Exhibit 8.1

List of Subsidiaries



|                                                    |  |                         
|--------------------------------------------------- |  | ------------------------
|Company                                             |  | Country of
Incorporation
|                                                    | 
|Addison Wesley Longman Australia Pty Ltd            |  | Australia               
|AEL (S) PTE Limited                                 |  | Singapore               
|Aldwych Finance Limited                             |  | England and Wales       
|Americas Choice Inc                                |  | USA                     
|ATI Professional Development LLC                    |  | USA                     
|ASET Group Limited                                  |  | England and Wales       
|ASET Limited                                        |  | England and Wales       
|ASET Management Limited                             |  | England and Wales       
|ASET Solutions Limited                              |  | England and Wales       
|Aulis Verwartungs GMBH                              |  | Germany                 
|Author House Inc                                    |  | USA                     
|Axis Finance Inc                                    |  | USA                     
|Beijing Danwei Consulting Limited                   |  | China                   
|Beijing Global Education & Technology Co Ltd        |  | China                   
|Beijing Rongjin Advertising Consultancy Company Ltd |  | China                   
|Beijing WSE Training Centre Co Ltd                  |  | China                   
|Blue Wharf Ltd                                      |  | England and Wales       
|Burmedia Investments Ltd                            |  | England and Wales       
|CA of Michigan LLC                                  |  | USA                     
|Camshaw USA Inc                                     |  | USA                     
|Century Consultants Limited                         |  | USA                     
|Certiport China Co Ltd                              |  | USA                     
|Certiport China Holding LLC                         |  | USA                     
|Certiport Inc                                       |  | USA                     
|CG Manipal Schools Private Limited                  |  | India                   
|Chongquing WSE Training Centre Co Ltd               |  | China                   
|Chronicle Australasia Pty Ltd                       |  | Australia               
|Cogmed Systems AB                                   |  | Sweden                  
|Connections Academy of Alaska LLC                   |  | USA                     
|Connections Academy of Arizona LLC                  |  | USA                     
|Connections Academy of Arkansas LLC                 |  | USA                     
|Connections Academy of California LLC               |  | USA                     
|Connections Academy of Colorado LLC                 |  | USA                     
|Connections Academy of Florida LLC                  |  | USA                     
|Connections Academy of Georgia LLC                  |  | USA                     
|Connections Academy of IdahoLLC                     |  | USA                     
|Connections Academy of Indiana LLC                  |  | USA                     
|Connections Academy of Iowa LLC                     |  | USA                     
|Connections Academy of Kansas LLC                   |  | USA                     
|Connections Academy of Kentucky LLC                 |  | USA                     
|Connections Academy of Louisiana LLC                |  | USA                     
|Connections Academy of Maine LLC                    |  | USA                     
|Connections Academy of Minnesota LLC                |  | USA                     
|Connections Academy of Missouri LLC                 |  | USA                     
|Connections Academy of Nevada LLC                   |  | USA                     
|Connections Academy of New Jersey LLC               |  | USA                     
|Connections Academy of New Mexico LLC               |  | USA                     
|Connections Academy of New York LLC                 |  | USA                     
|Connections Academy of Ohio LLC                     |  | USA                     



