capital S.A.	Brazil	100
BLI Group, Inc.	USA	100
Blue Leaf I.P., Inc.	USA	100
Case Brazil Holdings, Inc.	USA	100
Case Canada Receivables, Inc.	Canada (Alberta)	100
Case Construction Equipment, Inc.	USA	100
Case Construction Machinery (Shanghai) Co., Ltd.	China	100
Case Credit Australia Investments Pty Ltd	Australia	100
Case Credit Holdings Limited	USA	100
Case Credit Wholesale Pty. Ltd	Australia	100
Case Equipment Holdings Limited	USA	100
Case Equipment International Corporation	USA	100
Case Europe S.a.r.l.	France	100
Case Harvesting Systems GmbH	Germany	100
Case IH Agricultural Equipment, Inc.	USA	100
Case IH Machinery Trading (Shanghai) Co. Ltd.	China	100
Case India Limited	USA	100
Case International Marketing, Inc.	USA	100
Case LBX Holdings, Inc.	USA	100
Case Mexico S.A. de C.V.	Mexico	100
Case New Holland Inc.	USA	100
Case United Kingdom Limited	United Kingdom	100
CNH America LLC	USA	100
CNH Argentina S.A.	Argentina	100
CNH Asian Holding Limited N.V.	Belgium	100
CNH Australia Pty Limited	Australia	100
CNH Baumaschinen GmbH	Germany	100
CNH Belgium N.V.	Belgium	100
CNH Canada, Ltd.	Canada (Ontario)	100
CNH Capital America LLC	USA	100
CNH Capital Australia Pty Limited	Australia	100
CNH Capital Automotive Receivables LLC	USA	100
CNH Capital Benelux	Belgium	100

Company Name	Country	Percentage
CNH Capital Canada Insurance Agency Ltd.	Canada (Alberta)	100
CNH Capital Canada Ltd.	Canada (Alberta)	100
CNH Capital Europe Ltd.	United Kingdom	100
CNH Capital (Europe) Plc	Ireland	100
CNH Capital Insurance Agency Inc.	USA	100
CNH Capital LLC	USA	100
CNH Capital Plc	Ireland	100
CNH Capital RACES LLC	USA	100
CNH Capital Receivables LLC	USA	100
CNH Capital Rent GmbH	Germany	100
CNH Capital U.K. Ltd.	United Kingdom	100
CNH Comercial, S.A. de C.V.	Mexico	100
CNH Componentes, S.A. de C.V.	Mexico	100
CNH Danmark A/S	Denmark	100
CNH Deutschland GmbH	Germany	100
CNH Engine Corporation	USA	100
CNH Europe Holding S.A.	Luxembourg	100
CNH Financial Services A/S	Denmark	100
CNH Financial Services GmbH	Germany	100
CNH Financial Services S.A.S.	France	100
CNH Services S.r.l	Italy	100
CNH France S.A.	France	100
CNH Industrial S.A. de C.V.	Mexico	100
CNH International S.A.	Switzerland	100
CNH Italia S.p.A.	Italy	100
CNH Latin America Ltda.	Brazil	100
CNH Maquinaria Spain, S.A.	Spain	100
CNH Osterreich GmbH	Austria	100
CNH Polska Sp. z o.o.	Poland	100
CNH Portugal Comercio de Tractores e Maquinas Agricolas, Ltda.	Portugal	100
CNH Receivables LLC	USA	100
CNH Servicios Corporativos S.A. de C.V.	Mexico	100
CNH Trade N.V.	Netherlands	100
CNH U.K. Limited	United Kingdom	100
CNH Wholesale Receivables LLC	USA	100
Farmers New Holland, Inc.	USA	100

Company Name	Country	Percentage
Fermec North America, Inc.	USA	100
Fiatallis North America LLC	USA	100
Flexi-Coil (U.K.) Limited	United Kingdom	100
Harbin New Holland Tractors Co., Ltd.	China	100
HFI Holdings, Inc.	USA	100
International Harvester Company	USA	100
J.I. Case Company Limited	United Kingdom	100
Mass-Conn Equipment, Inc.	USA	100
MBA AG	Switzerland	100
New Holland Agricultural Equipment S.p.A.	Italy	100
New Holland Australia Pty Ltd	Australia	100
New Holland Construction Equipment S.p.A.	Italy	100
New Holland Credit Australia Pty Limited	Australia	100
New Holland Credit Company, LLC	USA	100
New Holland Excavator Holdings LLC	USA	100
New Holland Holding Limited	United Kingdom	100
New Holland Holdings Argentina S.A.	Argentina	100
New Holland Ltd.	United Kingdom	100
New Holland Tractor Ltd. N.V.	Belgium/U.K.	100
New Holland Tractors (India) Private Limited	India	100
O&K Hilfe GmbH	Germany	100
One Earth Receivables Limited	Ireland	100
Pryor Foundry, Inc.	USA	100
Receivables Credit II Corporation	Canada (Alberta)	100
Southside New Holland Tractor & Equipment, Inc.	USA	100
Tri-County New Holland, Inc.	USA	100
Jackson New Holland, Inc.	USA	94
Mid State New Holland, Inc.	USA	88
Sunrise Tractor & Equipment Inc.	USA	79
New Holland Kobelco Construction Machinery S.p.A.	Italy	75
Northside New Holland, Inc.	USA	70
Ridgeview New Holland, Inc.	USA	68
Kobelco Construction Machinery America LLC	USA	65
Medicine Hat New Holland, Ltd.	Canada	63

Company Name	Country	Percentage
Shanghai New Holland Agricultural Machinery Corporation Limited	China	60
UzCaseMash LLC	Uzbekistan	60
UzCaseagroleasing LLC	Uzbekistan	51
UzCaseService LLC	Uzbekistan	51
UzCaseTractor LLC	Uzbekistan	51
Case Special Excavators N.V.	Belgium	50
CNH Capital Europe S.a.S.	France	50
Consolidated Diesel Company	USA	50
Employers’ Health Initiatives, LLC	USA	50
L&T-Case Equipment Private Limited	India	50
LBX Company LLC	USA	50
CNH de Mexico, S.A. de C.V.	Mexico	50
New Holland HFT Japan, Inc.	Japan	50
CNH Servicios Comerciales, S.A. de C.V.	Mexico	49
New Holland Finance Ltd.	United Kingdom	49
Al-Ghazi Tractors Ltd.	Pakistan	43
Rathell Farm Equipment Company, Inc.	USA	42
Megavolt, L.P., L.L.L.P.	USA	40
Nido Industria Vallesina	Italy	39
New Holland Trakmak Traktor ve Ziraat Makineleri A.S.	Turkey	38
RosCaseMash	Russia	38
Turk Traktor ve Ziraat Makineleri A.S.	Turkey	38
European Engine Alliance EEIG	United Kingdom	33
European Engine Alliance S.c.r.l.	Italy	33
Fiat Gra. De EEIG	United Kingdom	23
Kobelco Construction Machinery Co., Ltd.	Japan	20
Nuova Didactica S.c.a.r.l.	Italy	12
Consorzio per lo Sviluppo delle Aziende Fornitrici	Italy	11
Polagris S.A.	Lithuania	11
Brahma Steyr Tractors Limited	India	10
Corporation for the Romanian Agricultural Project Srl	Romania	10
Fiat Information & Communication Services societa consortile per azion	Italy	10
Fiat-Revisione Interna e Ispettorato Scrl	Italy	10