Exhibit 8.1

List of Subsidiaries



|                                                            |  |                         
|----------------------------------------------------------- |  | ------------------------
|Company                                                     |  | Country of
Incorporation
|                                                            | 
|A Plus Education Solutions Private Limited                  |  | India                   
|Addison Wesley Longman Australia Pty Limited                |  | Australia               
|Addison Wesley Longman, Inc.                                |  | US                      
|Addison-Wesley Educational Publishers Inc.                  |  | US                      
|AEL (S) PTE Limited                                         |  | Singapore               
|Aldwych Finance Limited                                     |  | UK                      
|Americas Choice, Inc.                                      |  | US                      
|ASET Group Limited                                          |  | UK                      
|ASET Limited                                                |  | UK                      
|ASET Management Limited                                     |  | UK                      
|ASET Solutions Limited                                      |  | UK                      
|ATI Professional Development LLC                            |  | US                      
|Atkey Finance Limited                                       |  | Ireland                 
|Aulis Verwaltungs GmbH                                      |  | Germany                 
|Axis Finance Inc.                                           |  | US                      
|Beijing Global Education & Technology Co., Ltd.             |  | China                   
|Beijing Wall Street English Training Centre Company Limited |  | China                   
|Berrisford Finance Limited                                  |  | Ireland                 
|Blue Wharf Limited                                          |  | UK                      
|Burmedia Investments Limited                                |  | UK                      
|CA of Michigan, LLC                                         |  | US                      
|Camsaw College Publishing Company, Inc.                     |  | US                      
|Camsaw, Inc.                                                |  | US                      
|CAMSAWUSA, Inc.                                             |  | US                      
|Casapsi Livraria e Editora Ltda                             |  | Brazil                  
|Centro Cultural Americano Franquias e Comércio Ltda.        |  | Brazil                  
|Century Consultants, Ltd.                                   |  | US                      
|Certiport China Co. Ltd.                                    |  | China                   
|Certiport China Holding, LLC                                |  | US                      
|Certiport, Inc.                                             |  | US                      
|CG Manipal Schools Private Limited                          |  | Nepal                   
|Chongqing WSE Training Centre Co Ltd                        |  | China                   
|Cogmed Systems AB                                           |  | Sweden                  
|Connections Academy of Alaska, LLC                          |  | US                      
|Connections Academy of Arizona, LLC                         |  | US                      
|Connections Academy of Arkansas, LLC                        |  | US                      
|Connections Academy of California, LLC                      |  | US                      
|Connections Academy of Colorado, LLC                        |  | US                      
|Connections Academy of DC, LLC                              |  | US                      
|Connections Academy of Florida, LLC                         |  | US                      
|Connections Academy of Georgia, LLC                         |  | US                      
|Connections Academy of Idaho, LLC                           |  | US                      
|Connections Academy of Indiana, LLC                         |  | US                      
|Connections Academy of Iowa, LLC                            |  | US                      
|Connections Academy of Kansas, LLC                          |  | US                      
|Connections Academy of Kentucky, LLC                        |  | US                      
|Connections Academy of Louisiana, LLC                       |  | US                      
|Connections Academy of Maine, LLC                           |  | US                      



