BHP Billiton Limited Subsidiaries

Exhibit 8.1

Entity            

Beswick Pty Ltd

BHP (USA) Investments Inc

BHP Adhill Inc

BHP Arizona Railroad Company

BHP Asia Pacific Nickel Pty Ltd

BHP Billiton (Trinidad) Holdings Ltd

BHP Billiton (Trinidad-2AB) Ltd

BHP Billiton (Trinidad-2C) Ltd

BHP Billiton (Trinidad-3A) Ltd

BHP Billiton Boliviana de Petroleo Inc

BHP Billiton Brasil Ltda

BHP Billiton Diamonds (Belgium) NV

BHP Billiton Diamonds Australia Pty Ltd

BHP Billiton Diamonds Inc

BHP Billiton Direct Reduced Iron Pty Ltd

BHP Billiton do Brasil Investimentos Ltda

BHP Billiton Employee Plan Pty Ltd

BHP Billiton Empreendimentos Minerais Ltda

BHP Billiton Executive Services Company Pty Ltd

BHP Billiton Finance (USA) Ltd

BHP Billiton Finance Ltd

BHP Billiton Group Operations Pty Ltd

BHP Billiton Group Resources Pty Ltd

BHP Billiton Innovation Pty Ltd

BHP Billiton Investment Holdings Ltd

BHP Billiton Iron Ore Pty Ltd

BHP Billiton Japan Ltd

BHP Billiton Japan Pty Ltd

BHP Billiton Korea Ltd

BHP Billiton Marine & General Insurances

BHP Billiton Marekting AG

BHP Billiton Marketing Asia Pte Ltd

BHP Billiton Marketing B.V.

BHP Billiton Marketing Investments APS

BHP Billiton Metal GmbH

BHP Billiton Minerals Pty Ltd

BHP Billiton Petroleum (Americas) Inc

BHP Billiton Petroleum (Angola 21) Inc

BHP Billiton Petroleum (Angola 22) Inc

BHP Billiton Petroleum (Australia) Pty Ltd

BHP Billiton Petroleum (Bass Strait) Pty Ltd

BHP Billiton Petroleum (Deepwater) Inc

BHP Billiton Petroleum (GOM) Inc

BHP Billiton Petroleum (International Exploration) Pty Ltd

BHP Billiton Petroleum (North West Shelf) Pty Ltd

BHP Billiton Petroleum (Pipelines Investments) Pty Ltd

BHP Billiton Petroleum (Victoria) Pty Ltd

BHP Billiton Petroleum Great Britain Ltd

BHP Billiton Petroleum International Pty Ltd

BHP Billiton Petroleum Ltd

BHP Billiton Petroleum Pty Ltd

BHP Billiton Petroleum Trading and Marketing (Asia) Pte Ltd

BHP Billiton Petroleum Trading & Marketing Inc

BHP Billiton Petroleum Trading and Marketing Pty Ltd

BHP Billiton PNG Services Ltd

BHP Billiton Raw Materials B.V.

