<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>3
<FILENAME>o18083exv8w1.txt
<DESCRIPTION>TAX OPINION OF PERKINS COIE LLP
<TEXT>
<PAGE>
                                November 2, 2005


Teekay LNG Partners L.P.                                             Exhibit 8.1
Teekay GP L.L.C.
TK House, Bayside Executive Park
West Bay Street and Blake Road
P.O. Box AP-59213
Nassau, Commonwealth of the Bahamas

     RE:   TEEKAY LNG PARTNERS L.P. REGISTRATION STATEMENT ON FORM F-1

Ladies and Gentlemen:

     We have acted as counsel to Teekay LNG Partners L.P., a Marshall Islands
limited partnership (the "Partnership"), and Teekay GP L.L.C., a Marshall
Islands limited liability company (the "General Partner"), in connection with
the offer and sale of common units representing limited partner interests in the
Partnership (the "Offering"). This opinion is being delivered in connection with
the Registration Statement on Form F-1 relating to the Offering filed with the
United States Securities and Exchange Commission (the "Commission") under the
Securities Act of 1933, as amended (the "Securities Act"), on even date herewith
(the "Registration Statement"), to which this opinion appears as an exhibit.

     You have requested our opinion regarding certain United States federal
income tax considerations that may be relevant to prospective unitholders. In
formulating our opinion, we have examined and relied upon originals or copies,
certified or otherwise identified to our satisfaction, of (i) the Registration
Statement, (ii) the certificate of the Partnership and the General Partner ("Tax
Certificate"), (iii) that certain First Amended and Restated Agreement of
Limited Partnership of Teekay LNG Partners L.P., dated as of May 10, 2005,
entered into by and between the General Partner, as the general partner, and
Teekay Shipping Corporation, a Marshall Islands corporation ("TSC"), as the
organizational limited partner, together with any other persons who become
partners (the "Partnership Agreement"), (iv) that certain letter ruling dated
September 20, 2005 received by the Partnership from the Internal Revenue Service
(the "Ruling"), and (v) such other documents, certificates and records as we
have deemed necessary or appropriate as a basis for the opinion set forth below,
including the existing time charters ("Charters") under which the Partnership
currently operates and will operate its vessels, including the three Suezmax
tankers that the Partnership will acquire from TSC in connection with the
Offering. We have not, however, undertaken any independent investigation of any
factual matter set forth in any of the foregoing.

     In addition, we have assumed, with your permission, that (i) the
Partnership will operate in full compliance with the terms of the Partnership
Agreement and the Charters without waiver or breach of any material provision
thereof, (ii) the Ruling will not be revoked or modified, and (iii) the
statements concerning the Partnership and its operations contained in the
Registration Statement, and the representations made by Partnership and the
General Partner in the Tax Certificate, are true,


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Teekay LNG Partners L.P.
Teekay GP L.L.C.
November 2, 2005
Page 2


correct and complete and will remain true, correct and complete at all relevant
times. We have also assumed, with your permission, (iv) the authenticity of
original documents submitted to us, the conformity to the originals of documents
submitted to us as copies, and the due and valid execution and delivery of all
such documents where due execution and delivery are a prerequisite to the
effectiveness thereof, and (v) that any representation or statement made in the
Tax Certificate with the qualification "to the knowledge of" or "based on the
belief of" the Partnership or the General Partner, or other similar
qualification, is true, correct and complete and will remain true, correct and
complete at all relevant times, in each case without such qualification.

     Based upon the foregoing, and subject to the limitations, qualifications,
assumptions and caveats set forth herein, we hereby confirm our opinions set
forth in the Registration Statement under the heading "Material U.S. Federal
Income Tax Consequences." Furthermore, based upon the foregoing and subject to
the limitations, qualifications, assumptions and caveats set forth herein, we
are of the opinion that the discussion in the Registration Statement under the
heading "Material U.S. Federal Income Tax Consequences" with respect to legal
matters or legal conclusions as to which no opinion has been rendered, in all
material respects, is an accurate discussion of the material U.S. federal income
tax considerations that may be relevant to prospective unitholders who are
individual citizens or residents of the United States.

     Our opinion herein is based on, as of the date hereof, the applicable
provisions of the Internal Revenue Code, Treasury Regulations promulgated or
proposed thereunder, the Ruling, current positions of the Internal Revenue
Service contained in published revenue rulings, revenue procedures and
announcements, pertinent judicial authorities and other applicable authorities.
No assurance can be given that future legislative, judicial or administrative
changes, on either a prospective or retroactive basis, will not adversely affect
the accuracy of our opinion. Further, our opinion is not binding upon the
Internal Revenue Service or the courts, and there can be no assurance that the
Internal Revenue Service will not assert a contrary position.

     This opinion is expressed as of the date hereof, and we undertake no
responsibility to advise you of any subsequent changes of the facts stated or
assumed herein, or of any new developments in the application or interpretation
of the United States federal income tax laws. In the event any one of the
statements, representations, warranties or assumptions upon which we have relied
to issue this opinion is incorrect, our opinion might be adversely affected and
may not be relied upon. This opinion addresses only the matters of United States
federal income taxation specifically described under the heading "Material U.S.
Federal Income Tax Consequences" in the Registration Statement. This opinion
does not address any other United States federal tax consequences or any state,
local or foreign tax consequences that may result from the Offering or any other
transaction undertaken in connection with or in contemplation of thereof.

     We hereby consent to the discussion of this opinion in the Registration
Statement, to the filing of this opinion as Exhibit 8.1 to the Registration
Statement and to the use of our name under the captions "Legal Matters" and
"Material U.S. Federal Income Tax Consequences" in the Registration Statement.
In giving this consent, we do not admit that we are in the category of persons
whose


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Teekay LNG Partners L.P.
Teekay GP L.L.C.
November 2, 2005
Page 3



consent is required under Section 7 of the Securities Act, nor do we admit that
we are experts with respect to any part of the Registration Statement within the
meaning of "expert" as used in the Securities Act or the rules and regulations
of the Commission promulgated thereunder.


                                                     Very truly yours,


                                                     /s/  Perkins Coie LLP

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