0000919574-06-002877 Sample Contracts
EXHIBIT 8.1 Subsidiaries and Equity Interests Owned Directly ------------------------------------------------Subsidiaries and Equity Interests • June 30th, 2006 • Frontline LTD / • Deep sea foreign transportation of freight
Frontline Management (Bermuda) Ltd Management company Bermuda 100% ICB Shipping (Bermuda) Limited Management company Bermuda 100% Frontline Tankers Limited Management company Bermuda 100% Ship Finance International Limited Holding company Bermuda 16.2%