##### 



Exhibit 8.1

List of Subsidiaries of Vivendi
Universal

Vivendi Universal maintains over 2,000
subsidiaries. Set forth below are the names of certain of its
subsidiaries which carry on a substantial portion of Vivendi
Universals lines of business. The names of various
subsidiaries, including subsidiaries conducting operating
activities of Vivendi Universals various businesses
(including Music, Publishing, TV & Film, Telecoms, Internet
and Environmental Services) domestically and internationally,
have been omitted. None of the foregoing omitted subsidiaries
are considered to be material in relation to Vivendi
Universals balance sheet and operations.

|                                     |                                                       |               |        
|------------------------------------ | ----------------------------------------------------- | ------------- | -------
|                                     |                                                       | Country of   
|Name                                 |                                                       | Incorporation
|                                     |                                                       |              
|MEDIA & COMMUNICATIONS               |                                                       |              
|Music                                |                                                       |              
|Centenary Holding N.V                |                                                       | Holland      
|                                     | Universal Music (UK) Holdings Ltd.                    |               | UK     
|                                     | Universal Holding GmbH                                |               | Germany
|                                     | Universal Music K.K                                   |               | Japan  
|                                     | Universal Music S.A. France                           |               | France 
|Universal Studios, Inc.              |                                                       | USA          
|                                     | Polygram Holding, Inc.                                |               | USA    
|                                     | Interscope Records                                    |               | USA    
|                                     | Def Jam Records, Inc.                                 |               | USA    
|Publishing                           |                                                       |              
|Vivendi Universal Publishing S.A.    |                                                       | France       
|                                     | Comareg S.A.                                          |               | France 
|                                     | Groupe Express-Expansion S.A.                         |               | France 
|                                     | Groupe Moniteur S.A.                                  |               | France 
|                                     | Editions Robert Laffont S.A.                          |               | France 
|                                     | Promotec 5000 S.R.L                                   |               | Spain  
|                                     | Larousse-Bordas S.A.                                  |               | France 
|                                     | Groupe Tests S.A.                                     |               | France 
|                                     | Houghton Mifflin Company                              |               | USA    
|                                     | Vivendi Universal Games, Inc.                         |               | USA    
|TV and Film                          |                                                       |              
|Groupe Canal+ S.A.                   |                                                       | France       
|                                     | CanalSatellite S.A.                                   |               | France 
|                                     | Canal Plus S.A.                                       |               | France 
|                                     | StudioCanal S.A.                                      |               | France 
|Universal Pictures International B.V |                                                       | Holland      
|Universal Studios, Inc.              |                                                       | USA          
|                                     | Universal City Studios, Inc.                          |               | USA    
|                                     | USANi LLC                                             |               | USA    
|Telecoms                             |                                                       |              
|Cegetel Groupe S.A.                  |                                                       | France       
|                                     | Cegetel S.A.                                          |               | France 
|                                     | Société Française du
    Radiotéléphone (S.F.R.) S.A. |               | France 

1



---



##### 



|                                         |                               |               |        
|---------------------------------------- | ----------------------------- | ------------- | -------
|                                         |                               | Country of   
|Name                                     |                               | Incorporation
|                                         |                               |              
|Vivendi Telecom International S.A.       |                               | France       
|                                         | Vivendi Telecom Hungary(1)    |               | Hungary
|                                         | Kencell S.A.                  |               | Kenya  
|                                         | Monaco Telecom S.A.M          |               | Monaco 
|                                         | Maroc Telecom S.A.            |               | Morocco
|                                         | Elektrim Telekomunikacja S.A. |               | Poland 
|                                         | Xfera Moviles S.A.            |               | Spain  
|Internet                                 |                               |              
|Vivendi Universal Net S.A.               |                               | France       
|                                         | Vizzavi Europe Ltd.           |               | UK     
|                                         | Scoot France S.A.S            |               | France 
|                                         | Scoot Europe N.V              |               | Belgium
|                                         | Scoot.com plc                 |               | UK     
|                                         | i-France S.A.                 |               | France 
|                                         | Ad-2-One S.A.                 |               | France 
|                                         | CanalNumedia S.A.             |               | France 
|Vivendi Universal Net U.S.A. Group, Inc. |                               | USA          
|                                         | MP3.com, Inc.                 |               | USA    
|                                         | EMusic.com, Inc.              |               | USA    
|                                         | Flipside, Inc.                |               | USA    
|                                         | Uproar, Inc.                  |               | USA    
|ENVIRONMENTAL SERVICES                   |                               |              
|Vivendi Environnement S.A.               |                               | France       
|                                         | Vivendi Water S.A.            |               | France 
|                                         | CGEA Onyx S.A.                |               | France 
|                                         | CGEA Connex S.A.              |               | France 
|                                         | Dalkia France S.C.A           |               | France 
|                                         | FCC S.A.                      |               | Spain  



---



|    |                                                         
|--- | --------------------------------------------------------
|(1) | This entity is in the process of being
    incorporated.

2