---

|                                                        |  |                  
|------------------------------------------------------- |  | -----------------
|Connections Academy of Oklahoma LLC                     |  | USA              
|Connections Academy of Oregon LLC                       |  | USA              
|Connections Academy of Pennsylvania LLC                 |  | USA              
|Connections Academy of South Carolina LLC               |  | USA              
|Connections Academy of Tennessee LLC                    |  | USA              
|Connections Academy of Texas LLC                        |  | USA              
|Connections Academy of Utah LLC                         |  | USA              
|Connections Academy of Virginia LLC                     |  | USA              
|Connections Academy of Washington LLC                   |  | USA              
|Connections Academy of Wisconsin LLC                    |  | USA              
|Connections Academy of Wyoming LLC                      |  | USA              
|Connections Education LLC                               |  | USA              
|Connections Education Inc                               |  | USA              
|CTI Education Group Pty Ltd                             |  | South Africa     
|Danwei Media Limited                                    |  | Hong Kong        
|Dominie Press Inc                                       |  | USA              
|Dorian Finance Limited                                  |  | Ireland          
|Dorling Kindersley Australia Pty Ltd                    |  | Australia        
|Dorling Kindersley (India) Private Limited              |  | India            
|EBNT Canada Holdings ULC                                |  | Canada           
|EBNT Holdings Limited                                   |  | Canada           
|EBNT USA Holdings Inc                                   |  | USA              
|eCollege inc                                            |  | USA              
|Edexcel China Ltd                                       |  | Hong Kong        
|Edexcel Ltd                                             |  | England and Wales
|Edexcel South Africa Pty Ltd                            |  | South Africa     
|Editions Du Renouveau Pedagogique Inc                   |  | Canada           
|Education by Association (Pty) Ltd                      |  | South Africa     
|Education Development International plc                 |  | England and Wales
|Education Resources (Cyprus) Limited                    |  | Cyprus           
|Education Resources Pte Ltd                             |  | Singapore        
|Education Resources (HK) Ltd                            |  | Hong Kong        
|Educational Publishers LLP                              |  | USA              
|Educomp Higher Initiatives Pte Ltd                      |  | Singapore        
|Edurite School Services Pvt Ltd                         |  | India            
|Embanet ULC                                             |  | Canada           
|Embanet-Compass Knowledge Group Inc                     |  | USA              
|Embankment Finance Ltd                                  |  | England and Wales
|English Language Learning and Instruction System Inc    |  | USA              
|eNVQ Limited                                            |  | England and Wales
|EQL Assessment Limited                                  |  | England and Wales
|Escape Studios Limited                                  |  | England and Wales
|FastExpress Centro de Idiomas Lda                       |  | Brazil           
|FBH Inc Sarl                                            |  | Luxembourg       
|FDI Intelligence Limited                                |  | England and Wales
|Financial Times (ASC) Limited                           |  | England and Wales
|Financial Times Electronic Publishing (HK) Ltd          |  | Hong Kong        
|Financial Times Electronic Publishing (Philippines) Inc |  | Philippines      
|Financial Times Group Ltd                               |  | England and Wales
|Financial Times Investor Ltd                            |  | England and Wales
|Florida Connections Academy LLC                         |  | USA              
|Franchise Support & Services SL                         |  | Spain            
|Fronter AS                                              |  | Denmark          
|Fronter AS                                              |  | Norway           



