Exhibit 8.1

Company Subsidiaries

Novogen Limited is a company limited by shares and is incorporated and domiciled in Australia. Novogen Limited has prepared a consolidated financial report incorporating the entities that it controlled during the financial year ended June 30, 2006, which included the following:

Name of Entity		Country of Incorporation		Ownership %
Novogen Laboratories Pty Ltd		Australia			100
Novogen Research Pty Ltd		Australia			100
Central Coast Properties Pty Ltd		Australia			100
Phytosearch Pty Ltd		Australia			100
Phytogen Pty Ltd		Australia			100
Glycotex Pty Ltd		Australia			100
Norvogen Pty Ltd		Australia			100
Novogen Inc		USA			100
Glycotex Inc		USA			84.3
Novogen Limited(U.K.)		U.K.			100
Promensil Limited		U.K.			100
Novogen BV		Netherlands			100
Novogen New Zealand Limited		New Zealand			100
Novogen Canada Limited		Canada			100
Marshall Edwards, Inc.		USA			86.9
Marshall Edwards Pty Limited*		Australia			86.9