EXHIBIT 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

The following is a list of Teekay Offshore Partners L.P.’s significant subsidiaries as at December 31, 2009:

		Proportion of
	State or	Ownership
Name of Significant Subsidiary	Jurisdiction of Incorporation	Interest
TEEKAY AUSTRALIA OFFSHORE HOLDINGS PTY LTD.	AUSTRALIA		100.00	%
NAVION BERGEN L.L.C.	MARSHALL ISLANDS		100.00	%
VARG L.L.C.	MARSHALL ISLANDS		100.00	%
NAVION GOTHENBURG L.L.C.	MARSHALL ISLANDS		50.00	%
NAVION OFFSHORE LOADING AS	NORWAY		50.99	%
NORSK TEEKAY AS	NORWAY		50.99	%
NORSK TEEKAY HOLDINGS LTD.	MARSHALL ISLANDS		50.99	%
TEEKAY EUROPEAN HOLDINGS S.A.R.L.	LUXEMBOURG		50.99	%
TEEKAY NAVION OFFSHORE LOADING PTE. LTD.	SINGAPORE		50.99	%
TEEKAY NETHERLANDS EUROPEAN HOLDINGS BV	NETHERLANDS		50.99	%
TEEKAY NORDIC HOLDINGS INC.	MARSHALL ISLANDS		50.99	%
TEEKAY NORWAY AS	NORWAY		50.99	%
TEEKAY OFFSHORE OPERATING L.P.	MARSHALL ISLANDS		50.99	%
UGLAND NORDIC SHIPPING AS	NORWAY		50.99	%