Exhibit 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The following is a list of ArcelorMittal’s operating subsidiaries as of December 31, 2007, each wholly- or majority-owned directly or indirectly through intermediate holding companies:
| Name of Subsidiary |
Country | |
| ArcelorMittal USA Inc. | USA | |
| Companhia Siderúrgica de Tubarão S.A. | Brazil | |
| ArcelorMittal Dofasco Inc. | Canada | |
| ArcelorMittal Lázaro Cárdenas S.A. de C.V. | Mexico | |
| Aceria Compacta de Bizkaia S.A. | Spain | |
| Arcelor Produits Plats Wallonie | Belgium | |
| Arcelor Steel Belgium N.V. | Belgium | |
| ArcelorMittal Atlantique et Lorraine SAS | France | |
| ArcelorMittal Bremen GmbH | Germany | |
| ArcelorMittal Eisenhüttenstadt GmbH | Germany | |
| ArcelorMittal España S.A. | Spain | |
| ArcelorMittal Flat Carbon Europe | Luxembourg | |
| ArcelorMittal Galati S.A. | Romania | |
| ArcelorMittal Méditerranée SAS | France | |
| ArcelorMittal Ostrava a.s. | Czech Republic | |
| ArcelorMittal Packaging SA | France | |
| ArcelorMittal Piombino S.p.a. | Italy | |
| ArcelorMittal Poland S.A. | Poland | |
| Cockerill Sambre S.A. | Belgium | |
| Industeel Belgium S.A. | Belgium | |
| Industeel France S.A. | France | |
| Acindar Industria Argentina de Aceros S.A. | Argentina | |
| Arcelor Huta Warszawa Sp.z.o.o. | Poland | |
| ArcelorMittal Belval & Differdange SA | Luxembourg | |
| ArcelorMittal Bergara, S.A. | Spain | |
| ArcelorMittal Brasil S.A. | Brazil | |
| ArcelorMittal Commercial Sections SA | Luxembourg | |
| ArcelorMittal Hamburg GmbH | Germany | |
| ArcelorMittal Hochfeld GmbH | Germany | |
| ArcelorMittal Madrid, S.L. | Spain | |
| ArcelorMittal Olaberría, S.L. | Spain | |
| ArcelorMittal Ostrava a.s. | Czech Republic | |
| ArcelorMittal Point Lisas Ltd. | Trinidad and Tobago | |
| ArcelorMittal Poland S.A. | Poland | |
| ArcelorMittal Rodange & Schifflange S.A. | Luxembourg | |
| ArcelorMittal Ruhrort GmbH | Germany | |
| ArcelorMittal USA Inc. | USA | |
| Mittal Canada Inc. | Canada | |
| ArcelorMittal las Truchas, S.A. de C.V. | Mexico | |
| ArcelorMittal Annaba Spa | Algeria | |
| ArcelorMittal South Africa Ltd. | South Africa | |
| Hunan Valin Steel Tube & Wire Co. Ltd | China | |
| ArcelorMittal Temirtau | Kazakhstan | |
| Mittal Steel Liberia Limited | Liberia |
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| Name of Subsidiary |
Country | |
| OJSC ArcelorMittal Kryviy Rih | Ukraine | |
| Société Nationale de Sidérurgie, S.A. | Morocco | |
| ArcelorMittal Inox Brasil S.A. | Brazil | |
| ArcelorMittal Stainless Belgium | Belgium | |
| ArcelorMittal Stainless France | France | |
| Arcelor Construction France S.A. | France | |
| Arcelor International America, LLC | USA | |
| ArcelorMittal Auto Processing France SAS | France | |
| ArcelorMittal International FZE | United Arab Emirates | |
| ArcelorMittal Stahlhandel Gmbh | Germany |
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