Exhibit 8.1
List of wholly owned subsidiaries of Algoma Steel Group Inc.
| 1. | Algoma Steel Holdings Inc. |
| 2. | Algoma Steel Intermediate Holdings Inc. |
| 3. | Algoma Steel Inc. |
| 4. | Algoma Steel USA Inc. |
| 5. | Algoma Docks GP Inc. |
| 6. | Algoma Docks Limited Partnership |