Exhibit 8

# LIST OF SUBSIDIARIES

|    | Company Name                                                               | Jurisdictionof Incorporation
|--- | -------------------------------------------------------------------------- | ----------------------------
|
|
|
|
|1.  | Lumenis Holdings Inc.                                                      | Delaware                    
|2.  | Lumenis Inc.                                                               | Massachusetts               
|3.  | Sharplan Lasers Inc.                                                       | Delaware                    
|4.  | Lumenis (Mexico) SA de CV                                                  | Mexico                      
|5.  | Applied Optronics Corp.                                                    | Delaware                    
|6.  | Sahar Technologies Inc.                                                    | California                  
|7.  | Sharplan 2000 Inc.                                                         | Delaware                    
|8.  | Opus Dent U.S.A. Inc.                                                      | Delaware                    
|9.  | Spectron Lasers USA Inc.                                                   | Delaware                    
|10. | Laser Industries Ltd.                                                      | Israel                      
|11. | Opusdent Ltd.                                                              | Israel                      
|12. | Medic Lightech Ltd.                                                        | Israel                      
|13. | L.B.T. Ltd.                                                                | Israel                      
|14. | Spectron Cosmetics Ltd.                                                    | Israel                      
|15. | Lumenis Holdings (Holland) BV                                              | Netherlands                 
|16. | Lumenis (UK) Limited                                                       | England.and.Wales           
|17. | Sharplan Lasers (UK) Ltd.                                                  | England.and.Wales           
|18. | Spectron Cosmetics Holdings Ltd.                                           | England.and.Wales           
|19. | Spectron Cosmetics Ltd.                                                    | England.and.Wales           
|20. | Sharplan Lasers (Europe) Ltd.                                              | England.and.Wales           
|21. | Lumenis (Germany) GmbH                                                     | Germany                     
|22. | Lumenis (Austria) GmbH                                                     | Austria                     
|23. | Lumenis (France) SARL                                                      | France                      
|24. | Lumenis (Italy) SARL                                                       | Italy                       
|25. | Lumenis (HK) Ltd.                                                          | Hong.Kong                   
|26. | Lumenis (Asia Pacific) Ltd.                                                | Hong.Kong                   
|27. | Lumenis Japan Co. Ltd.                                                     | Japan                       
|28. | Lumenis Star Co. Ltd.                                                      | Japan                       
|29. | Wuhan Sharplan Chutian Medical Laser Manufacturing Ltd.                    | China                       
|30. | Ke Yi Ren Medical Laser Equipment Trading (Beijing) Co. Ltd.(also known as |                             
|    | Lumenis Medical Laser Equipment Trading (Beijing) Co. Ltd.)                | China                       
|31. | Aestilight Japan Ltd.                                                      | Japan                       
|32. | Lumenis India Private Ltd.                                                 | India                       

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All active subsidiaries of the
Registrant carry on business under the name of Lumenis.



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