Exhibit 8.1

Subsidiaries of Elan Corporation, plc

     As of December 31, 2010, Elan Corporation, plc had the following principal subsidiary undertakings:

		Group
		Share		Registered Office &
Company	Nature of Business	%		Country of Incorporation
Athena Neurosciences, Inc.	Holding company		100	800 Gateway Blvd.,
				South San Francisco,
				CA, USA
Crimagua Ltd.	Holding company		100	Treasury Building,
				Lower Grand Canal
				Street, Dublin 2, Ireland
Elan Holdings Ltd.	Holding company		100	Monksland, Athlone, Co.
				Westmeath, Ireland
Elan International Services Ltd.	Financial services company		100	Clarendon House,
				2 Church Street,
				Hamilton, Bermuda
Elan Pharma International Ltd.	R&D, manufacture, sale and		100	Monksland, Athlone, Co.
	distribution of pharmaceutical			Westmeath, Ireland
	products, management services and
	financial services
Elan Pharmaceuticals, Inc.	R&D and sale of pharmaceutical products		100	800 Gateway Blvd.,
				South San Francisco,
				CA, USA
Elan Science One Ltd.	Holding company		100	Monksland, Athlone, Co.
				Westmeath, Ireland
Keavy Finance Limited	Dormant		100	Treasury Building,
				Lower Grand Canal
				Street, Dublin 2, Ireland
Monksland Holdings BV	Holding company		100	Vinoly gebouw, Amsterdam
				Zuid-As, Claude Debussylaan
				24, 1082 MD, Amsterdam