Exhibit 8.1

Company Subsidiaries

Novogen Limited is a company limited by shares and is incorporated and domiciled in Australia. Novogen Limited has prepared a consolidated financial report incorporating the entities that it controlled during the financial year ended June 30, 2006, which included the following:

Name of Entity	Country of Incorporation	Ownership %
Novogen Laboratories Pty Ltd	Australia		100
Novogen Research Pty Ltd	Australia		100
Central Coast Properties Pty Ltd	Australia		100
Phytosearch Pty Ltd	Australia		100
Phytogen Pty Ltd	Australia		100
Glycotex Pty Ltd	Australia		100
Norvogen Pty Ltd	Australia		100
Novogen Inc	USA		100
Glycotex Inc	USA		84.3
Novogen Limited(U.K.)	U.K.		100
Promensil Limited	U.K.		100
Novogen BV	Netherlands		100
Novogen New Zealand Limited	New Zealand		100
Novogen Canada Limited	Canada		100
Marshall Edwards, Inc.	USA		86.9
Marshall Edwards Pty Limited*	Australia		86.9

* Owned indirectly through Marshall Edwards, Inc.

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