Exhibit 8.1 - Significant subsidiaries

Name of company	Country of incorporation	Principal activities	Percent owned
Drilling unit owning companies
Seadrill Deepwater Rigs Ltd	Bermuda	Owner of West Phoenix and West Eminence		100
Seadrill Deepwater Units Ltd	Bermuda	Owner of West Navigator		100
Seadrill Deepwater Drillship Ltd	Cayman Islands	Owner of West Capella		100
Subsea Drilling (IV) Ltd	Cyprus	Owner of West Aquarius		100
Seadrill Orion Limited	Bermuda	Owner of West Orion		100
Seadrill Capricorn Limited	Bermuda	Owner of West Capricorn		100
Seadrill Hungary Kft	Hungary	Owner of West Sirius		100
West Triton Limited	Bermuda	Owner of West Triton		100
Seadrill Larissa Ltd	Cyprus	Owner of West Larissa		100
Seadrill Norge AS	Norway	Owner of West Alpha, West Epsilon and  West Venture		100
Seadrill Janus Ltd	Cyprus	Owner of West Janus		100
Seadrill Jack-Ups Ltd	Bermuda	Owner of West Callisto, West Juno and West Leda		100
Seadrill Ariel Ltd	Liberia	Owner of West Ariel		100
Seadrill Tender Rig Ltd	Bermuda	Holding company and owner of West Alliance, West Berani, West Jaya, West Menang, West Pelaut, T-4, T-7, T-8, T-11 and T-12		100
Seadrill Tender Rigs Pte Ltd	Singapore	Owner of West Setia		100
Seadrill Gemini Ltd	Bermuda	Owner of West Gemini		100
Seawell Limited	Bermuda	Holding company of Seawell Group		73.8
Rig Finance II Ltd *	Bermuda	Owner of West Prospero		0	*
SFL Polaris Ltd *	Bermuda	Owner of West Polaris		0	*
SFL Deepwater Ltd *	Bermuda	Owner of West Taurus and West Hercules		0	*
Contracting and management companies
Seadrill Offshore AS	Norway	Drilling services contractor		100
Seadrill Management AS	Norway	Management company		100
Seadrill Americas Inc	USA	Drilling services contractor and technical services company		100
Seadrill Servicos de Petroleo Ltda	Brazil	Drilling services contractor		100
Seadrill Asia Ltd	Hong Kong	Drilling services contractor, holding company		100
Seadrill Offshore Singapore Ltd	Singapore	Management company		100
Seadrill Deepwater Crewing Ltd	Bermuda	Crewing company		100
Seadrill Management (S) Pte Ltd	Singapore	Management company		100
Seadrill Management Services Ltd	British Virgin Islands	Management company		100