<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>exh8-1.txt
<DESCRIPTION>EXHIBIT 8.1
<TEXT>

                                                                     EXHIBIT 8.1

             PRINCIPAL OPERATING SUBSIDIARIES OF ELBIT SYSTEMS LTD.




See Item 4. Information the Company - Organizational Structure



</TEXT>
</DOCUMENT>