---

|                                                          |  |                  
|--------------------------------------------------------- |  | -----------------
|Fronter GmbH                                              |  | Germany          
|Fronter Oy                                                |  | Finland          
|Fronter UK Limited                                        |  | England and Wales
|FT Business Information Limited                           |  | England and Wales
|FT Group Inc                                              |  | USA              
|FT MGA Holdings LLC                                       |  | USA              
|FT Knowledge (Holdings) Inc                               |  | USA              
|FT Knowledge Leadership Dialog LLC                        |  | USA              
|FT Labs Limited                                           |  | England and Wales
|FT Personal Finance Ltd                                   |  | England and Wales
|FT Publications Inc                                       |  | USA              
|Gamma Master China Ltd                                    |  | Hong Kong        
|GED Domains LLC                                           |  | USA              
|GED Testing Services LLC                                  |  | USA              
|Global Education & Technology (HK) Limited                |  | Hong Kong        
|Global Education & Technology Group Limited (Cayman)      |  | Cayman Islands   
|Global Elite Education & Technology (Shanghai) Co Limited |  | China            
|Global English Asia Inc                                   |  | USA              
|Global English Brazil Ltda                                |  | Brazil           
|Global English Corporation                                |  | USA              
|Global English France SARL                                |  | France           
|Global English Germany GmbH                               |  | Germany          
|Global English Hong Kong Limited                          |  | Hong Kong        
|Global English India Private Limited                      |  | India            
|Global English International Inc                          |  | BVI              
|Global English Japan K.K.                                 |  | Japan            
|Global English Mexico S de R L de CV                      |  | Mexico           
|GOAL Limited                                              |  | England and Wales
|Guangzhou Crescent Software Co Ltd                        |  | China            
|Green Wharf Limited                                       |  | England and Wales
|Heilongjiang WSE Training Centre Co Ltd                   |  | China            
|Heinemann Education Botswana Publishers (Pty) Ltd         |  | Botswana         
|Heinemann Publishers (Pty) Ltd                            |  | South Africa     
|Heinemann Lesotho Pty Ltd                                 |  | Lesotho          
|Hong Kong Mergermarket Consulting Ltd                     |  | China            
|Icodeon Limited                                           |  | England and Wales
|Integral 7 Inc                                            |  | USA              
|IndiaCan Education Private Limited                        |  | India            
|Infinata Inc                                              |  | USA              
|InfraAmericas Inc                                         |  | USA              
|Inframation Limited                                       |  | England and Wales
|Intellipro Inc                                            |  | USA              
|IOKI SpZoo                                                |  | Poland           
|Joint Examining Board Limited                             |  | England and Wales
|K to the 8thPower Inc                                     |  | USA              
|Knowledge Analysis Technologies LLC                       |  | USA              
|LCCI International Qualifications (Malaysia) Sdn.Bhd      |  | Malaysia         
|LCCIEB Training Consultancy Ltd                           |  | China            
|Learn Africa Plc                                          |  | Nigeria          
|Lesson Lab Inc                                            |  | USA              
|Logic Certification Ltd                                   |  | England and Wales
|Logic Training and Assessments Ltd                        |  | England and Wales
|Longman Australasia Pty Ltd                               |  | Australia        
|Longman Group (Overseas) Holdings Ltd                     |  | England and Wales



---

|                                                     |  |                     
|---------------------------------------------------- |  | --------------------
|Longman Indochina Acquisition LLC                    |  | USA                 
|Longman Kenya Ltd                                    |  | Kenya               
|Longman Malawi Ltd                                   |  | Malawi              
|Longman Mocambique Ltda                              |  | Mozambique          
|Longman Namibia (Pty) Ltd                            |  | Namibia             
|Longman Swaziland (Proprietary) Ltd                  |  | Swaziland           
|Longman Tanzania Ltd                                 |  | Tanzania            
|Longman Zambia Educational Publishers Pty Ltd        |  | Zambia              
|Longman Zambia Ltd                                   |  | Zambia              
|Longman Zimbabwe (Private) Ltd                       |  | Zimbabwe            
|Maskew Miller Longman (Pty) Ltd                      |  | South Africa        
|MeasureUp LLC                                        |  | USA                 
|Medley Global Advisors LLC                           |  | USA                 
|MergerID Limited                                     |  | England and Wales   
|Mergermarket (U.S.) Ltd                              |  | USA                 
|Mergermarket Consulting (Australia) Pty Ltd          |  | Australia           
|Mergermarket Consulting (Singapore) Pte Ltd          |  | Singapore           
|Mergermarket Consulting Ltd                          |  | Hong Kong           
|Mergermarket Ltd                                     |  | England and Wales   
|Mergermarket FZ LLC                                  |  | United Arab Emirates
|MetaMetrics Inc                                      |  | USA                 
|Midlands Educational Technology Ltd                  |  | England and Wales   
|Midrand Graduate Institute Pty Ltd                   |  | South Africa        
|Money Media Inc                                      |  | USA                 
|National Computer Systems Japan Co Ltd               |  | Japan               
|NCS Beijing                                          |  | China               
|NCS Information Services Technology (Beijing) Co Ltd |  | China               
|NCS Pearson Puerto Rico Inc                          |  | Puerto Rico         
|NCS Pearson (India) private Ltd                      |  | India               
|NCS Pearson Inc                                      |  | USA                 
|NCS Pearson Pty Ltd                                  |  | Australia           
|New York Institute of Finance Inc                    |  | USA                 
|NYIF Holdings Inc                                    |  | USA                 
|Ordinate Corporation                                 |  | USA                 
|P. Ed. Aust Pty Ltd                                  |  | Australia           
|Pearson Affordable Learning Fund Ltd                 |  | England and Wales   
|Pearson America LLC                                  |  | USA                 
|Pearson Amsterdam BV                                 |  | Netherlands         
|Pearson Amsterdam Finance Limited                    |  | England and Wales   
|Pearson Assessment & Information BV                  |  | Netherlands         
|Pearson Assessment & Information BVBA                |  | Belgium             
|Pearson Assessment & Information GmbH                |  | Germany             
|Pearson Australia Finance Unlimited                  |  | England and Wales   
|Pearson Australia Group Pty Ltd                      |  | Australia           
|Pearson Australia Holdings Pty Ltd                   |  | Australia           
|Pearson Australia Pty Ltd                            |  | Australia           
|Pearson Beijing Consulting Co Ltd                    |  | China               
|Pearson Business Services Inc                        |  | USA                 
|Pearson Canada Assessments Inc                       |  | Canada              
|Pearson Canada Finance Unlimited                     |  | England and Wales   
|Pearson Canada Holdings Inc                          |  | Canada              
|Pearson Canada Inc                                   |  | Canada              
|Pearson Central Europe SpZoo                         |  | Poland              
|Pearson College Limited                              |  | England and Wales   



