May 3, 2007

Citibank, N.A.
Depositary Receipts Services
388 Greenwich Street, 14th floor
New York, NY 10013

Re: American Depositary Receipts for American Depositary Shares representing one
class A share, par value SEK 1.25 per share, of Atlas Copco AB

Ladies and Gentlemen:

I refer to the Registration Statement on Form F-6 (the "Registration Statement")
to be filed with the Securities and Exchange Commission ("SEC") by the legal
entity created by the Deposit Agreement (as hereinafter defined) for the purpose
of registering under the Securities Act of 1933, as amended ("Securities Act"),
100,000,000 American Depositary Shares ("ADSs") to be issued under the Deposit
Agreement, dated as of November 9, 1990, as amended and restated as of September
19, 1995, by and among Citibank, N.A. as Depositary, Atlas Copco AB, a company
organized under the laws of the Kingdom of Sweden (the "Company"), and the
Holders and Beneficial Owners of American Depositary Shares ("ADSs") evidenced
by American Depositary Receipts ("ADRs") issued thereunder (the "Deposit
Agreement"). Each ADS will represent, subject to the terms and conditions of the
Deposit Agreement, one class A share, par value SEK 1.25 per share, of the
Company.

Assuming that the Deposit Agreement has been duly executed and delivered by the
Company and the effectiveness of the Registration Statement at the time of their
issuance, I am of the opinion that the ADSs covered by the Registration
Statement, when issued in accordance with the terms and conditions of the
Deposit Agreement, will be legally issued and will entitle Holders (as such term
is defined in the Deposit Agreement) of ADSs to the rights specified in the
Deposit Agreement and the ADRs.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement.



This opinion is limited to the laws of the State of New York and the Federal
laws of the United States.

Very truly yours,


/s/ Patricia Brigantic

Patricia Brigantic
Director & Associate General Counsel