EXHIBIT 8.1

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
Arlington Wind LLC	Oregon, USA
Aspen 1 Limited	Scotland
Beaufort Energy Limited	Scotland
Birmingham Syn Fuel I, Inc.	Oregon, USA
Brentwood Gas Storage LLC	Oregon, USA
Bridger Coal Company	Wyoming, USA
Caledonian Communications Limited	Scotland
Caledonian Gas Limited	Scotland
Camjar plc	England
Canopy Botanicals, Inc.	Delaware, USA
Canopy Botanicals, SRL	Bolivia
Centralia Mining Company	Washington, USA
City Gate Gas Storage LLC	Delaware, USA
Cityscape Global Media Limited	England
Cityscape Internet Services Limited	England
Cityscape Limited	England
Clubcall Telephone Services Limited	England
Clubline Services Limited	England
Colorado Green Holdings, LLC	Delaware, USA
Colorado Wind Ventures, LLC	Delaware, USA
Columbia Gas Storage LLC	Delaware, USA
Copperteam Limited	England
Core Utility Solutions Limited1 2	England

¹ Holding shown represents 50% of the total issued share capital;

² Subsidiary undertaking by virtue of S258(2)(b), as well as by virtue of S258(2)(a), Companies Act 1985

List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
CRE Energy Limited	Northern Ireland
CS Holdings, Inc.	Oregon, USA
Delta Gas Storage LLC	Delaware, USA
Demon Internet Limited	England
Demon Limited	England
Dispatch Publishing Limited	England
Emerald Power Generation Limited	England
Energy West Mining Company	Utah, USA
EnergyWorks Holdings I	Grand Cayman
Enstor Louisiana LLC	Oregon, USA
Enstor Operating Company, LLC	Oregon, USA
Enstor, Inc.	Oregon, USA
Flying Cloud Power Partners LLC	Delaware, USA
GBSO Limited	Scotland
Genscot Limited	Scotland
Glenrock Coal Company	Wyoming, USA
Hazelwood Australia, Inc.	Oregon, USA
Hazelwood Ventures, Inc.	Oregon, USA
Heartland Wind LLC	Oregon, USA
Hillsborough Leasing Services, Inc.	New Jersey, USA
Holford Gas Storage	Scotland
Interwest Mining Company	Oregon, USA
Ivanhoe Wind Energy LLC	Oregon, USA
Katy Storage and Transportation, LP	Texas, USA
Klamath Energy LLC	Oregon, USA
Klamath Generation LLC	Oregon, USA
Klondike Wind Power LLC	Oregon, USA
Koala FSC, Ltd.	Bermuda
Lancastrian Holdings Limited	England
Leblon Sales Corporation	US Virgin Islands

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List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
Locomotive Software Developments Limited	England
Locomotive Software Group Limited	England
Manweb Contracting Services Limited	England
Manweb Energy Consultants Limited	England
Manweb Gas Limited	England
Manweb Generation (Winnington) Limited	England
Manweb Generation Holdings Limited	England
Manweb Holdings Limited	England
Manweb Limited	Scotland
Manweb Nominees Limited	England
Manweb Pensions Trustee Limited	England
Manweb Services Limited	England
Manweb Share Scheme Trustees Limited	England
Mawlaw 526 Limited	England
Megafone (UK) Limited	England
Moraine Wind II LLC	Oregon, USA
Moraine Wind LLC	Oregon, USA
Mountain View Power Partners III LLC	Delaware, USA
New Energy Holdings I, Inc.	Oregon, USA
New IndiaPower Company One	Mauritius
New IndiaPower Company Two	Mauritius
PACE Group, Inc.	Oregon, USA
Pacific Bakun Energy BV	Netherlands
Pacific Development (Property), Inc.	Oregon, USA
Pacific Harbor Capital, Inc.	Delaware, USA
Pacific Kinston Energy, Inc.	Oregon, USA
Pacific Klamath Energy, Inc.	Oregon, USA

