Delhaize (DEG) 20-F 2006 FY Annual report (foreign)

Exhibit 8.1

List of Consolidated and Associated Companies at December 31, 2006

A. Fully Consolidated

		Ownership Interest in %
		2006	2005	2004
Aidi Center SPRL	Belgium	—	—	100.0
Alfa–Beta Vassilopoulos S.A.	81, Spata Ave., Gerakas, Athens, Greece	61.3	60.6	50.6
Aniserco SA	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Athenian Real Estate Development, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Atlas A.S.	Za Panskou zahradou 1018, 252 19 Rudna, Czech Republic	100.0	100.0	100.0
ATTM Consulting and Commercial, Ltd.	Kyriakou Matsi, 16 Eagle House, 10th floor, Agioi Omologites, P.C. 1082, Nicosia, Cyprus	100.0	100.0	100.0
Backambacht NV(1)	Schietstandlaan 9, 2300 Turnhout, Belgium	100.0	100.0	—
Bevermart NV(1)	Heppensesteenweg 34, 3581 Beringen, Belgium	100.0	100.0	—
Boney Wilson & Sons, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
CF Bugboort BVBA(1)	Wespelaarsebaan 126, 3190 Boortmeerbeek, Belgium	100.0	100.0	–
Delhaize America, Inc.	2110 Executive Drive, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Delhaize Deutschland GmbH	Kapuzinergraben 19, 52062 Aachen, Germany	100.0	100.0	100.0
Delhaize Finance B.V.	Martinus Nijhofflaan 2, 2624 ES Delft, The Netherlands	100.0	100.0	100.0
Delhaize Insurance Company, Inc.	76 St. Paul Street, Suite 500, Burlington, VT 05401–4477, U.S.A.	100.0	100.0	100.0
Delhaize Luxembourg S.A.	6, Route d’Olm, Zone Industrielle, 8287 Kehlen, Grand–Duchy of Luxembourg	100.0	100.0	100.0
Delhaize Siam, Ltd.	Thailand	—	100.0	100.0
Delhaize The Lion America, Inc.	950, East Paces Ferry Road, Atlanta, GA 30326, U.S.A.	100.0	100.0	100.0
Delhaize The Lion Asia, Ltd.	Hong Kong	—	—	100.0
Delhaize The Lion Coordination Center SA	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Delhaize “The Lion” Nederland B.V.	Martinus Nijhofflaan 2, 2624 ES Delft, The Netherlands	100.0	100.0	100.0
Delhaize The Lion Pacific, PLC	Solid Group Building 104, Floor 5, Soi Pattanakarn 40 (Thavorn), Keth Suan Luang, Bangkok 10250, Thailand	100.0	100.0	100.0
Delhome SA	Bld de l’Humanité 219/221, 1620 Drogenbos, Belgium	100.0	100.0	100.0
Delimmo SA	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Delnemo A.S.	Za Panskou zahradou 1018, 252 19 Rudna, Czech Republic	100.0	100.0	100.0
Delrest, Inc.	950, East Paces Ferry Road, Atlanta, GA 30326, U.S.A.	—	100.0	100.0
Delshop SA	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Delvita A.S.(7)	Za Panskou zahradou 1018, 252 19 Rudna, Czech Republic	100.0	100.0	100.0
Delvita SK, s.r.o.(2)	Slovakia	100.0	100.0	100.0
Distra NV	Belgium	—	—	100.0
Distri Group 21 NV(1)	Everdongenlaan 21, 2300 Turnhout, Belgium	100.0	100.0	—
DZA Brands, LLC	2110 Executive Drive, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Ecad NV(1)	Stationsstraat 19, 9900 Eeklo, Belgium	100.0	100.0	—
ENA S.A.	81, Spata Ave., Gerakas, Athens, Greece	61.3	60.6	50.6
Esmart NV(1)	Floris Primsstraat 24, 2280 Grobbedonk, Belgium	100.0	100.0	—
Essex Realty Corp., Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Flashmarkt NV(1)	Lindenlaan 3, 2340 Beerse, Belgium	100.0	100.0	—
FL Food Lion, Inc.	PO Box 1330, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Food Lion, LLC	2110 Executive Drive, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Food Lion (Thailand), Ltd.(3)	Thailand	100.0	100.0	100.0
Food Lion (Thailand), Inc.(3)	2110 Executive Drive, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Golden Power 95 Com S.R.L.	Romania	—	—	100.0

