Exhibit 8.1

Australia
Sims Aluminum Pty Limited
Sims Energy Pty Limited
Sims E-Recycling Pty Limited (90% direct interest)
Sims Group Australia Holdings Limited
Sims Group Holdings 1 Pty Ltd
Sims Group Holdings 2 Pty Ltd
Sims Industrial Pty Limited
Sims Manufacturing Pty Limited
Sims Superannuation Management Pty Limited
Sims Tyrecycle Properties Pty Ltd
Simsmetal Executive Staff Superannuation Pty Limited
Simsmetal Holdings Pty Limited
Simsmetal Services Pty Limited
Simsmetal Staff Equity Pty Limited
Universal Inspection and Testing Company Pty Limited
Australian Refined Alloys Pty Limited (50% joint venture interest)
Australia Refined Allow (Sales) Pty Ltd (50% joint venture interest)
LMS generation Pty Limited (50% joint venture interest)
Consolidated Extrusions Pty Limited (33.3% joint venture interest)
Consolidated Extrusions (Management) Pty Limited (33.3% joint venture interest)

Belgium
Sims Recycling Solutions NV

Canada
Sims Group Canada Holdings Limited
Sims Recycling Solutions Canada Ltd
Richmond Steel Recycling Limited (50% joint venture interest)

France
Sims Recycling Solutions SARL

Germany
Sims Group German Holdings GmbH
Sims M+R GmbH
Sims Technorecyle GmbH

Hong Kong
Sims Metal Management Asia Limited

India
Trishyiraya Recycling India Private Ltd

Mauritius
Sims Group Mauritius Limited

The Netherlands
Mirec BV
Sims Recycling Solutions Cooperatief B.A.

New Zealand
Simsmetal Industries Limited

Sims E-Recycling (NZ) Limited
Sims Pacific Metals Limited (50% joint venture interest)
Extruded Metals (New Zealand) Limited (33.3% joint venture interest)

Papua New Guinea
PNG Recycling Limited

Singapore
Sims Recycling Solutions Pte Ltd

South Africa
Sims Recycling Solutions Africa Pty Ltd

Spain
Life Cycle Services Iberia S.L. (35% joint venture interest)

Sweden
Sims Recycling Solutions AB

United Kingdom
All Metal Recovery Limited
All Metal Recovery Cradley Heath Limited
ER Coley (Steel) Limited
ER Coley (Cast) Limited
Evans & Mondon Limited
Life Cycle Services Limited
Recommit Limited
Sims Cymru Limited
Sims Group UK Holdings Limited
Sims Group UK Intermediate Holdings Limited
Sims Group UK Limited
Sims Group UK Pension Trustees Limited
Sims Recycling Solutions UK Holdings Limited
United Castings Limited
C Herring & Son Limited
Sims Recycling Solutions UK Limited
Sims Recycling Solutions UK Group Limited

United States
Arizona
Metal Management Arizona, L.L.C.

Colorado
Metal Management West, Inc.

Delaware
Sims Metal Management USA GP
Sims Group USA Holdings Corporation
Sims Group USA Corporation

SHN Co, LLC
HNE Recycling LLC
HNW Recycling LLC
Simsmetal East LLC
Simsmetal West LLC

Delaware (continued)
Sims Group Global Trade Corporation
Dover Barge Company
Schiabo Larovo Corporation
Sims Municipal Recycling of New York, LLC
Metal Management, Inc.
Metal Dynamics Detroit LLC
TH Properties LLC (formerly Metal Dynamics Indianapolis LLC)
Metal Dynamics LLC
Metal Management Aerospace, Inc.
Metal Management Alabama, Inc.
Metal Management Connecticut, Inc.
Metal Management Mississippi, Inc.
Metal Management New Haven, Inc.
Metal Management Pittsburgh, Inc.
Metal Management Proler Southwest, Inc.
SMM-North America Trade Corporation
Metal Management West Coast Holdings, Inc.
MM Metal Dynamics Holdings, Inc.
Naparano Iron & Metal, Inc.
New York Recycling Ventures, Inc.
Proler Southwest GP, Inc.
Reserve Iron & Metal Limited Partnership
Port Albany Ventures LLC
Metal Management Nashville, LLC (50% joint venture interest)
SA Recycling LLC (50% joint venture interest)
Rondout Iron & Metal Company, LLC (50% joint venture interest)

Florida
Global Investment Recovery, Incorporated

Illinois
Sims Recycling Solutions Holdings, Inc.
Sims Recycling Solutions, Inc.
CIM Trucking, Inc.
Metal Management Indiana, Inc.
Metal Management Midwest, Inc.

New Jersey
Metal Management Northeast, Inc.

North Carolina
North Carolina Resource Conservation LLC

Ohio
Metal Management Ohio, Inc.

Tennessee
Metal Management Memphis, L.L.C.

Texas
Proler Southwest LP