LIST OF SIGNIFICANT SUBSIDIARIES

Exhibit 8.1

List of Significant Subsidiaries:


	Percentage of
Name	ownership		Registered office	Activity
Spagnesi SpA		99.95	Quarrata, Italy		(1	)
Italsofa Bahia Ltda		97.99	Bahia, Brazil		(1	)
Italsofa (Shanghai) Ltd		100.00	Shanghai, China		(1	)
Italsofa Romania Srl		100.00	Baia Mare, Romania		(1	)
Minuano Nordeste S.A.		100.00	Pojuca, Brazil		(1	)
Natco SpA		99.99	Santeramo in Colle, Italy		(2	)
I.M.P.E. SpA		90.83	Qualiano, Italy		(3	)
Natuzzi Americas, Inc		100.00	High Point, NC, U.S.A.		(4	)
Natuzzi Asia Ltd		100.00	Hong Kong, China		(4	)
Natuzzi Ibérica S.A.		100.00	Madrid, Spain		(4	)
Natuzzi (Switzerland) AG		97.00	Dietikon, Switzerland		(4	)
Natuzzi Nordic A/S		100.00	Copenhagen, Denmark		(5	)
Natuzzi Benelux NV		100.00	Herentals, Belgium		(5	)
Natuzzi Germany GmbH		100.00	Düsseldorf, Germany		(5	)
Natuzzi United Kingdom Ltd		100.00	West Thurrock, U.K.		(6	)
Esmeralda Holdings Ltd		100.00	West Thurrock, U.K.		(4	)
Kingdom of Leather Ltd		100.00	West Thurrock, U.K.		(4	)
Natuzzi Trade Service Srl		100.00	Bari, Italy		(7	)
Natuzzi Netherlands Holding BV		100.00	Amsterdam, Netherlands		(6	)

(1)		Manufacture and distribution
(2)		Intragroup leather dyeing and finishing
(3)		Production and distribution of polyurethane foam
(4)		Distribution
(5)		Commercial and marketing services
(6)		Investment holding
(7)		Services