EXHIBIT 8.1

LISTING OF SUBSIDIARIES

The following companies are subsidiaries of Teekay Tankers Ltd.

1	Ashkini Spirit L.L.C.
2	Erik Spirit L.L.C.
3	Everest Spirit Holding L.L.C.
4	Falster Spirit Holding L.L.C.
5	Ganges Spirit L.L.C.
6	Kanata Spirit Holding L.L.C.
7	Kareela Spirit Holding L.L.C.
8	Kyeema Spirit Holding L.L.C.
9	Matterhorn Spirit L.L.C.
10	Narmada Spirit L.L.C.
11	Nassau Spirit Holding L.L.C.
12	Sotra Spirit Holding L.L.C.