<DOCUMENT>
<TYPE>EX-8
<SEQUENCE>4
<FILENAME>u43961ex8.txt
<DESCRIPTION>LIST OF SIGNIFICANT SUBSIDIARIES
<TEXT>

<PAGE>   1




                                                                       EXHIBIT 8

                        LIST OF SIGNIFICANT SUBSIDIARIES



Philips Electronics Nederland B.V., Eindhoven, the Netherlands (100%)

Philips Electronics North America Corporation, Delaware, United States of
America (100%)

Philips Beteiligungs-GmbH, Hamburg, Germany (100%)

Compagnie Francaise Philips, Suresnes, France (100%)

Philips UK Limited, Croydon, United Kingdom (100%)
</TEXT>
</DOCUMENT>