---

|                                                        |  |                  
|------------------------------------------------------- |  | -----------------
|Pearson DBC Holdings Inc                                |  | USA              
|Pearson Deutschland GmbH                                |  | Germany          
|Pearson Digital Learning Puerto Rico Inc                |  | Puerto Rico      
|Pearson Dollar Finance plc                              |  | England and Wales
|Pearson Dollar Finance Two plc                          |  | England and Wales
|Pearson Driving Assessments Ltd                         |  | England and Wales
|Pearson Educacion de Chile Ltda                         |  | Chile            
|Pearson Educacion de Colombia Ltda                      |  | Colombia         
|Pearson Educacion de Mexico SA de CV                    |  | Mexico           
|Pearson Educacion de Panama SA                          |  | Panama           
|Pearson Educacion de Peru SA                            |  | Peru             
|Pearson Educacion Do Brasil Limitada                    |  | Brazil           
|Pearson Educacion S.A                                   |  | Spain            
|Pearson Education (South Africa) Pty Ltd                |  | South Africa     
|Pearson Education (Singapore) Pte Ltd                   |  | Singapore        
|Pearson Education and Assessment Inc                    |  | USA              
|Pearson Education Achievement Solutions (Pty) Ltd       |  | South Africa     
|Pearson Education Asia Ltd                              |  | Hong Kong        
|Pearson Education Australia Superannuation Fund Pty Ltd |  | Australia        
|Pearson Education Benelux BV                            |  | Belgium          
|Pearson Education Botswana (Proprietary) Ltd            |  | Botswana         
|Pearson Education Hellas SA                             |  | Greece           
|Pearson Education Holdings Inc                          |  | USA              
|Pearson Education Holdings Ltd                          |  | England and Wales
|Pearson Education Inc                                   |  | USA              
|Pearson Education Indochina Ltd                         |  | Thailand         
|Pearson Education Investments Limited                   |  | England and Wales
|Pearson Education Korea Ltd                             |  | Korea            
|Pearson Education Ltd                                   |  | England and Wales
|Pearson Education Publishing Limited                    |  | Nigeria          
|Pearson Education S.A                                   |  | Uruguay          
|Pearson Education S.A.                                  |  | Argentina        
|Pearson Education Schweiz AG                            |  | Switzerland      
|Pearson Education Services Pvt Ltd                      |  | India            
|Pearson Education South Asia Pte Ltd                    |  | Singapore        
|Pearson Education Taiwan Ltd                            |  | Taiwan           
|Pearson Education Yayincilik Sirketi                    |  | Turkey           
|Pearson Educational Measurement Canada Inc              |  | Canada           
|Pearson Educational Publishers LLC                      |  | USA              
|Pearson France SAS                                      |  | France           
|Pearson Funding One plc                                 |  | England and Wales
|Pearson Funding Two plc                                 |  | England and Wales
|Pearson Funding Four plc                                |  | England and Wales
|Pearson Funding Five plc                                |  | England and Wales
|Pearson Heinemann Ltd                                   |  | England and Wales
|Pearson Holdings Inc                                    |  | USA              
|Pearson Holdings Southern Africa (Pty) Ltd              |  | South Africa     
|Pearson Inc                                             |  | USA              
|Pearson India PvT Ltd                                   |  | India            
|Pearson International Finance Ltd                       |  | England and Wales
|Pearson Investment Holdings Inc                         |  | USA              
|Pearson IOKI SpZoo SpK                                  |  | Poland           
|Pearson Italy Srl                                       |  | Italy            
|Pearson in Practice ATA Limited                         |  | England and Wales



