1 EXHIBIT 8.1 MORGAN, LEWIS & BOCKIUS LLP May 10, 2001 FreeMarkets, Inc. FreeMarkets Center 210 Sixth Avenue Pittsburgh, PA 15222 Ladies and Gentlemen: Pursuant to the Agreement and Plan of Reorganization dated as of February 7, 2001 (the "Agreement")...Agreement and Plan of Reorganization • May 10th, 2001 • Freemarkets Inc • Services-business services, nec