---

|                                                       |  |                         
|------------------------------------------------------ |  | ------------------------
|Company                                                |  | Country of
Incorporation
|                                                       | 
|Connections Academy of Maryland, LLC                   |  | US                      
|Connections Academy of Massachusetts, LLC              |  | US                      
|Connections Academy of Minnesota, LLC                  |  | US                      
|Connections Academy of Missouri, LLC                   |  | US                      
|Connections Academy of Nevada, LLC                     |  | US                      
|Connections Academy of New Jersey, LLC                 |  | US                      
|Connections Academy of New Mexico, LLC                 |  | US                      
|Connections Academy of New York, LLC                   |  | US                      
|Connections Academy of North Carolina, LLC             |  | US                      
|Connections Academy of Ohio, LLC                       |  | US                      
|Connections Academy of Oklahoma, LLC                   |  | US                      
|Connections Academy of Oregon, LLC                     |  | US                      
|Connections Academy of Pennsylvania LLC                |  | US                      
|Connections Academy of South Carolina, LLC             |  | US                      
|Connections Academy of Tennessee, LLC                  |  | US                      
|Connections Academy of Texas, LLC                      |  | US                      
|Connections Academy of Utah, LLC                       |  | US                      
|Connections Academy of Virginia LLC                    |  | US                      
|Connections Academy of Washington LLC                  |  | US                      
|Connections Academy of Wisconsin LLC                   |  | US                      
|Connections Academy of Wyoming, LLC                    |  | US                      
|Connections Education, LLC                             |  | US                      
|Connections Education, Inc.                            |  | US                      
|CTI Education Group (Pty) Limited                      |  | South Africa            
|Dale Seymour Publications, Inc.                        |  | US                      
|Dominie Press Inc                                      |  | US                      
|Dorian Finance Limited                                 |  | Ireland                 
|Dorling Kindersley Australasia Pty Limited             |  | Australia               
|E Q L Assessment Limited                               |  | UK                      
|EBNT Canada Holdings ULC                               |  | Canada                  
|EBNT Holdings Limited                                  |  | Canada                  
|EBNT USA Holdings Inc.                                 |  | US                      
|eCollege.com                                           |  | US                      
|Edexcel Limited                                        |  | UK                      
|Edexcel South Africa Pty Ltd                           |  | South Africa            
|Éditions Du Renouveau Pédagogique Inc.                 |  | Canada                  
|Education by Association (Pty) Ltd                     |  | South Africa            
|Education Development International Plc                |  | UK                      
|Education Resources (Cyprus) Limited                   |  | Cyprus                  
|Educational Management Group Inc                       |  | US                      
|Educational Publishers LLP                             |  | UK                      
|Educational Resources (HK) Limited                     |  | Hong Kong               
|Educational Resources Pte Ltd                          |  | Singapore               
|Educomp Higher Initiatives Pte Ltd                     |  | Singapore               
|Embanet ULC                                            |  | Canada                  
|Embanet-Compass Knowledge Group, Inc.                  |  | US                      
|Embankment Finance Limited                             |  | UK                      
|English Language Learning and Instruction System, Inc. |  | US                      
|eNVQ Limited                                           |  | UK                      
|Escape Studios Limited                                 |  | UK                      
|Falstaff Holdco Inc.                                   |  | US                      
|Falstaff Inc.                                          |  | US                      



