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Exhibit 8.1
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COUNTRY OF
SIGNIFICANT SUBSIDIARIES INCORPORATION PERCENTAGE HELD
------------------------ ------------- ---------------
<S> <C> <C>
BUILDING AND CONSUMER PRODUCTS
C.P. Hart & Sons Limited England 100%
Magnet Limited England 100%
FOOD EQUIPMENT
Aladdin Temp-Rite Canada, Inc. Canada 100%
Aladdin Temp-Rite LLC USA 100%
Aladdin Temp-Rite Pty. Ltd Australia 100%
Aladdin Temp-Rite Puerto Rico Inc. Puerto Rico 100%
Austral Refrigeration Pty. Ltd. Australia 100%
Belshaw Bros., Inc. USA 100%
Booth, Inc. USA 100%
Castel MAC S.p.A. Italy 100%
Cleveland Range, Inc. USA 100%
Cleveland Range, Limited Canada 100%
Convotherm Limited England 91%
Convotherm Elektrogerate GmbH Germany 91%
Convotherm France S.A.R.L France 91%
Convotherm Singapore Pte Ltd Singapore 91%
Cowley Refrigeration Ltd. New Zealand 60%
Dean Industries Inc. USA 100%
Frimont S.p.A. Italy 100%
Frymaster L.L.C. USA 100%
Garland Commercial Industries, Inc. USA 100%
Garland Commercial Ranges, Limited Canada 100%
Guyon Productions SA France 100%
Hartek Awagem Vertriebsges m.b.H. Austria 100%
Hartek Beverage Handling GmbH Germany 100%
Homark Group, Limited. England 100%
Kysor Industrial Corp. USA 100%
Kysor Warren Australia Pty. Ltd. Australia 100%
Lincoln Foodservice Products, Inc. USA 100%
Merco/Savory, Inc. USA 100%
Merrychef Limited England 100%
Mile High Equipment Company USA 100%
New Ton Food Equipment Limited Thailand 75%
Sammic SA Spain 100%
Sammic-Equipamientos de Hotelaria, L.d Portugal 99.5%
Sammic Limited England 100%
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Scotsman Beverage Systems Limited England 100%
Scotsman Group Inc. USA 100%
Scotsman Ice Systems (Shanghai) Company Ltd China 100%
Scotsman Industries, Inc. USA 100%
Servimmic SARL France 100%
Technyform Productions SA France 100%
Temp-Rite Kft Hungary 100%
Temp-Rite International GmbH Germany 100%
Temp-Rite International Holding BV Netherlands 100%
Temp-Rite International SA France 100%
Total Cellar Systems Limited England 100%
The Delfield Company USA 100%
Vent Master (Europe) Limited England 100%
Viscount Catering Limited England 100%
Welbilt Corporation USA 100%
Welbilt de Espana SA Spain 100%
Welbilt France SA France 100%
Welbilt GmbH Germany 100%
Welbilt Manufacturing (Thailand) Limited Thailand 50%
Welbilt UK Limited England 100%
Whitlenge Drink Equipment, Limited. England 100%
PROPERTY
Berisford Property Group Limited England 100%
Berisford Property Developments Limited England 100%
Berisford Investments Limited England 100%
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Subsidiaries not listed above are either inactive, used only as vehicles
to hold non-operating assets or, in the aggregate, not significant.