BHP Billiton Shared Business Services Pty Ltd

BHP Billiton Transport and Logistics Pty Ltd

BHP Billiton World Exploration Inc

BHP Canadian Diamonds Company

BHP Capital No 20 Pty Ltd

BHP Chile Inc

BHP Coal Holdings Pty Ltd

BHP Coal Pty Ltd

BHP Copper Inc

BHP Development Finance Pty Ltd

BHP Escondida Inc

BHP Finance (International) Inc

BHP Finance (Investments) USA Inc

BHP Finance (USA) Inc

BHP Finance Investments (I) Pty Ltd

1

BHP Financial Services (UK) Ltd

BHP Hawaii Inc

BHP Holdings (International) Inc

BHP Holdings (Operations) Inc

BHP Holdings (Resources) Inc

BHP Holdings (USA) Inc

BHP Holdings International (Investments) Inc

BHP Internacional Participacoes Ltda

BHP International Finance Corporation

BHP International Holdings Ltd

BHP Investments (Europe) Ltd

BHP Iron Ore (Jimblebar) Pty Ltd

BHP Iron Pty Ltd

BHP Khanij Anvshana Private Limited

BHP Madagascar SARL

BHP Mineral Resources Inc

BHP Minerals Asia Inc

BHP Minerals Asia Pacific Pty Ltd

BHP Minerals Europe Ltd

BHP Minerals Exploration Inc

BHP Minerals Ghana Inc

BHP Minerals Holdings Pty Ltd

BHP Minerals India Pvt Ltd

BHP Minerals International Exploration Inc

BHP Minerals International Inc

BHP Minerals Pacific Inc

BHP Minerals Service Company

BHP Minerals Sulawesi Inc

BHP Mitsui Coal Pty Ltd

BHP Navajo Coal Company

BHP Nevada Mining Company

BHP Nevada Railroad Company

BHP Nickel Nouvelle Caledonie SAS

BHP Nominees Investments No 1 Pty Ltd

BHP Nominees Investments No 2 Pty Ltd

BHP Nominees Pty Ltd

BHP Operations Inc

BHP Peru Holdings Inc

BHP Petroleum (Argentina) SA

BHP Petroleum (Ashmore Operations) Pty Ltd

BHP Petroleum (Asia/Pacific) Inc

BHP Petroleum (Cambodia) Pty Ltd

BHP Petroleum (Canada) Inc

BHP Petroleum (Exploration) Inc

BHP Petroleum (India) Pvt Ltd

BHP Petroleum (Otiti) Inc

BHP Petroleum (Pakistan) Pty Ltd

BHP Petroleum (Tankers) Ltd

BHP Petroleum (Tolo) Inc

BHP Petroleum (UK) Corporation

BHP Petroleum (UK) Ltd

BHP Petroleum Investments (Great Britain)Pty Ltd

BHP Petroleum North Sea Ltd

BHP Queensland Coal Limited

BHP Refractories Pty Ltd

BHP Resources Inc

BHP Tintaya SA

BHP Titanium Minerals Pty Ltd

BHP Transport (Belgium) NV

BHP Transport and Logistics (Malaysia) Sdn Bhd

BHP Transport and Logistics (S.E. Asia) Pte Ltd

BHP Transport and Logistics (USA) Inc

BHP Venezuela DRI Ltd

BHP Venezuela Inc

BHP Venture Investments Pty Ltd

Billiton Investment 12 B.V.

Billiton Marketing France SarL

Billiton Marketing Holding B.V.

Billiton Marketing SAR (Hong Kong) Ltd

Billiton Taiwan Ltd

Broken Hill Proprietary (USA) Inc

BSI Commodities Inc

Bulkers Ltd

Copper Holdings International, LLC

County Shipping Company Limited

2

Dampier Coal (Queensland) Pty Ltd

Dendrobium Coal Pty Ltd

Dia Met Minerals (Africa) Ltd

Eloff Mining Company (Pty) Ltd

Endeavour Coal Pty Ltd

Fathom Management Corporation

Global BHP Copper Ltd

Hamilton Brothers Corporation

Hamilton Brothers Exploration Company

Hamilton Brothers Petroleum Corporation

Hamilton Oil Company Inc

Hay Point Services Pty Ltd

Illawarra Coal Holdings Pty Ltd

Illawarra Services Pty Ltd

IPS USA Inc

Keithen Ltd

Kendilo Coal Inc

Marcona International SA

Minera Agua Rica, LLC

Minera BHP Billiton, SA de CV

Pacific Liner Services Pty Ltd

Pilbara Gas Pty Ltd

PRI Eastern Ltd

PT BHP Billiton Indonesia

PT BHP Kendilo Coal Indonesia

PT Gag Nikel

PT Gorontalo Minerals

PT Juloi Coal

PT Kalteng Coal

PT Lahai Coal

PT Maruwai Coal

PT Pari Coal

PT Ratah Coal

PT Sumber Barito Coal

Samancor AG

San Juan Coal Company

San Juan Transportation Company

San Manuel Arizona Railroad Company

San Manuel Power Co. LLC

Southeastern Petroleum Sales Corporation

Tavela Pty Ltd

The Broken Hill Proprietary Company Pty Ltd

The Norwegian Oil Corporation (DNO-US)

The World Marine & General Insurances Plc

Transition Benefits Fund Pty Ltd

Tugs Pty Ltd

UMAL Consolidated Pty Ltd

3

BHP Billton Plc Subsidiaries

Entity

12311 Horseshoe Way Inc

1338768 Ontario Inc

1342077 Ontario Inc

719937 Alberta Ltd

862809 Ontario Inc

Advalloy Pty Ltd

Africair (Zimbabwe) Ltd

African Metals Ltd

Alliance Copper Ltd

Aluminium Consortium Venezuela BV

Aluminium Management Company of Mozambique (PTY) Ltd

Alustang (Pty) Ltd

Ansa Petroleum Ltd

AssurantieKantoor Interore BV

Astra Exploration and Mining Co (Pty) Ltd

Atlas Steels Company Limited

Auvernier Limited

Baniettor Mining (Pty) Ltd

Batlhako Ferrochrome (Pty) Ltd

Batlhako Mining Ltd

BCA No. 12 Pty Limited

BCA No. 13 Pty Limited

BCC Nominees Pty Ltd

BHP Billiton Company BV

BHP Billiton Diamonds and Industrial Minerals B.V.

