Exhibit 8.1
 List of subsidiary companies At 31 December 2009
 2009 Financial statements
 Proportion
    
    
    GroupCompany and country
    
    Principal
    
    Class of
    
    of class
    
    
    interestof incorporation
    
    activities
    
    shares held
    
    held%
    
    
    %AustraliaAustralian Coal Holdings Pty Limited
    
    Holding company
    
    A Class Ordinary shares
    
    
    100
    
    
    
    100Ordinary shares
    
    
    100
    
    
    
    100Argyle Diamonds Limited
    
    Holding company
    
    Class A shares
    
    
    100
    
    
    
    100Class B shares
    
    
    100
    
    
    
    100Hamersley Holdings Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Kelian Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100North IOC Holdings Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100North Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Pacific Aluminium Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Peko-Wallsend Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Aluminium (Holdings) Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Aluminium Limited
    
    Holding company
    
    Ordinary sharesRio Tinto (Commercial Paper) Limited
    
    Finance company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Finance Limited
    
    Finance company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Finance (USA) Limited
    
    Finance company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Investments One Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100Rio Tinto Investments Two Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100RTA Pacific Pty Limited
    
    Holding company
    
    Ordinary shares
    
    
    100
    
    
    
    100BermudaAlcan Ningxia Holdings Limited
    
    Holding company
    
    Ordinary shares of USD 100.00 each
    
    
    100
    
    
    
    100North IOC (Bermuda) Holdings Limited
    
    Holding company
    
    Ordinary shares of BMD 1.00 each
    
    
    100
    
    
    
    100North IOC (Bermuda) Limited
    
    Holding company
    
    Ordinary shares of BMD 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Escondida Limited
    
    Holding company
    
    Ordinary shares of USD 1.00 each
    
    
    100
    
    
    
    100BrazilRio Tinto Alcan Brazil Ltda.
    
    Holding company
    
    Ordinary shares of BRL 1.00 each
    
    
    100
    
    
    
    100CanadaRio Tinto Alcan Inc
    
    Holding company
    
    Ordinary shares no par value
    
    
    100
    
    
    
    100Rio Tinto Canada Inc
    
    Holding company
    
    Class B shares no par value
    
    
    100
    
    
    
    100Class C shares no par value
    
    
    100
    
    
    
    100Class D shares no par value
    
    
    100
    
    
    
    100NamibiaSkeleton Coast Diamonds Limited
    
    Holding company
    
    Shares of NAD 2.00 each
    
    
    100
    
    
    
    100FranceAlcan France SAS
    
    Holding company
    
    Shares of EUR 15.25 each
    
    
    100
    
    
    
    100Aluminum Pechiney
    
    Holding company
    
    Shares of Eur 16.00 each
    
    
    100
    
    
    
    100Luzenac Europe SAS
    
    Holding company
    
    Shares of EUR 38.15 each
    
    
    100
    
    
    
    100NetherlandsAlcan Holdings Europe BV
    
    Holding company
    
    Shares of EUR 455.00 each
    
    
    100
    
    
    
    100Rio Tinto Eastern Investments BV
    
    Holding company
    
    Shares of EUR 454.00 each
    
    
    100
    
    
    
    100Rio Tinto Holdings BV
    
    Holding company
    
    Shares of EUR 454.00 each
    
    
    100
    
    
    
    100Tirbit vof
    
    Holding company
    
    Capital not divided into parts
    
    
    100
    
    
    
    100Tirbit Holdings BV
    
    Holding company
    
    Shares of EUR 453.00 each
    
    
    100
    
    
    
    100New ZealandRio Tinto Alcan (New Zealand) Limited
    
    Holding company
    
    Ordinary shares of NZD 1.00 each
    
    
    100
    
    
    
    100RTA Investment (NZ) Ltd
    
    Holding company
    
    Ordinary shares of NZD 1.00 each
    
    
    100
    
    
    
    100RTA Pacific (NZ) Limited
    
    Holding company
    
    Ordinary shares of NZD 1.00 each
    
    
    100
    
    
    
    100Preference shares of NZD 1.00 each
    
    
    100
    
    
    
    100South AfricaRio Tinto South Africa Limited
    
    Holding company
    
    Shares of ZAR 1.00 each
    
    
    100
    
    
    
    100




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##### 



Proportion
    
    
    GroupCompany and country
    
    Principal
    
    Class of
    
    of class
    
    
    interestof incorporation
    
    activities
    
    shares held
    
    held%
    
    
    %SwitzerlandAlcan Holdings Switzerland AG
    
    Holding company
    
    Registered shares of CFH 10.00 each
    
    
    100
    
    
    
    100United KingdomAnglesey Aluminium Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    51
    
    
    
    51Rio Tinto Aluminium Holdings (UK) Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Energy Limited
    
    Holding company
    
    Ordinary shares of USD 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Finance Holdings Limited
    
    Finance company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Preference shares of AUD 100.00 each
    
    
    100
    
    
    
    100Ordinary shares of USD 1.00 each
    
    
    100
    
    
    
    100Rio Tinto European Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Finance plc
    
    Finance company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Ordinary shares of USD 1.00 each
    
    
    100
    
    
    
    100Rio Tinto International Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Investments Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Metals Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Minerals Development Limited
    
    Holding company
    
    Ordinary shares of GBP0.25 each
    
    
    100
    
    
    
    100Rio Tinto Namibian Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Overseas Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Talc Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Rio Tinto Western Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP1.00 each
    
    
    100
    
    
    
    100Preference shares of AUD 100.00 each
    
    
    100
    
    
    
    100Preference shares of USD 90.00 each
    
    
    100
    
    
    
    100United States of AmericaAlcan Corporation
    
    Holding company
    
    Ordinary shares of USD0.01 each
    
    
    100
    
    
    
    100Alcan International Network USA Inc.
    
    Holding company
    
    Ordinary shares of USD 23,009.803922 each
    
    
    100
    
    
    
    100NERCO Coal LLC
    
    Holding company
    
    Units of  USD 1.00 each
    
    
    100
    
    
    
    100NERCO LLC
    
    Holding company
    
    Units of no par value
    
    
    100
    
    
    
    100Pechiney Becancour Inc.
    
    Holding companyPechiney Metals LLC
    
    Holding companyRio Tinto America Holdings Inc
    
    Holding company
    
    Common shares of USD 0.01 each
    
    
    100
    
    
    
    100Rio Tinto America Inc
    
    Holding company
    
    Common shares of USD 100.00 each
    
    
    100
    
    
    
    100Rio Tinto Energy America Inc.
    
    Holding company
    
    Common shares of USD 0.01 each
    
    
    100
    
    
    
    100Rio Tinto Sage LLC
    
    Holding company
    
    Units of no par value
    
    
    100
    
    
    
    100RTAlcan 3 LLC
    
    Holding company
    
    Common shares of no par value
    
    
    100
    
    
    
    100RTAlcan 2 LLC
    
    Holding company
    
    Common shares of no par value
    
    
    100
    
    
    
    100US Borax Holdings Inc.
    
    Holding company
    
    Common shares of USD 0.01 each
    
    
    100
    
    
    
    100Western Minerals Inc
    
    Holding company
    
    Common shares of USD 1.00 each
    
    
    100
    
    
    
    100