Exhibit 8.1
 List of subsidiary companies
At 31 December 2010
  2010 Financial statements
 Proportionof class
    
    
    GroupCompany and country
    
    Principal
    
    Class of
    
    
    held
    
    
    interestof incorporation
    
    activities
    
    shares held
    
    
    %
    
    
    %AustraliaAustralian Coal Holdings Pty Limited
    
    Holding company
    
    A Class
    
    
    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 (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
    
    
    
    100BermudaNorth 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
    
    
    
    100QIT Madagascar Minerals Ltd.
    
    Holding company
    
    Ordinary shares of USD 1.00 each
    
    
    100
    
    
    
    100QIT Madagascar Minerals Ltd et Compagnie
    
    Holding company
    
    Ordinary shares of USD 10.00 each
    
    
    99
    
    
    
    100CanadaRio 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
    
    
    
    100Rio Tinto Finance Canada Inc.
    
    Finance company
    
    Ordinary shares
    
    
    100
    
    
    
    100FranceLuzenac Europe SAS
    
    Holding company
    
    Shares of EUR 38.15 each
    
    
    100
    
    
    
    100NamibiaSkeleton Coast Diamonds Limited
    
    Holding company
    
    Shares of NAD 2.00 each
    
    
    100
    
    
    
    100NetherlandsRio 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
    
    
    
    100Rio Tinto Investments Holdings BV
    
    Holding company
    
    Shares of EUR 454.00 each
    
    
    100
    
    
    
    100South AfricaPalabora Holdings Ltd.
    
    Holding company
    
    Shares of ZAR 1.00 each
    
    
    58
    
    
    
    58Rio Tinto South Africa Limited
    
    Holding company
    
    Shares of ZAR 1.00 each
    
    
    100
    
    
    
    100




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Proportionof class
    
    
    GroupCompany and country
    
    Principal
    
    Class of
    
    
    held
    
    
    interestof incorporation
    
    activities
    
    shares held
    
    
    %
    
    
    %United KingdomRio Tinto Finance Holdings Limited
    
    Finance company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto European Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Finance plc
    
    Finance company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto International Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Investments Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Minerals Development Limited
    
    Holding company
    
    Ordinary shares of GBP 0.25 each
    
    
    100
    
    
    
    100Rio Tinto Namibian Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Overseas Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Talc Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Rio Tinto Western Holdings Limited
    
    Holding company
    
    Ordinary shares of GBP 1.00 each
    
    
    100
    
    
    
    100Preference shares of AUD 100.00 each
    
    
    100
    
    
    
    100Preference shares of USD 90.00 each
    
    
    100
    
    
    
    100United States of AmericaKennecott Holdings Corporation
    
    Holding company
    
    Common shares of USD 0.01 each
    
    
    100
    
    
    
    100Rio 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
    
    
    
    100US Borax Holdings Inc.
    
    Holding company
    
    Common shares of USD 0.01 each
    
    
    100
    
    
    
    100