BHP Billiton Finance BV

BHP Billiton Ghana B.V.

BHP Billiton Holdings BV

BHP Billiton International Metals BV

BHP Billiton Japan Limited

BHP Billiton Korea Co. Ltd

BHP Billiton Marketing AG

BHP Billiton Marketing Asia PTE Ltd

BHP Billiton Marketing BV

BHP Billiton Marketing Investments Ltd

BHP Billiton Overseas Holdings (Jersey) Ltd

BHP Billiton Overseas Holdings Ltd

BHP Billiton Raw Materials BV

BHP Billiton SA Holdings Ltd

BHP Billiton SA Investments Ltd

BHP Billiton South Africa Holdings BV

BHP Billiton South African Holdings Ltd

BHP South Africa (Jersey) Ltd

Billiton (BSI) Ltd

Billiton (RA) BV

BHP Billiton (RA) Ltd

BHP Billiton (UK) Ltd

Billiton Aluminium (RAA) Pty Ltd

Billiton Aluminium (Worsley) Pty Ltd

Billiton Aluminium Australia Pty Ltd

Billiton Aluminium Holdings BV

4

BHP Billiton Aluminium Ltd

Billiton Aluminium Projects (Pty) Ltd

Billiton Aluminium SA Ltd

Billiton Arctic Resources BV

Billiton Argentina BV

Billiton Australia Finance Pty Ltd

Billiton Australia Holdings BV

Billiton Australia Investment 3 Pty Ltd

Billiton Australia Services Pty Limited

BHP Billiton Aviation (Pty) Ltd

Billiton Base Metals Development BV

Billiton Base Metals Ventures BV

Billiton Bolivia BV

Billiton Brasil Holdings BV

BHP Billiton BVI Ltd

Billiton Chile BV

Billiton Chile SA

Billiton China BV

Billiton China Holdings BV

Billiton China Projects BV

Billiton Coal Australia Holdings BV

Billiton Coal Australia Pty Ltd

Billiton Coal Barito BV

Billiton Coal SA Limited

Billiton Coal Taraco BV

Billiton Coal Wirakaneo BV

Billiton Colombia Coal BV

Billiton Colombia Coal Holdings BV

Billiton Congo BV

Billiton Copper Holdings Inc

Billiton Development (Zambia) Ltd

Billiton Development BV

Billiton Development Far East BV

Billiton E&D 10 BV

Billiton E&D 12 BV

Billiton E&D 13 BV

Billiton E&D 14 BV

Billiton E&D 3 BV

Billiton E&D 9 BV

Billiton Ecuador BV

Billiton ESOP Trustees Ltd

Billiton Executive Pension Scheme Trustee Ltd

Billiton Exploration and Mining Indonesia BV

Billiton Exploration and Mining Peru BV

Billiton Exploration Australia Pty Ltd

BHP Billiton Global Holdings (BVI) Ltd

BHP Billiton Group (BVI) Ltd

BHP Billiton Group Ltd

Billiton Guinea BV

BHP Billiton Holdings (BVI) Ltd

BHP Billiton Holdings Ltd

Billiton Holdings NV

Billiton Indonesia Holdings BV

Billiton Insurance Mutual Trust

Billiton Intellectual Property BV

Billiton International (BVI) Ltd

5

BHP Billiton International Development Ltd

Billiton International Nickel Ltd

BHP Billiton International Services Ltd

Billiton Investment 1 BV

Billiton Investment 12 BV

Billiton Investment 13 BV

Billiton Investment 14 BV

Billiton Investment 15 BV

Billiton Investment 2 BV

Billiton Investment 3 BV

Billiton Investment 6 BV

Billiton Investment 7 BV

Billiton Investment 8 BV

Billiton Investment 9 BV

Billiton Investments Ireland Ltd

BHP Billiton Investments Jersey Ltd

Billiton Ireland Resources BV

Billiton Japan Ltd

BHP Billiton Jersey Limited

Billiton Manganese Australia Pty Ltd

Billiton Manganese Holding BV

Billiton Marketing & Trading (UK) Ltd

Billiton Marketing France SARL

Billiton Marketing Holding BV

Billiton Marketing Investments BV

Billiton Marketing SAR (Hong Kong) Ltd

BHP Billiton Metais SA

BHP Billiton Metall Gmbh

Billiton Metals Canada Inc

Billiton Metals Holdings BV

Billiton Nickel (Ravensthorpe) Pty Ltd

Billiton Nickel Holdings BV

Billiton Philippines BV

Billiton Properties (Pty) Ltd

Billiton Resources Canada Inc

BHP Billiton SA Ltd

BHP Billiton Services Jersey Ltd

Billiton Stratcor Inc

Billiton Stratcor Partnership

Billiton Sudan BV

Billiton Suriname Holdings BV

Billiton Sweden Resources BV

Billiton Taiwan Ltd

Billiton Tanzania Ltd

Billiton UK Resources BV

Billiton Ventures BV

Birdswood Estates (Pty) Ltd

Black Hill Nickel Mines Ltd

BMA Japan K.K.

BM Alliance Marketing Pte Ltd

Boddington Housing Pty Ltd

Brakland Properties (Pty) Ltd

BSI Alloys Inc

Camaguey Mining Ltd

Carbones Del Cerrejon SA

Cerrejon Zona Norte SA

6

Cerro Matoso Holdings (BVI) Ltd

Cerro Matoso SA

Chemfos Ltd

Chrystal Services Ltd

Coal Mines Australia Ltd

Coal Operations Australia Ltd

Coemergence Inc.

Colliery Officials Training Centre (Pty) Ltd

Colliery Training College (Pty) Ltd

Columbus Stainless International Ltd

Comet Resources NL

Companhia Vale do Rio Doce (CVRD)

Compania Minera Antamina S.A.