---

|                                                          |  |                  
|--------------------------------------------------------- |  | -----------------
|Pearson in Practice Skills Based Learning Limited         |  | England and Wales
|Pearson in Practice Technology Limited                    |  | England and Wales
|Pearson in Practice Holdings Limited                      |  | England and Wales
|Pearson Japan KK                                          |  | Japan            
|Pearson Lanka (Pvt) Ltd                                   |  | Sri Lanka        
|Pearson Learning China (Hong Kong) Limited                |  | China            
|Pearson Learning (Hong Kong) Limited                      |  | Hong Kong        
|Pearson Lesotho (Proprietary) Ltd                         |  | Lesotho          
|Pearson Loan Finance Unlimited                            |  | England and Wales
|Pearson Loan Finance No.2 Unlimited                       |  | England and Wales
|Pearson Loan Finance No.3 Unlimited                       |  | England and Wales
|Pearson Loan Finance No.4 Unlimited                       |  | England and Wales
|Pearson Longman LLC                                       |  | USA              
|Pearson Longman Uganda Limited                            |  | Uganda           
|Pearson Luxembourg Holdings Sarl                          |  | Luxembourg       
|Pearson Luxembourg No. 1 Sarl                             |  | Luxembourg       
|Pearson Luxembourg No. 2 Sarl                             |  | Luxembourg       
|Pearson Malaysia Sdn Bhd                                  |  | Malaysia         
|Pearson Management Services Ltd                           |  | England and Wales
|Pearson Marang (Pty) Ltd                                  |  | South Africa     
|Pearson Netherlands BV                                    |  | Netherlands      
|Pearson Netherlands Holdings BV                           |  | Netherlands      
|Pearson New Zealand Ltd                                   |  | New Zealand      
|Pearson Online Tutoring LLC                               |  | USA              
|Pearson Overseas Holdings Ltd                             |  | England and Wales
|Pearson PEM P.R. Inc                                      |  | Puerto Rico      
|Pearson Professional Holdings Ltd                         |  | England and Wales
|Pearson PRH Holdings Limited                              |  | England and Wales
|Pearson Publications Inc                                  |  | USA              
|Pearson Real Estate Holdings Inc                          |  | USA              
|Pearson (Singapore) Pte Ltd                               |  | Singapore        
|Pearson Services Ltd                                      |  | England and Wales
|Pearson Shared Services Ltd                               |  | England and Wales
|Pearson (Shanghai) Corporate Management Consulting Co Ltd |  | China            
|Pearson Sweden AB                                         |  | Sweden           
|Pearson Vue Philippines Inc                               |  | Philippines      
|Pearson Yucai (Beijing) Technology Development Co Ltd     |  | China            
|PN Holdings Inc                                           |  | USA              
|PT Efficient English Services                             |  | Indonesia        
|Pren-Hall Corporation                                     |  | USA              
|Prentice Hall Developmental Learning Centres Inc          |  | USA              
|Reading Property Holdings LLC                             |  | USA              
|Rebus Planning Associates Inc                             |  | USA              
|Rycade Capital Corporation                                |  | USA              
|Sector Training Limited                                   |  | England and Wales
|Servicios Administrationes Pearson Educacion SA de CV     |  | Mexico           
|Shanghai AWL Education Software Company                   |  | Shanghai         
|Shanghai AWL Education Software Ltd                       |  | Shanghai         
|Smarthinking Inc                                          |  | USA              
|Sound Holdings Inc                                        |  | USA              
|Southwark Administracao e Participacoes Ltda              |  | Brazil           
|Spear Insurance Ltd                                       |  | Bermuda          
|Stark Holding GmbH                                        |  | Germany          
|Stark Verlagsgesellschaft mbH & Co KG                     |  | Germany          



