0000919574-05-002240 Sample Contracts

EXHIBIT 8.1
Frontline LTD / • June 30th, 2005 • 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%

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