Compania Minera Cerro Colorado Ltda

Compania Minera Los Naranjos SA

Compania Minera Rio Quito BV

Compania Minera Riochilex SA

Compania Minera Urumalqui SA

Conicol BVI Ltd

Consolidated Nominees (Pty) Ltd

Crometals (Pty) Ltd

Cromweld Steels Limited

D & H Coal Ltd

Danjan (Pty) Ltd

Donkerpoort Iron and Titanium (Pty) Ltd

Donnington Mining Company (Pvt) Ltd

Douglas Colliery Ltd

Douglas Colliery Services Ltd

Dubuisson Exploration Ltd

Duvha Opencast Services (Pty) Ltd

EEM Empreendimentos Electromatalurgicos PF Ltd

Electrolytic Metal Corporation (Pty) Ltd

Elyplac Ltd

Emaswati Holding Company (Pty) Ltd

Ermelo Mines Services (Pty) Ltd

Esidulini (Pty) Ltd

Euronimba Ltd

Executive Jet (Pty) Ltd

Executive Wings (Pty) Ltd

FAH Marketing BV

Federale Prospekteerders Beperk

Fedswa Prospekteerders (Pty) Ltd

Fersam Ltd

Free State Farmers Mutual Exploration & Mining Corporation (Pty) Ltd

Gard Australia Pty Ltd

Gard Holdings Ltd

Gatro Argentina Minera SA

Gatro Bolivia Minera SA

Gatro Canada BV

Gatro Canada Holdings NV

Gatro Caribbean Investments BVI

Gatro Ecuador Minera SA

Gatro Mexico Minera SA de CV

Gatro South America Holdings Ltd

Gengro Ltd

Gramton Limited

7

Groote Eylandt Mining Company Pty Ltd

Gulf Ferro Alloys Ltd

Henry Gould (Pty) Ltd

Hillside Aluminium Ltd

Honeybourne Investments Pty Ltd

Hunter Valley Energy Coal Ltd

Ingwe Collieries Ltd

Ingwe Exploration and Mining Holding Ltd

Ingwe Housing Association

Ingwe Surface Holdings Ltd

Integris Metals Ltd

Kangwane Anthracite (Pty) Ltd

Kappa Finance Ltd

Kenilworth Estates (Pvt) Ltd

Lornex Mining Corporation Ltd

Manganese Metal Co (Pty) Ltd

Manganor Iron Mining Ltd

Manhattan Syndicate Ltd

Marble Lime & Associated Products (Pvt) Ltd

Marico Chrome Corporation (Pty) Ltd

Marmal Nickel Mines Ltd

McAlpine SA Ltd

Middelburg Mine Services (Pty) Ltd

Middelburg Steel and Alloys (Pty) Ltd

Middelburg Technochrome (Pty) Ltd

Middelplaats Manganese Ltd

Mine and Smelter Investments (Pty) Ltd

Minera Alumbrera Limited

Minera Soloco SA

Mineracao Rio de Norte SA

Minsaco Investments Pty Ltd

Mobrun Copper Inc

Moretele Coal Company (Pty) Ltd

Mount Nansen Mines Ltd

Mozal SARL

MSI Investments (BVI) Ltd

Mt Arthur Coal Pty ltd

Musto Explorations (Bermuda) Limited

NAMD Inc

Netherlands Manganese Investments BV

Newco AG

Nicolet Minerals Company

Nippon Manganese Pty Ltd

Northwood Resources Inc

Noumea Enterprises SA

NST Ferrochrome (Pty) Ltd

NV Billiton Maatschappij Suriname

Pering Mine (Pty) Ltd

Pering Mine Services Holdings (Pty) Ltd

Pidgeon Molybdenum Mines Limited

Pienaarsrivier Mynboumaatskappy Bpk

Plettenberg Bay Estates Ltd

Poschrome (Pty) Ltd

