Exhibit 8
PRINCIPAL SUBSIDIARIES OF RETALIX LTD.
| Business Name | Jurisdiction of Incorporation | Subsidiary | ||
| Retalix Holdings | United States | Retalix Holdings Inc. | ||
| Retalix USA | United States | Retalix USA Inc. | ||
| RCS | United States | Retail Control Systems Inc. | ||
| StoreNext USA | United States | StoreNext Retail Technology LLC | ||
| C-StoreMatrix.com | United States | C-StoreMatrix.com Inc. | ||
| MTX | United States | MTXEPS LLC | ||
| PalmPoint | Israel | PalmPoint Ltd. | ||
| Tamar | Israel | Tamar Industries M. R. Electronic (1985) Ltd. | ||
| StoreAlliance | Israel | StoreAlliance.com Ltd. | ||
| StoreNext Israel | Israel | StoreNext Ltd. | ||
| TradaNet | Israel | TradaNet Electronic Commerce Services Ltd. | ||
| IREX | Israel | IREX - Israel Retail Exchange Ltd. | ||
| DemandX | Israel | DemandX Ltd. | ||
| Retail College StoreNext | Israel | Retail College StoreNext Ltd. | ||
| PRS | Israel | P.O.S. (Restaurant Solutions) Ltd. | ||
| Retalix Israel | Israel | Retalix Israel (2009) Ltd. (formerly Net Point Ltd.) | ||
| Orion | Israel | Kohav Orion Advertising and Information Ltd. | ||
| Orlan | Israel | Orlan Orion Systems Ltd. | ||
| Retalix UK | United Kingdom | Retalix (UK) Limited | ||
| Retalix Italia | Italy | Retalix Italia S.p.A | ||
| Retalix France | France | Retalix France SARL | ||
| Retalix Australia | Australia | Retalix Australia PTY Ltd. | ||
| Retalix Japan | Japan | Retalix Japan Ltd. | ||
| Retalix China | China | Retalix Technology (Beijing) Co., Ltd. |