---

|                                                             |  |                  
|------------------------------------------------------------ |  | -----------------
|Stark Verwaltungsgesellschaft mbH                            |  | Germany          
|Sunny Key International Holdings Limited (BVI)               |  | BVI              
|Testchange Ltd                                               |  | England and Wales
|TecQuipment Services Ltd                                     |  | England and Wales
|Texas Connections Academy at Houston LLC                     |  | USA              
|TQ Catalis Ltd                                               |  | England and Wales
|TQ Clapham Ltd                                               |  | England and Wales
|TQ Education & Training Ltd                                  |  | Saudi Arabia     
|TQ Education & Training Ltd                                  |  | England and Wales
|TQ Global Limited                                            |  | England and Wales
|TQ Group Ltd                                                 |  | England and Wales
|TQ Holdings Ltd                                              |  | England and Wales
|TQ Training Ltd                                              |  | England and Wales
|TQ Trustees Ltd                                              |  | England and Wales
|The Administrative Assistants Limited                        |  | Canada           
|The Assessment Company Ltd                                   |  | England and Wales
|The Coaching Space LLC                                       |  | USA              
|The Coaching Space Ltd                                       |  | England and Wales
|The Financial Times (Benelux) Ltd                            |  | England and Wales
|The Financial Times (France) Ltd                             |  | England and Wales
|The Financial Times (Hong Kong) Ltd                          |  | Hong Kong        
|The Financial Times (India) Private Ltd                      |  | India            
|The Financial Times (Japan) Ltd                              |  | England and Wales
|The Financial Times (M-M UK) Limited                         |  | England and Wales
|The Financial Times (Spain) Ltd                              |  | England and Wales
|The Financial Times Ltd (Newspaper)                          |  | England and Wales
|The FT (Europe) GmbH                                         |  | Germany          
|The Learning Edge International Pty Ltd                      |  | Australia        
|The SIOP Institute LLC                                       |  | USA              
|TutorVista Global LLC                                        |  | India            
|TutorVista Global PvT Ltd                                    |  | India            
|TutorVista Education India PvT Ltd                           |  | India            
|VUE Testing Services Israel Ltd                              |  | Israel           
|Wall Street Institute Master Italia Srl                      |  | Italy            
|Wall Street Institute BV                                     |  | Netherlands      
|Wall Street Institute Kft                                    |  | Hungary          
|Wall Street Institute International Inc                      |  | USA              
|WSE Training Centre (Guangdong) Co Ltd                       |  | China            
|WSE Training Centre (Shanghai) Co Ltd                        |  | China            
|WSI Education Brazil Licenciamentos e Cursos de Idiomar Ltda |  | Brazil           
|WSI Education Holdings Sarl                                  |  | Luxembourg       
|WSI Education GmbH                                           |  | Germany          
|WSI International Inc                                        |  | USA              
|YinHuan (Shanghai) Software Technology Co Ltd                |  | China