Exhibit 8.1

List of Significant Subsidiaries:

Name	Percentage of ownership		Registered office	Activity
Italsofa Nordeste S/A		100.00	Salvador de Bahia, Brazil	(1)
Italsofa Shanghai Ltd		96.50	Shanghai, China	(1)
Softaly Shanghai Ltd		100.00	Shanghai, China	(1)
Natuzzi China Ltd		100.00	Shanghai, China	(1)
Italsofa Romania		100.00	Baia Mare, Romania	(1)
Natco S.p.A.		99.99	Santeramo in Colle, Italy	(2)
I.M.P.E. S.p.A.		100.00	Santeramo in Colle, Italy	(3)
Nacon S.p.A.		100.00	Santeramo in Colle, Italy	(4)
Lagene S.r.l.		100.00	Santeramo in Colle, Italy	(4)
Natuzzi Americas Inc.		100.00	High Point, NC, USA	(4)
Natuzzi Iberica S.A.		100.00	Madrid, Spain	(4)
Natuzzi Switzerland AG		100.00	Dietikon, Switzerland	(4)
Natuzzi Nordic		100.00	Copenhagen, Denmark	(4)
Natuzzi Benelux S.A.		100.00	Hereentals, Belgium	(4)
Natuzzi Germany Gmbh		100.00	Köln, Germany	(4)
Natuzzi Sweden AB		100.00	Stockholm, Sweden	(4)
Natuzzi Japan KK		100.00	Tokyo, Japan	(4)
Natuzzi Services Limited		100.00	London, UK	(4)
Natuzzi Trading Shanghai Ltd		100.00	Shanghai, China	(4)
Natuzzi Oceania PTI Ltd		100.00	Sydney, Australia	(4)
Natuzzi Russia OOO		100.00	Moscow, Russia	(4)
Natuzzi India Furniture PVT Ltd		100.00	New Delhi, India	(4)
Italholding S.r.l.		100.00	Bari, Italy	(5)
Natuzzi Netherlands Holding		100.00	Amsterdam, Holland	(5)
Natuzzi Trade Service S.r.l.		100.00	Santeramo in Colle, Italy	(6)

(1) Manufacture and distribution

(2) Intragroup leather dyeing and finishing

(3) Production and distribution of polyurethane foam

(4) Services and distribution

(5) Investment holding

(6) Transportation services