EXHIBIT 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

     The table below sets forth our significant subsidiaries as of March 31, 2009, all of which are 100% owned by James Hardie Industries N.V., either directly or indirectly.

		Jurisdiction of
Name of Company		Establishment
James Hardie 117 Pty Ltd.		Australia
James Hardie Aust Holdings Pty Ltd.		Australia
James Hardie Austgroup Pty Ltd.		Australia
James Hardie Australia Management Pty Ltd.		Australia
James Hardie Australia Pty Ltd.		Australia
James Hardie Australia Finance Pty Ltd.		Australia
James Hardie Building Products Inc.		United States
James Hardie Europe B.V.		Netherlands
James Hardie International Finance B.V.		Netherlands
James Hardie International Finance Holdings Sub I B.V		Netherlands
James Hardie International Finance Holdings Sub II B.V		Netherlands
James Hardie International Holdings B.V.		Netherlands
James Hardie N.V.		Netherlands
James Hardie New Zealand Limited		New Zealand
James Hardie Philippines Inc.		Philippines
James Hardie Research (Holdings) Pty Ltd.		Australia
James Hardie Research Pty Ltd		Australia
James Hardie U.S. Investments Sierra Inc.		United States
N.V. Technology Holdings A Limited Partnership		Australia
RCI Pty Ltd.		Australia