Exhibit 8.1 - Significant subsidiaries
| Name of company | Country of Incorporation | Principal activities | Percent owned |
| Drilling unit owning companies | |||
| North Atlantic Alpha Ltd | Bermuda | Owner of West Alpha | 73 |
| North Atlantic Elara Ltd | Bermuda | Owner of Wesy Elara | 73 |
| North Atlantic Epsilon Ltd | Bermuda | Owner of West Epsilon | 73 |
| North Atlantic Linus Ltd | Bermuda | Owner of West Linus | 73 |
| North Atlantic Navigator Ltd | Bermuda | Owner of West Navigator | 73 |
| North Atlantic Pheonix Ltd | Bermuda | Owner of West Pheonix | 73 |
| North Atlantic Pollux Ltd. | Bermuda | Owner of West Pollux | 73 |
| North Atlantic Venture Ltd | Bermuda | Owner of West Venture | 73 |
| Scorpion Courageous Ltd. | Bermuda | Owner of Offshore Courageous | 100 |
| Scorpion Defender Ltd. | Bermuda | Owner of Offshore Defender | 100 |
| Scorpion Freedom Ltd. | Bermuda | Owner of Offshore Freedom | 100 |
| Scorpion Intrepid Ltd. | Bermuda | Owner of Offshore Intrepid | 100 |
| Scorpion Resolute Ltd. | Bermuda | Owner of Offshore Resolute | 100 |
| Scorpion Rigs Ltd. | Bermuda | Owner of Offshore Mischief | 100 |
| Scorpion Vigilant Ltd. | Bermuda | Owner of Offshore Vigilant | 100 |
| Seadrill Auriga Ltd. | Bermuda | Owner of West Auriga | 100 |
| Seadrill Castor Ltd. | Bermuda | Owner of West Castor | 100 |
| Seadrill China Operations Ltd. | Bermuda | Owner of West Aquarius | 100 |
| Seadrill Cressida Ltd. | Bermuda | Owner of West Cressida | 100 |
| Seadrill Eminence Ltd | Bermuda | Owner of West Eminence | 100 |
| Seadrill Esperanza Ltd | Bermuda | Owner of West Esperanza | 100 |
| Seadrill Gemini Ltd | Bermuda | Owner of West Gemini | 100 |
| Seadrill Indonesia Ltd | Bermuda | Owner of West Callisto and West Leda | 100 |
| Seadrill Janus Ltd. | Bermuda | Owner of West Janus | 100 |
| Seadrill Jaya Ltd. | Bermuda | Owner of West Jaya | 100 |
| Seadrill Leo Ltd. | Bermuda | Owner of West Leo | 100 |
| Seadrill Neptun Ltd. | Bermuda | Owner of West Neptun | 100 |
| Seadrill Oberon Ltd. | Bermuda | Owner of West Oberon | 100 |
| Seadrill Orion Ltd. | Bermuda | Owner of West Orion | 100 |
| Seadrill Telesto Ltd. | Bermuda | Owner of West Telesto | 100 |
| Seadrill Tellus Ltd. | Bermuda | Owner of West Tellus | 100 |
| Seadrill Tender Rig Ltd. | Bermuda | Holding company and owner of West Alliance, West Berani, West Menang, West Pelaut, T-4, T-7, T-8, T-11 and T-12 | 100 |
| Seadrill Triton Ltd. | Bermuda | Owner of West Triton | 100 |
| Seadrill Tucana Ltd. | Bermuda | Owner of West Tucana | 100 |
| Seadrill T15 Ltd. | Bermuda | Owner of T15 | 100 |
| Seadrill T16 Ltd. | Bermuda | Owner of T16 | 100 |
| Seadrill T17 Ltd. | Bermuda | Owner of T17 | 100 |
| Seadrill T18 Ltd. | Bermuda | Owner of T18 | 100 |
| Seadrill Vela Ltd. | Bermuda | Owner of West Vela | 100 |
| Seadrill Vencedor Ltd. | Bermuda | Owner of West Vencedor | 100 |
| Seadrill Deepwater Drillship Ltd. | Cayman Islands | Owner of West Capella | 100 |
| Seabras Rig Holdco Kft. | Hungary | Owner of West Capricorn | 100 |
| Seadrill Hungary Kft. | Hungary | Owner of West Sirius | 100 |
| Seadrill Ariel Ltd. | Liberia | Owner of West Ariel | 100 |
| Seadrill Pegasus Pte Ltd. | Singapore | Owner of West Pegasus | 100 |
| Seadrill Tender Rigs Pte. Ltd. | Singapore | Owner of West Setia | 100 |
| Drilling units under sale leaseback | |||
| Rig Finance II Ltd. * | Bermuda | Owner of West Prospero | 0 |
| SFL Polaris Ltd. * | Bermuda | Owner of West Polaris | 0 |
| SFL Deepwater Ltd. * | Bermuda | Owner of West Hercules and West Taurus | 0 |
| Contracting and management companies | |||
| North Atlantic Norway Ltd | Bermuda | Drilling services contracter | 73 |
| Seadrill Deepwater Contracting Ltd. | Bermuda | Contracting company | 100 |
| Seadrill Deepwater Crewing Ltd. | Bermuda | Crewing company | 100 |
| Seadrill Servicos de Petroleo Ltda. | Brazil | Drilling services contractor | 100 |
| Seadrill Management Services Ltd. | British Virgin Islands | Management company | 100 |
| Seadrill Asia Ltd. | Hong Kong | Drilling services contractor, holding company | 100 |
| North Atlantic Crew AS | Norway | Crewing Company | 73 |
| North Atlantic Managemnet AS | Norway | Management company | 73 |
| Seadrill Offshore AS | Norway | Drilling services contractor | 100 |
| Seadrill Management AS | Norway | Management company | 100 |
| Seadrill Management (S) Pte Ltd | Singapore | Management company | 100 |
| Seadrill Offshore Singapore Ltd. | Singapore | Management company | 100 |
| North Atlantic Drilling UK Ltd | UK | Drilling services contracter | 73 |
| Seadrill Americas Inc. | USA | Drilling services contractor and technical services company | 100 |
| Holding Companies | |||
| North Atlantic Drilling Ltd | Bermuda | Holding Company of North Atlantic vessel owning entities | 73 |
| Seadrill Common Holdings Ltd. | Bermuda | Holding Company | 100 |
| Seadrill Deepwater Holdings Ltd. | Bermuda | Holding company for deepwater rigs | 100 |
| Seadrill Jack Up Holding Ltd | Bermuda | Holding Company of Scorpion vessel owning entities | 100 |
| Seadrill UK Ltd | United Kingdom | Holding Company | 100 |
* Fully consolidated Variable interest entities
SK 25542 0001 1287135