Haagmart NV(1)	Markt 10, 3150 Haacht, Belgium	100.0	100.0	—
Hannbro, Co.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Hannaford Bros. Co.	145 Pleasant Hill Road, Scarborough, ME 04074, U.S.A.	100.0	100.0	100.0
Hannaford Licensing Corp.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Hannaford Procurement Corp.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Hannaford Trucking Company, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Harveys Stamping Company, LLC	PO Box 646, Nashville, GA 31639, U.S.A.	100.0	100.0	—
Hermfri NV(1)	Molsebaan 34, 2480 Dessel, Belgium	100.0	100.0	—
Heulcad NV(1)	Dorp 66, 2260 Westerlo/Heultje, Belgium	100.0	100.0	—
Huro NV(1)	Wezenstraat 4, 2370 Arendonk, Belgium	100.0	100.0	—
J.H. Harvey Co., LLC	727 South Davis Street, Nashville, GA 31639, U.S.A.	100.0	100.0	100.0
Jobmart NV(1)	Beukenlei 9, 2960 Brecht/Sint–Job–in’t–Goor, Belgium	100.0	100.0	—
Kash n’ Karry Food Stores, Inc.	6422 Harney Road, Tampa, FL 33619, U.S.A.	100.0	100.0	100.0
Kastelmart NV(1)	Markt 41, 2460 Kasterlee, Belgium	—	100.0	—
Katdrink NV(1)	Leliestraat 59, 2860 Sint–Katelijne–Waver, Belgium	100.0	100.0	—
Katmart NV(1)	Leliestraat 59, 2860 Sint–Katelijne–Waver, Belgium	—	100.0	—
Koermart NV(1)	Pieter Vanhoudtstraat 49, 3582 Beringen, Belgium	100.0	100.0	—
Kommar NV(1)	Nijverheidsstraat 14, 2350 Vosselaar, Belgium	100.0	100.0	—
Ledemart NV(1)	Stadionsstraat 26, 9190 Stekene, Belgium	100.0	100.0	—
Leoburg NV(1)	Jacoletstraat 24, 3970 Leopoldsburg, Belgium	100.0	100.0	—
Lion Garden Food Company, Ltd. (3)	Thailand	—	100.0	100.0
Lithia Springs, LLC	6472 East Church Street, Suite H, Douglasville GA 30134, U.S.A.	60.0	60.0	60.0
Marion Real Estate Investment, LLC	2110 Executive Drive, Salisbury, NC 28145-1330, USA	100.0	100.0	100.0
Maascad NV(1)	Rijksweg 379, 3630 Maasmechelen, Belgium	100.0	100.0	—
Martin’s Food of South Burlington, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Mega Doi S.R.L	Bd. Ion Mihalache nr. 92 bl. A2–44, et. 1, sector 1, Bucharest, Romania	99.2	99.2	99.2
Mega Dolphin S.A.	Romania	—	—	100.0
Mega Image S.R.L.	Bd. Ion Mihalache nr. 92 bl. A2–44, et. 1, sector 1, Bucharest, Romania	100.0	100.0	100.0
Merelmart NV(1)	Fraterstraat 86/B, 9820 Merelbeke, Belgium	100.0	100.0	—
Molmart NV(1)	‘T Laar 2, 2400 Mol, Belgium	100.0	100.0	—
NP Lion Leasing & Consulting, Ltd.	Kyriakou Matsi, 16 Eagle House, 10th floor, Agioi Omologites P.C. 1082, Nicosia, Cyprus	—	100.0	100.0
Octomarket NV(1)	Poederleeseweg 25, 2275 Lille, Belgium	100.0	100.0	—
Parkshopping NV(1)	Parklaan 170, 2300 Turnhout, Belgium	—	100.0	—
Plain Street Properties, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Points Plus Punten SA	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Progressive Distributors, Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Redelcover S.A.	Rue de Merl 74, 2146 Luxembourg, Grand–Duchy of Luxembourg	100.0	100.0	100.0
Regab B.V.	The Netherlands	—	—	100.0
Rethy NV(1)	Grote Markt 14C, 2260 Westerlo, Belgium	100.0	100.0	—
Risk Management Services, Inc.	PO Box 1330, Salisbury, NC 28145–1330, U.S.A.	100.0	100.0	100.0
Serdelco S.A.	Avenue de la Créativité 4, 59650 Villeneuve d’Ascq, France	100.0	100.0	100.0
7 Seasons NV(1)	Parklaan 170, 2300 Turnhout, Belgium	100.0	100.0	—
Shop ‘N Save – Mass., Inc.	PO Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
SID SA	Belgium	—	—	—
Svemark B.V.	The Netherlands	—	—	100.0
Super Dolphin S.A.	Romania	—	—	—

Supermarkten Voeten–Hendrickx NV(1)	Markt 18, 2470 Retie, Belgium	100.0	100.0	—
The Pride Reinsurance Company, Ltd.	Fitzwilliam Square 38/39, Dublin 2, Ireland	100.0	100.0	100.0
Trofo S.A.	Greece	—	—	—
Vadis SPRL	Belgium	—	—	100.0
Vangeelder NV(1)	Logen 6, 2440 Geel, Belgium	100.0	100.0	—
Victory Distributors, Inc.	P.O. Box 1000, Portland, ME 04104, U.S.A.	100.0	100.0	100.0
Viginti NV(1)	Bruulstraat 2, 9450 Haaltert, Belgium	100.0	100.0	—
Wambacq & Peeters SA	Isidoor Crockaertstraat 25, 1731 Zellik, Belgium	85.0	85.0	85.0
Warenhuizen Troukens–Peeters NV(4)	Rue Osseghemstraat 53, 1080 Brussels, Belgium	100.0	100.0	100.0
Wilmart NV(1)	Dendermondsesteenweg 31, 2830 Willebroek, Belgium	100.0	100.0	—
Wintrucks SA	Isidoor Crockaertstraat 25, 1731 Zellik, Belgium	88.0	88.0	88.0
B. Joint Ventures–Proportionally Consolidated
		Ownership Interest in %
		2006	2005	2004
P.T. Lion Super Indo, LLC (5)	JI. Ancol I n°9–10, Ancol Barat, Jakarta, Indonesia	51.0	51.0	51.0
C. Associated Companies
Accounted for under the equity method:
Super Discount Markets, Inc. (6)	U.S.A.	—	60.0	60.0
Debarry Center	U.S.A.	—	—	50.0

(1) Companies acquired as part of the acquisition of Cash Fresh in May 2005.

(2) In February 2005, Delhaize Group discontinued its operations in Slovakia.

(3) In August 2004, Delhaize Group discontinued its operations in Thailand.

(4) In liquidation.

(5) P.T. Lion Super Indo, LLC (“Super Indo”) is accounted for as a joint venture because Delhaize Group shares control with another party.

(6) On November 12, 2001, Super Discount Markets (SDM) filed for protection under Chapter 11 of the United States bankruptcy code and was liquidated in 2006.

(7) On May 31, 2007, Delhaize Group completed the earlier announced sale of Delvita in Czech Republic to the German retail group Rewe.