Exhibit 8.1
Subsidiaries of InterCure Ltd.
InterCure Ltd. has the following subsidiaries:
| Subsidiary Name | Country of Incorporation | Ownership Percentage | ||||
| Canndoc Ltd. | Israel | 100 | % | |||
| Cannolam Ltd. | Israel | 100 | % | |||
| Leon Pharm Ltd. | Israel | 100 | % | |||
| Pharmazone Pharmacy Ltd. | Israel | 100 | % | |||
| Ahuza Pharmacy D.Y Ltd. | Israel | 100 | % | |||
| Doron Pharmacy Ltd. | Israel | 100 | % | |||
| (MSMS) Greenlog Global Ltd. | Israel | 100 | % | |||
| Club Pharm Ltd. | Israel | 100 | % | |||
| Bio Max Partnership | Israel | 55 | % | |||
| Amidar Pharmacy Ltd. | Israel | 51 | % | |||
| Medicine Center G.G. Ltd. | Israel | 51 | % | |||
| Orni Pharmacy Ltd. | Israel | 51 | % | |||
| Arihut Yamim Pharmacy Ltd. | Israel | 100 | % | |||