EXHIBIT 8.1

                        [KIRKLAND & ELLIS LLP LETTERHEAD]

                                September 5, 2003



R.J. Tower Corporation
and the Guarantors set forth below
5211 Cascade Road, SE
Suite 300
Grand Rapids, Michigan 49546


         Re:    Registration Statement on Form S-4 (Registration No. 333-107232)

Ladies and Gentlemen:

     We are issuing this opinion letter in our capacity as special legal counsel
to R.J. Tower Corporation, a Michigan corporation (the "Issuer"), and Tower
Automotive, Inc., a Delaware corporation ("Tower"), Tower Automotive Finance,
Inc., a Delaware corporation ("Tower Finance"), Tower Automotive International,
Inc., a Delaware corporation ("Tower International"), Tower Automotive Products
Company, Inc., a Delaware corporation ("Tower Products"), Tower Automotive
Services and Technology, Inc., a Delaware corporation ("Tower Services and
Technology"), Tower Automotive Chicago, LLC, an Illinois limited liability
company ("Tower Chicago"), Tower Automotive Granite City, LLC, an Illinois
limited liability company ("Tower Granite City"), Tower Automotive Granite City
Services, LLC, an Illinois limited liability company ("Tower Granite City
Services"), Tower Automotive Technology Products, Inc., an Indiana corporation
("Tower Technology Products"), Tower Automotive International Funding, Inc., a
Michigan corporation ("Tower Funding"), Tower Automotive International Holdings,
Inc., a Michigan corporation ("Tower Holdings"), Tower Automotive Plymouth,
Inc., a Michigan corporation ("Tower Plymouth"), Tower Automotive Technology,
Inc., a Michigan corporation ("Tower Technology"), Tower Automotive Tooling
Services, Inc., a Michigan corporation ("Tower Tooling"), Tower Services, Inc.,
a Michigan corporation ("Tower Services"), Tower Automotive Lansing, LLC, a
Michigan limited liability company ("Tower Lansing"), Tower Automotive Michigan,
LLC, a Michigan limited liability company ("Tower Michigan"), Tower Automotive
Tool, LLC, a Michigan limited liability company ("Tower Tool"), Trylon
Corporation, a Michigan corporation ("Trylon"), Algoods USA, Inc., a Kentucky
corporation ("Algoods"), Tower Automotive Bardstown, Inc., a Kentucky
corporation ("Tower Bardstown"), Tower Automotive Bowling Green, LLC, a Kentucky
limited liability company ("Tower Bowling Green"), Tower Automotive Milwaukee,
LLC, Wisconsin limited liability company ("Tower Milwaukee"), and Tower
Automotive Wisconsin, LLC, a Wisconsin limited liability company ("Tower
Wisconsin"). Tower, Tower Finance, Tower International, Tower Products, Tower
Services and Technology, Tower Chicago, Tower Granite City, Tower Granite City
Services, Tower Technology Products, Tower Funding, Tower Holdings, Tower
Plymouth, Tower Technology, Tower Tooling, Tower Services, Tower Lansing, Tower


Michigan, Tower Tool, Trylon, Algoods, Tower Bardstown, Tower Bowling Green,
Tower Milwaukee and Tower Wisconsin are collectively referred to in this opinion
letter as the "Guarantors" and, together with the Issuer, as the "Registrants."

         This opinion letter is being delivered in connection with the proposed
registration by the Issuer of $258,000,000 in aggregate principal amount of the
Issuer's 12% Senior Notes due 2013, Series B (the "Exchange Notes") pursuant to
a Registration Statement on Form S-4 (Registration No. 333-107232) originally
filed with the Securities and Exchange Commission (the "Commission") on July 22,
2003, under the Securities Act of 1933, as amended (the "Act") (such
Registration Statement, as amended or supplemented, is hereinafter referred to
as the "Registration Statement").

         You have requested our opinion as to certain United States federal
income tax consequences of participating in the exchange offer for Exchange
Notes described in the Registration Statement. Our opinion, under the law in
effect on the date hereof, is set forth in the statements made in the
Registration Statement under the caption "Material United States Federal Tax
Consequences - United States Holders - Exchange offer."

         The opinion set forth therein is based on the applicable provisions of
the Internal Revenue Code of 1986, as amended; the Treasury Regulations
promulgated or proposed thereunder; current positions of the Internal Revenue
Service (the "IRS") contained in published revenue rulings, revenue procedures
and announcements; existing judicial decisions; and other applicable
authorities, all of which are subject to change, possibly with retroactive
effect.

         Unlike a ruling from the IRS, opinions of counsel are not binding on
the IRS. Hence, no assurance can be given that the opinion stated in the
Registration Statement will not be successfully challenged by the IRS or
rejected by a court. We express no opinion concerning any Federal income tax
matter other than those discussed in the Registration Statement under the
caption "Material United States Federal Tax Consequences - United States Holders
- Exchange offer."

         We hereby consent to the filing of this opinion with the commission as
Exhibit 8.1 to the Registration Statement. We also consent to the reference to
our firm under the heading "Legal Matters" in the Registration Statement. In
giving this consent, we do not thereby admit that we are in the category of
persons whose consent is required under Section 7 of the Act or the rules and
regulations of the Commission.

                                         Sincerely,

                                        /s/ Kirkland & Ellis

                                         Kirkland & Ellis










                                       2