EXHIBIT 8. 1

List of Significant Subsidiaries

	Head office		Percentage
Name of company	location	Function	owned
SAE Magnetics (H.K.) Ltd.	Hong Kong	Production of electronic materials and components		100.0	%
TDK Hong Kong Co., Ltd.	Hong Kong	Production of electronic materials and components		100.0	%
TDK Taiwan Corporation	Taipei, Taiwan	Production of electronic materials and components		95.4	%
TDK Xiamen Co., Ltd.	Xiamen, China	Production of electronic materials and components		100.0	%
TDK Fujitsu Philippines      Corporation	Laguna, Philippines	Production of electronic materials and components		65.8	%
Headway Technologies, Inc.	California, U.S.A.	Production of electronic materials and components		100.0	%
Allied Focus Industry Ltd.	Hong Kong	Production of electronic materials and components		100.0	%
TDK Dalian Corporation	Dalian, China	Production of electronic materials and components		100.0	%
TDK Corporation of America	Illinois, U.S.A.	Sale of electronic materials and components		100.0	%
TDK Electronics Europe GmbH	Düsseldorf, Germany	Sale of electronic materials and components		100.0	%
TDK Singapore (Pte) Ltd.	Singapore	Sale of electronic materials and components, and      recording media		100.0	%
TDK Marketing Europe GmbH	Ratingen, Germany	Sale of recording media		100.0	%
TDK Electronics Corporation	New York, U.S.A.	Sale of recording media		100.0	%
TDK (Thailand) Co., Ltd.	Bangkok, Thailand	Production of recording media, and electronic      materials and components		100.0	%
TDK U.S.A. Corporation	New York, U.S.A.	Others		100.0	%
TDK Europe S.A.	Luxembourg	Others		100.0	%
Lambda Holdings Inc.	California, U.S.A.	Others		100.0	%
Lambda Far East Ltd.	Devon, United Kingdom	Others		100.0	%
TDK-MCC Corporation	Akita, Japan	Production of electronic materials and components		100.0	%
Densei-Lambda K.K.	Tokyo, Japan	Production of electronic materials and components		58.9	%
TDK Shonai Corporation	Yamagata, Japan	Production of electronic materials and components		100.0	%
TDK Ugo Corporation	Akita, Japan	Production of electronic materials and components		100.0	%
Media Technology Corporation	Yamanashi, Japan	Production of recording media		70.0	%
TDK Marketing Corporation	Tokyo, Japan	Sale of recording media		100.0	%
TDK Core Co., Ltd.	Tokyo, Japan	Others		100.0	%
TDK Service Corporation	Tokyo, Japan	Others		100.0	%