EX-8 4 y61170a4exv8.txt OPINION OF DAVIS POLK & WARDWELL Exhibit 8 [DAVIS POLK & WARDWELL LETTERHEAD] June 23, 2003 Tekni-Plex, Inc. 260 Denton Tap Road Coppell TX 75019 Ladies and Gentlemen: We have acted as special tax counsel to Tekni-Plex, Inc., a corporation incorporated under the laws of the State of Delaware (the "COMPANY"), in connection with the preparation and filing of the prospectus (the "PROSPECTUS") contained in amendment no. 4 to the registration statement of the Company on Form S-4 dated June 23, 2003 (File No. 333-98561) (the "REGISTRATION STATEMENT"). This opinion is being furnished in accordance with the requirements of Item 601(b)(8) of Regulation S-K of the Securities Act of 1933, as amended (the "ACT"). We confirm that the discussion contained under the heading "United States Federal Income Tax Consequences" is our opinion and subject to the conditions and limitations set forth therein, this discussion is our opinion as to the United States federal income tax consequences of ownership and disposition of the notes offered pursuant to the Prospectus. We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. We also consent to the reference to us under the caption "United States Federal Income Tax Consequences" in the Prospectus contained in such Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act. Very truly yours, /s/ Davis Polk & Wardwell