---

|                                                           |  |                         
|---------------------------------------------------------- |  | ------------------------
|Company                                                    |  | Country of
Incorporation
|                                                           | 
|FastExpress Centro de Idiomas Ltda                         |  | Brazil                  
|FBH, Inc.                                                  |  | US                      
|Florida Connections Academy, L.L.C.                        |  | US                      
|Franchise Support & Services, SL                           |  | Spain                   
|Gamma Master China, Limited                                |  | Hong Kong               
|GED Domains LLC                                            |  | US                      
|GED Testing Service LLC                                    |  | US                      
|Global Education & Technology (HK) Limited                 |  | Hong Kong               
|Global Education & Technology Group Limited                |  | Cayman Islands          
|Global Elite Education & Technology (Shanghai) Co. Limited |  | China                   
|GlobalEnglish Asia, Inc.                                   |  | US                      
|GlobalEnglish Brasil Ltda.                                 |  | Brazil                  
|GlobalEnglish France SARL                                  |  | France                  
|GlobalEnglish Germany GmbH                                 |  | Germany                 
|GlobalEnglish Hong Kong Limited                            |  | Hong Kong               
|GlobalEnglish India Private Limited                        |  | India                   
|GlobalEnglish Mexico S. de R.L.                            |  | Mexico                  
|Globe Fearon Inc.                                          |  | US                      
|GOAL Limited                                               |  | UK                      
|Green Wharf Limited                                        |  | UK                      
|Guangzhou Crescent Software Co., Ltd                       |  | China                   
|Heilongjiang WSE Training Centre Co Ltd                    |  | China                   
|Heinemann Educational Botswana (Publishers) (Pty) Limited  |  | Botswana                
|Heinemann Lesotho(Pty) Ltd                                 |  | Lesotho                 
|Heinemann Publishers (Pty) Ltd                             |  | South Africa            
|Icodeon Limited                                            |  | UK                      
|IndiaCan Education Private Limited                         |  | India                   
|Integral 7, Inc.                                           |  | US                      
|Intellipro, Inc                                            |  | US                      
|J M Soluções Exportação e Importação Ltda                  |  | Brazil                  
|Joint Examining Board Limited                              |  | UK                      
|Kagiso Education Pty Ltd                                   |  | South Africa            
|Knowledge Analysis Technologies, LLC                       |  | US                      
|LCCI International Qualifications (Malaysia) Sdn. Bhd.     |  | Malaysia                
|LCCIEB Training Consultancy., Ltd                          |  | China                   
|Learn Capital Venture Partners II, L.P.                    |  | US                      
|LessonLab, Inc.                                            |  | US                      
|Lignum Oil Company                                         |  | US                      
|Linx Brasil Distribuidora Ltda.                            |  | Brazil                  
|Longman (Malawi) Limited                                   |  | Malawi                  
|Longman Australasia Pty Ltd                                |  | Australia               
|Longman Group (Overseas Holdings) Limited                  |  | UK                      
|Longman Indochina Acquisition, L.L.C.                      |  | US                      
|Longman Kenya Limited                                      |  | Kenya                   
|Longman Mocambique Ltda                                    |  | Mozambique              
|Longman Swaziland (Pty) Limited                            |  | Swaziland               
|Longman Tanzania Limited                                   |  | Tanzania                
|Longman Zambia Educational Publishers Pty Ltd              |  | Zambia                  
|Longman Zambia Limited                                     |  | Zambia                  
|Longman Zimbabwe (Private) Ltd                             |  | Zimbabwe                
|Longmaned Ecuador S.A.                                     |  | Ecuador                 
|LRTE VOXY, LLC                                             |  | US                      



---

|                                                             |  |                         
|------------------------------------------------------------ |  | ------------------------
|Company                                                      |  | Country of
Incorporation
|                                                             | 
|LRTE Voxy, L.P.                                              |  | US                      
|Maskew Miller Longman (Pty) Limited                          |  | South Africa            
|MeasureUp, LLC                                               |  | US                      
|Midlands Educational Technology Limited                      |  | UK                      
|Midrand Graduate Institute Pty Ltd                           |  | South Africa            
|Modern Curriculum Inc.                                       |  | US                      
|Multi Treinamento e Editora Ltda.                            |  | Brazil                  
|Multilingua Limited                                          |  | UK                      
|National Computer Systems Japan Co. Ltd                      |  | Japan                   
|NCS Information Services Technology (Beijing) Co Ltd         |  | China                   
|NCS Pearson Pty Ltd                                          |  | Australia               
|NCS Pearson Puerto Rico, Inc.                                |  | Puerto Rico             
|NCS Pearson, Inc.                                            |  | US                      
|Ordinate Corporation                                         |  | US                      
|P.Ed. Aust Pty Ltd                                           |  | Australia               
|Pearson (Beijing) Management Consulting Co., Ltd.            |  | China                   
|Pearson (Guizhou) Education Technology Co., Ltd.             |  | China                   
|Pearson (Singapore) Pte. Ltd.                                |  | Singapore               
|Pearson Affordable Learning Fund Limited                     |  | UK                      
|Pearson America LLC                                          |  | US                      
|Pearson Amsterdam B.V.                                       |  | Netherlands             
|Pearson Amsterdam Finance Limited                            |  | UK                      
|Pearson Assessment & Information B.V.                        |  | Netherlands             
|Pearson Assessment and Information GmbH                      |  | Germany                 
|Pearson Australia Finance Unlimited                          |  | UK                      
|Pearson Australia Group Pty Ltd                              |  | Australia               
|Pearson Australia Holdings Pty Ltd                           |  | Australia               
|Pearson Australia Pty Ltd                                    |  | Australia               
|Pearson Benelux B.V.                                         |  | Netherlands             
|Pearson Books Limited                                        |  | UK                      
|Pearson Brazil Finance Limited                               |  | UK                      
|Pearson Business (Asia Pacific) Pte. Ltd                     |  | Singapore               
|Pearson Business Services Inc.                               |  | US                      
|Pearson Canada Assessment Inc                                |  | Canada                  
|Pearson Canada Finance Unlimited                             |  | UK                      
|Pearson Canada Holdings Inc                                  |  | Canada                  
|Pearson Canada Inc.                                          |  | Canada                  
|Pearson Central Europe sp. z o.o.                            |  | Poland                  
|Pearson Charitable Foundation                                |  | US                      
|Pearson College Limited                                      |  | UK                      
|Pearson DBC Holdings Inc.                                    |  | US                      
|Pearson Desarrollo y Capacitación Profesional Chile Limitada |  | Chile                   
|Pearson Deutschland GmbH                                     |  | Germany                 
|Pearson Digital Learning Puerto Rico, Inc.                   |  | Puerto Rico             
|Pearson Dollar Finance plc                                   |  | UK                      
|Pearson Dollar Finance Two plc                               |  | UK                      
|Pearson Educacion de Chile Limitada                          |  | Chile                   
|Pearson Educacion de Colombia S A S                          |  | Colombia                
|Pearson Educacion de Mexico, S.A. de C.V.                    |  | Mexico                  
|Pearson Educacion de Panama S.A.                             |  | Panama                  
|Pearson Educacion de Peru S.A.                               |  | Peru                    
|Pearson Educacion de Venezuela C.A.                          |  | Venezuela               



