EXHIBIT 8.1Frontline LTD / • June 30th, 2005 • Deep sea foreign transportation of freight
Company FiledJune 30th, 2005 IndustryFrontline Management (Bermuda) Ltd. Management company Bermuda 100% ICB Shipping (Bermuda) Limited Management company Bermuda 100% Ship Finance International Limited Holding company Bermuda 15.8%