EXHIBIT 8
 
                          MORGAN, LEWIS & BOCKIUS LLP
                                101 PARK AVENUE
                            NEW YORK, NEW YORK 10178
 
   
November 8, 1996
    
 
LIFESTYLE FURNISHINGS INTERNATIONAL LTD.
  and the Guarantor Subsidiaries
1300 National Highway
Thomasville, North Carolina 27360
 
Re: Registration Statement on Form S-4
 
Ladies and Gentlemen:
 
    We have acted as United States counsel to LIFESTYLE FURNISHINGS
INTERNATIONAL LTD. (the "Company") and certain subsidiaries thereof (the
"Guarantor Subsidiaries") in connection with the registration under the United
States Securities Act of 1933, as amended (the "Securities Act"), of up to
$200,000,000 aggregate principal amount of the Company's 10 7/8% Senior
Subordinated Notes due 2006 (the "New Notes") and the exchange (the "Exchange")
of the New Notes for a like principal amount of 10 7/8% Senior Notes due 2006.
 
    We are giving this opinion in connection with the Registration Statement on
Form S-4 (Registration No. 333-11905), and any amendments thereto, relating to
the registration by the Company of the New Notes to be offered in the Exchange,
filed by the Company and the Guarantor Subsidiaries with the Securities and
Exchange Commission (the "Commission") pursuant to the Securities Act and the
rules and regulations of the Commission promulgated thereunder.
 
    Capitalized terms used herein and not otherwise defined herein have the
respective meanings ascribed to them in the Registration Statement.
 
    In arriving at the opinion expressed below, we have examined and relied upon
the following documents:
 
        (a) the Registration Statement;
 
        (b) the form of the New Notes;
 
        (c) the Indenture between the Company and IBJ Schroder Bank & Trust
    Company; and
 
        (d) the Registration Rights Agreement.
 
    We have also read and relied upon originals or copies, certified or
otherwise identified to our satisfaction, of such records of the Company and
such certificates and representations of officers and representatives of the
Company and we have made such investigations of law as we have deemed
appropriate as a basis for the opinion expressed below. In our examination, we
have assumed the authenticity of original documents, the accuracy of copies and
the genuineness of signatures. We understand and assume that (i) each agreement
referred to in clauses (a) through (d) above represents the valid and binding
obligation of the respective parties thereto, enforceable in accordance with its
respective terms, and the entire agreement between the parties with respect to
the subject matter thereof, (ii) the parties to each agreement have complied,
and will comply, with all of their respective covenants, agreements and
undertakings contained therein, and (iii) the

   
LIFESTYLE FURNISHINGS INTERNATIONAL LTD.
  and the Guarantor Subsidiaries
November 8, 1996
Page 2
    
 
transactions provided for by each agreement were and will be carried out in
accordance with their terms.
 
    Our opinion is based upon existing United States federal income tax laws,
regulations, administrative pronouncements and judicial decisions. All such
authorities are subject to change, either prospectively or retroactively. No
assurance can be provided as to the effect of any such change upon our opinion.
 
    The opinion set forth herein has no binding effect on the United States
Internal Revenue Service or the courts of the United States. No assurance can be
given that, if the matter were contested, a court would agree with the opinion
set forth herein.
 
   
    We have advised the Company in connection with the material United States
federal income tax consequences of the Exchange Offer to U.S. Holders and we
confirm that, in our opinion, the material United States federal income tax
consequences of the Exchange Offer are as set forth in the Registration
Statement under the caption "Certain Federal Income Tax Considerations." While
such description discusses the material anticipated federal income tax
consequences applicable to certain U.S. Holders, it does not purport to discuss
all United States tax consequences and our opinion is limited to those United
States tax consequences specifically discussed therein.
    
 
    In giving the foregoing opinion, we express no opinion other than as to the
federal income tax law of the United States of America.
 
    We are furnishing this letter in our capacity as United States counsel to
the Company and this letter is solely for the Company's benefit. This letter is
not to be used, circulated, quoted or otherwise referred to for any other
purpose, except as set forth below.
 
    We hereby consent to the filing of this opinion as an Exhibit to the
Registration Statement and we further consent to the use of our name under the
captions "Legal Matters" and "Certain Federal Income Tax Considerations" in the
Registration Statement. In giving this consent, we do not thereby admit that we
are within the category of persons whose consent is required to be filed with
the Registration Statement under the provisions of the Securities Act or the
rules and regulations promulgated thereunder.
 
Very truly yours,
MORGAN, LEWIS & BOCKIUS LLP