Exhibit 8.1

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List of subsidiary companies
At 31 December 2007

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note 37 to the 2007 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

|Company and country                    | Principal       |  | Class of                         |  | Proportion |  | Group    | 
|-------------------------------------- | --------------- |  | -------------------------------- |  | ---------- |  | -------- | 
|of incorporation                       | activities      |  | shares held                      |  | of class   |  | interest | 
|                                       |                 |  |                                  |  | held       |  |          | 
|                                       |                 |  |                                  |  | %          |  | %        | 
|Australia                              |                 |  |                                  |  |            |  |          | 
|Australian Coal Holdings Pty Limited   | Holding company |  | 'A' Class Ordinary
      shares  |  | 100        |  | 100      | 
|                                       |                 |  | Ordinary shares                  |  | 100        |  | 100      | 
|Argyle Diamonds Limited                | Holding company |  | Class A shares                   |  | 100        |  | 100      | 
|                                       |                 |  | Class B shares                   |  | 100        |  | 100      | 
|Hamersley Holdings Limited             | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|North IOC Holdings Pty Limited         | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|North Limited                          | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Pacific Aluminium Pty Limited          | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Peko-Wallsend Pty Limited              | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto Aluminium (Holdings) Limited | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto (Commercial Paper) Limited   | Finance company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto Finance Limited              | Finance company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto Finance (USA) Limited        | Finance company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto Investments One Pty Limited  | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Rio Tinto Investments Two Pty Limited  | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|Tinto Holdings Australia Pty Limited   | Holding company |  | Ordinary shares                  |  | 100        |  | 100      | 
|                                       |                 |  | A Class shares                   |  | 100        |  | 100      | 
|Bermuda                                |                 |  |                                  |  |            |  |          | 
|North IOC (Bermuda) Holdings Limited   | Holding company |  | Ordinary shares of USD 1.00 each |  | 100        |  | 100      | 
|Rio Tinto Escondida Limited            | Holding company |  | Ordinary shares of USD 1.00 each |  | 100        |  | 100      | 
|                                       |                 |  |                                  |  |            |  |          | 
|Canada                                 |                 |  |                                  |  |            |  |          | 
|Rio Tinto Alcan Inc                    | Holding company |  | Common shares                    |  | 100        |  | 100      | 
|Rio Tinto Canada Inc                   | Holding company |  | Class B shares no par value      |  | 100        |  | 100      | 
|                                       |                 |  | Class C shares no par value      |  | 100        |  | 100      | 
|                                       |                 |  | Class D shares no par value      |  | 100        |  | 100      | 
|Namibia                                |                 |  |                                  |  |            |  |          | 
|Skeleton Coast Diamonds Limited        | Holding company |  | Shares of NAD 2.00 each          |  | 100        |  | 100      | 
|                                       |                 |  |                                  |  |            |  |          | 
|France                                 |                 |  |                                  |  |            |  |          | 
|Luzenac Borax et Mineraux SA           | Holding company |  | Shares of EUR X.00 each?         |  | 100        |  | 100      | 
|                                       |                 |  |                                  |  |            |  |          | 
|Netherlands                            |                 |  |                                  |  |            |  |          | 
|Rio Tinto Eastern Investments BV       | Holding company |  | Shares of EUR 454.00 each        |  | 100        |  | 100      | 
|Rio Tinto Holdings BV                  | Holding company |  | Shares of EUR 454.00 each        |  | 100        |  | 100      | 
|Tirbit vof                             | Holding company |  | Capital not divided into parts   |  | 100        |  | 100      | 
|Tirbit Holdings BV                     | Holding company |  | Shares of EUR 453.00 each        |  | 100        |  | 100      | 
|                                       |                 |  |                                  |  |            |  |          | 
|New Zealand                            |                 |  |                                  |  |            |  |          | 
|RTA Pacific (NZ) Limited               |                 |  |                                  |  |            |  |          | 
|                                       |                 |  |                                  |  |            |  |          | 
|South Africa                           |                 |  |                                  |  |            |  |          | 
|Palabora Holdings Limited              | Holding company |  | Shares of ZAR 1.00 each          |  | 57.73      |  | 57.73    | 
|Rio Tinto South Africa Limited         | Holding company |  | Shares of ZAR 1.00 each          |  | 100        |  | 100      | 

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|United Kingdom                            |                 |  |                                            |  |     |  |     | 
|----------------------------------------- | --------------- |  | ------------------------------------------ |  | --- |  | --- | 
|Rio Tinto Aluminium Holdings (UK) Limited | Holding company |  | Ordinary shares
      of GBP 1.00 each     |  | 100 |  | 100 | 
|Rio Tinto Australian Holdings Limited     | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Finance Holdings Limited        | Finance company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|                                          |                 |  | Preference shares of AUD
      100.00 each |  | 100 |  | 100 | 
|Rio Tinto European Holdings Limited       | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Finance plc                     | Finance company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|                                          |                 |  | Ordinary shares of USD 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto International Holdings Limited  | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Investments Limited             | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Metals Limited                  | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Minerals Development Limited    | Holding company |  | Ordinary shares of GBP 0.25
      each     |  | 100 |  | 100 | 
|Rio Tinto Namibian Holdings Limited       | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Overseas Holdings Limited       | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto South East Asia Limited         | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Talc Limited                    | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|Rio Tinto Western Holdings Limited        | Holding company |  | Ordinary shares of GBP 1.00
      each     |  | 100 |  | 100 | 
|                                          |                 |  | Preference shares of AUD
      100.00 each |  | 100 |  | 100 | 
|                                          |                 |  | Preference shares of USD
      90.00 each  |  | 100 |  | 100 | 
|Tinto Channel Islands Limited             | Holding company |  | Ordinary shares of USD 1.00
      each     |  | 100 |  | 100 | 
|Tinto Jersey Limited                      | Holding company |  | Ordinary shares of USD 1.00
      each     |  | 100 |  | 100 | 
|                                          |                 |  |                                            |  |     |  |     | 
|United States of America                  |                 |  |                                            |  |     |  |     | 
|Rio Tinto America Holdings Inc            | Holding company |  | Common shares of USD 0.01
      each       |  | 100 |  | 100 | 
|Rio Tinto America Inc                     | Holding company |  | Common shares of USD 100.00
      each     |  | 100 |  | 100 | 

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