<DOCUMENT>
<TYPE>EX-8
<SEQUENCE>2
<FILENAME>ex8-1_f20f123104.txt
<DESCRIPTION>8.1 PRINCIPAL OPERATING SUBSIDIARIES
<TEXT>

                                                                     EXHIBIT 8.1

             PRINCIPAL OPERATING SUBSIDIARIES OF ELBIT SYSTEMS LTD.

See Item 4. Information the Company - Organizational Structure


</TEXT>
</DOCUMENT>