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List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
Pacific Minerals, Inc.	Wyoming, USA
Pacific Wind Development LLC	Oregon, USA
PacifiCorp	Oregon, USA	Pacific Power; Utah Power
PacifiCorp Development Company	Oregon, USA
PacifiCorp Energy Canada Ltd.	Canada
PacifiCorp Energy Services, Inc.	Oregon, USA
PacifiCorp Energy Ventures, Inc.	Oregon, USA
PacifiCorp Environmental Remediation Company	Delaware, USA
PacifiCorp Financial Services, Inc.	Oregon, USA
PacifiCorp Future Generations, Inc.	Oregon, USA
PacifiCorp Generation International, BV	Netherlands
PacifiCorp Group Holdings Company	Delaware, USA
PacifiCorp Hazelwood Pty Ltd.	Victoria, Australia
PacifiCorp Holdings, Inc.	Delaware, USA
PacifiCorp International Group Holdings Company	Oregon, USA
PacifiCorp Investment Management Inc.	Oregon, USA
PacifiCorp Trans, Inc.	Oregon, USA
PacifiCorp UK Limited	England
PCC Holdings, Inc.	Oregon, USA
PFI International, Inc.	Guam
PHC Properties Corporation	Florida, USA
Phoenix Wind Power LLC	Oregon, USA
PNF Holdings, Inc.	Washington, USA
PPM Alta Mesa LLC	Oregon, USA
PPM Colorado Wind Ventures Inc	Oregon, USA
PPM Energy, Inc.	Oregon, USA
Psychic Companions Limited	England
SaBRe Water Limited	Scotland
ScotPower Limited	Scotland

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List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
Scotsgrid Limited	Scotland
Scotspower Limited	Scotland
Scottish Power Finance (Jersey) Limited	Jersey
Scottish Power Trustees Limited	Scotland
Scottish Power UK Holdings Limited*	Scotland
Scottish Power UK plc	Scotland
Scottish Utility Services Limited	Scotland
ScottishPower Energy Management (Agency) Limited	Scotland
ScottishPower Energy Management Limited	Scotland
ScottishPower Energy Retail Limited	Scotland
ScottishPower Finance Limited	Scotland
ScottishPower Generation Limited	Scotland
ScottishPower Group Money Purchase Pension Scheme Limited	England
ScottishPower Inc.	Delaware, USA
ScottishPower Insurance Limited	Isle of Man
ScottishPower Investments Limited	Scotland
ScottishPower Leasing Limited	Scotland
ScottishPower NA 1 Limited*	Scotland
ScottishPower NA2 Limited*	Scotland
ScottishPower Overseas Holdings Limited*	Scotland
ScottishPower Securities Limited	Scotland
ScottishPower Share Scheme Trustees Limited	Scotland
ScottishPower Sharesave Trustees Limited	Scotland
ScottishPower Telecommunications Limited	Scotland
SMW Limited	Scotland
SP Dataserve Limited	Scotland

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List of Scottish Power plc subsidiary undertakings at 31 March 2004

for the purpose of the 20-F filing

Undertakings marked * are direct holdings of Scottish Power plc.

Name	Jurisdiction of incorporation	Names under which carry on business
SP Distribution Limited	Scotland
SP Finance	England
SP Finance 2 Limited	Scotland
SP Finance 4 Limited	Scotland
SP Finance 5 Limited	Scotland
SP Gas Limited	Scotland
SP Manweb plc	England
SP Power Systems Limited	Scotland
SP Transmission Limited	Scotland
Spotlight Trading Limited	England
SPPT Limited	England
SSEB Limited	Scotland
Teledata (Holdings) Limited	Scotland
Teledata (Outsourcing) Limited	England
Teledata Scotland Limited	Scotland
Telephone Information Services plc	England
Telephone International Media Holdings Limited	England
Telephone International Media Limited	England
The CallCentre Service Limited	England
The Information Service Limited	England
The IP Systems Operation Limited	England
TIM Limited	England
Trimont Wind I LLC	Oregon, USA
Turnpike 1996 Limited	England
Turnpike Limited	England
VCI Acquisition Co.	Oregon, USA
Venus 5 Limited	Cayman Islands
Waha Storage & Transportation L.P.	Texas, USA
Watermark Games Limited	England
West Valley Leasing Company, LLC	Oregon, USA

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