.
                                                                               .
                                                                               .

                                                                     EXHIBIT 8.1

                 SUBSIDIARIES OF REGISTRANT AS OF MARCH 31, 2005



                                                        OTHER NAMES UNDER WHICH
                            STATE OR JURISDICTION OF     SUCH SUBSIDIARY DOES
NAME OF THE SUBSIDIARIES         INCORPORATION                 BUSINESS           OWNERSHIP INTEREST
- ------------------------    ------------------------    -----------------------   ------------------
                                                                         
WaferTech, LLC                 Delaware, U.S.A.                  None                  99.996%