EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
     The table below sets forth our significant subsidiaries as of March 31, 2010, all of which are 100% owned by James Hardie Industries SE, 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 Building Products Inc.
  United States
James Hardie Europe B.V.
  Netherlands
James Hardie Holdings Limited
  Ireland
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 Finance Limited
  Ireland
James Hardie International Holdings SE
  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 Technology Limited
  Bermuda
James Hardie U.S. Investments Sierra Inc.
  United States
N.V. Technology Holdings A Limited Partnership
  Australia
RCI Pty Ltd.
  Australia