PT Billiton Indonesia

QNI Employee Share Plan Pty Ltd

QNI Exploration & Development Pty Ltd

8

QNI International Pty Ltd

QNI Metals Pty Ltd

QNI Nickel (WA) Pty Ltd

QNI Nouvelle Caledonie SA

QNI Philippines Inc

QNI Pty Ltd

QNI Resources Pty Ltd

QNI South America Pty Ltd

QNI Superannuation Nominees Pty Ltd

QNI Technology Pty Ltd

QNI Western Australia Pty Ltd

Queensland Nickel Pty Ltd

Queensland Nickel Sales Pty Ltd

RAL (Barbados) Inc.

RAL Cayman Inc.

RAL Insurance Company Limited

Ravensthorpe Nickel Operations Pty Ltd

Ravensworth Coal Terminal Pty Ltd

RG Properties Ltd

Richards Bay Coal Terminal Company Ltd

Richards Bay Iron & Titanium (Pty) Ltd

Richbay Mine Holding (Pty) Ltd

Richbay Smelter Holdings (Pty) Ltd

Richigata (Pty) Ltd

Rietspruit Mine Services (Pty) Ltd

Rio Algom Exploration Inc

Rio Algom Investments (Chile) Inc

Rio Algom Ireland Limited

Rio Algom Limited

Rio Algom Mining Corporation

Rio Algom Namibia (Proprietary) Limited

Rio Crandon LLC

Riocerro Inc

Riochile Inc

Riomexicanex, SA de CV

Riversdale Anthracite Colliery (Pty) Ltd

Roedtan Mining Company (Pty) Ltd

Romsley Estates (Pvt) Ltd

SA Manganese (Pty) Ltd

Sage Creek Coal Limited

Samancor (Australia) Pty Ltd

Samancor (Japan) Ltd

Samancor AG

Samancor International Ltd

Samancor Ltd

Samancor Management Services (Pty) Ltd

Samfrance Investments Ltd

Samtem (Pty) Ltd

San Felipe Mining Ltd

Savage & Lovemore Mining (Pty) Ltd

Setting Lake Nickel Mines

Settlers Mynboumaatskappy Bpk

SMM Holdings Ltd

Sociedad Minera La Granja SA

Sociedade Geral de Mineracao de Mozambique Sarl

Societe des Mines de Bogota

9

Soul of Africa Game Lodges (Pty) Ltd

South African Managanese (Pty) Ltd

Stein Insurance Co Ltd

Stein Insurance Company (Jersey) Limited

Sweet River Investments Ltd

Tarrus (Pty) Ltd

Tasmanian Electro Metallurgical Co (Pty) Ltd

Terra Nominees (Pty) Ltd

The Wallarah Coal Company Pty Ltd

Tim Bradbury Associates (Pty) Ltd

Tisand (Pty) Ltd

Tojan Holding Co (Pty) Ltd

Tonmet AG

T-Project Holdings (Pty) Ltd

Transkei Granite Holdings (Pty) Ltd

Transkei Pioneer Mining Co

Transvaal and Delagoa Bay Investment Co Ltd

Transvaal Coal Owners Association (1923) Pty Ltd

Uniholdings Ltd

Union Corporation Prospecting Zimbabwe (Private) Ltd

Union Corporation Zimbabwe (Private) Ltd

Universal Ore & Alloys Ltd

Valepar SA

Valesul Aluminio SA

Venezuela Aluminium Holdings BV

Victoria Exploration & Mining Ltd

Waterkloof Chrome Mines Ltd `1

Westchester Insurance Co Ltd

Worsley Alumina Pty Ltd

Wyong Coal Pty Ltd

Wyong Coal Sales Pty Ltd

Zimbabwe Strathmore Explorations Ltd

Zimbabwe Strathmore Investments Ltd

Zululand Titanium (Pty) Ltd

10