Exhibit 8.1

List of Significant Subsidiaries:

Name	Percent of ownership		Registered Office	Activity
Italsofa Nordeste S.A.		100.00	Salvador, 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	Bari, Italy	(2)
I.M.P.E. S.p.A.		90.84	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		100.00	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)
Natuzzi Trading Shanghai Ltd		100.00	Shanghai, China	(4)
Natuzzi Oceania Ltd		100.00	Sidney, Australia	(4)
Natuzzi Russia OOO		100.00	Moscow, Russia	(4)
Natuzzi India Furniture 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	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