Exhibit 8.1

List of Significant Subsidiaries:

	Percent of
Name	ownership		Registered office	Activity
Italsofa Bahia Ltd		97.99	Bahia, Brazil		(1	)
Minuano Nordeste S.A.		100.00	Pojuca, Brazil		(1	)
Italsofa Shanghai Ltd		100.00	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	Bari, Italy		(2	)
I.M.P.E. S.p.A.		90.83	Qualiano, Italy		(3	)
Nacon S.p.A.		100.00	Bari, Italy		(4	)
Lagene S.r.l.		100.00	Bari, Italy		(4	)
Natuzzi Americas Inc.		100.00	High Point, NC, USA		(4	)
Natuzzi Iberica S.A.		100.00	Madrid, Spain		(4	)
Natuzzi Switzerland AG		97.00	Kaltbrunn, Switzerland		(4	)
Natuzzi Nordic		100.00	Copenaghen, Denmark		(4	)
Natuzzi Benelux S.A.		100.00	Geel, Belgium		(4	)
Natuzzi Germany Gmbh		100.00	Dusseldorf, 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	)
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	Bari, Italy		(6	)
Natuzzi United Kingdom Limited		100.00	London, UK		(7	)
Kingdom of Leather Limited		100.00	London, UK		(7	)
La Galleria Limited		100.00	London, UK		(7	)

(1)	Manufacture and distribution
(2)	Intragroup leather dyeing and finishing
(3)	Production and distribution of polyurethane foam
(4)	Distribution
(5)	Investment holding
(6)	Transportation services
(7)	Dormant