Exhibit 8.1


                      [LETTERHEAD OF ERNST & YOUNG AB]



Autoliv AB
Autoliv, Inc.
Morton International Inc.


Stockholm April 30, 1997

Ladies and Gentlemen,

In connection with the (i) formation of Autoliv, Inc., a Delaware
Corporation ("New Autoliv"), (ii) exchange of securities of Autoliv AB (the
"Autoliv Securities"), a corporation organised under the laws of the
Kingdom of Sweden ("Autoliv"), for shares of New Autoliv pursuant to an ex-
change offer (the "Exchange Offer") and (iii) compulsory acquisition by a
wholly-owned subsidiary of New Autoliv which is a corporation organised
under the laws of the Kingdom of Sweden ("Swedish Newco"), of Autoliv
Securities from holders of Autoliv Securities not participating in the
Exchange Offer (the "Compulsory Acquisition") under the laws of the Kingdom
of Sweden, together with the contemporaneous merger (the "Merger") into
Morton International, Inc., an Indiana corporation ("Morton"), of ASP
Merger Sub Inc., a Delaware corporation and wholly -owned subsidiary of New
Autoliv ("Merger Sub"), as stipulated in the Combination Agreement dated as
of November 25, 1996, among New Autoliv, Morton, Merger Sub and Autoliv
(the "Combination"), you have requested that we render as contemplated by
Section 9.1 (i) of the Combination Agreement, an opinion concerning the
consequences under the Swedish income tax laws of the Exchange Offer as it
relates to New Autoliv, Autoliv and the Autoliv stockholders.

For purposes of the opinion set forth below, we have examined and relied
upon the accuracy and completeness of the facts, information, covenants,
statements and representations contained in originals or copies, certified
or otherwise identified to our satisfaction, of the Combination Agreement,
the Proxy Statement/Prospectus/Exchange Offer, dated March 24, 1997, and
such other documents as we deemed necessary or appropriate. We have assumed
that the facts and information contained in the documents mentioned above
were true, correct and complete in all material respects as of March 24,
1997, and that no material changes have occurred since such date. In
addition, we have relied upon the accuracy and completeness of certain
statements and representations (which statements and representations we
have neither investigated nor verified) rendered by officers of Autoliv and
New Autoliv.

Based upon and subject to the foregoing and subject to the limitation of
the following sentence, it is our opinion that under Swedish income tax law
as in effect on the date hereof, the Exchange Offer will not be taxable to
New Autoliv, Autoliv, or the Autoliv stockholders who are fiscal residents
of Sweden, with the exception of individuals who have emigrated from Sweden
but are still considered to be residents of Sweden for tax purposes due to
continuing significant personal connections to Sweden. We express no
opinion with regard to the tax consequences to Autoliv stockholders whose
shares are (i) treated, under the Swedish tax laws, as current assets in a
business operation, (ii) are held by a partnership, or (iii) are held by
nonresidents of Sweden.

Except as set forth above, we express no opinion to any party as to the tax
consequences of the Merger, the Exchange Offer and certain related
transactions. This opinion is furnished to you solely for your benefit
pursuant to Section 9.1(i) of the Combination Agreement and is not to be
used, circulated, quoted or otherwise referred to for any purposes without
our prior written consent. We disclaim any undertaking to advise you of any
subsequent changes of the facts stated or assumed herein or any subsequent
changes in applicable law.

Yours sincerely


/s/ Staffan Estberg
Staffan Estberg
Tax Partner