0000919574-05-002240 Sample Contracts

EXHIBIT 8.1

Subsidiaries and Equity Interests • June 30th, 2005 • Frontline LTD / • Deep sea foreign transportation of freight

• Contract Type
  Subsidiaries and Equity Interests
• Filed
  June 30th, 2005
• Company
  Frontline LTD /
• Industry
  Deep sea foreign transportation of freight

Frontline Management (Bermuda) Ltd. Management company Bermuda 100% ICB Shipping (Bermuda) Limited Management company Bermuda 100% Ship Finance International Limited Holding company Bermuda 15.8%