---

|                                                         |  |                         
|-------------------------------------------------------- |  | ------------------------
|Company                                                  |  | Country of
Incorporation
|                                                         | 
|Pearson Educacion S.A.                                   |  | Spain                   
|Pearson Education (Singapore) Pte Ltd                    |  | Singapore               
|Pearson Education Achievement Solutions (RF) (Pty) Ltd   |  | South Africa            
|Pearson Education Africa (Pty) Ltd                       |  | South Africa            
|Pearson Education and Assessment, Inc.                   |  | US                      
|Pearson Education Asia Limited                           |  | Hong Kong               
|Pearson Education Botswana (Pty) Limited                 |  | Botswana                
|Pearson Education do Brasil S.A                          |  | Brazil                  
|Pearson Education Hellas S.A.                            |  | Greece                  
|Pearson Education Holdings Inc.                          |  | US                      
|Pearson Education Holdings Limited                       |  | UK                      
|Pearson Education Indochina Limited                      |  | Thailand                
|Pearson Education Investments Limited                    |  | UK                      
|Pearson Education Korea Limited                          |  | South Korea             
|Pearson Education Limited                                |  | UK                      
|Pearson Education Namibia (Pty) Limited                  |  | Namibia                 
|Pearson Education Publishing Limited                     |  | Nigeria                 
|Pearson Education S.A.                                   |  | Uruguay                 
|Pearson Education S.A.                                   |  | Argentina               
|Pearson Education South Africa (Pty) Ltd                 |  | South Africa            
|Pearson Education South Asia Pte. Ltd.                   |  | Singapore               
|Pearson Education Taiwan Ltd                             |  | Taiwan                  
|Pearson Education, Inc.                                  |  | US                      
|Pearson Educational Measurement Canada, Inc.             |  | Canada                  
|Pearson Educational Publishers, LLC                      |  | US                      
|Pearson Egitim Cozumleri Tikaret Limited Sirketi         |  | Turkey                  
|Pearson English (Shanghai) Software Technology Co., Ltd. |  | China                   
|Pearson English Corporation                              |  | US                      
|Pearson English KK                                       |  | Japan                   
|Pearson Falstaff (Holdings) Inc.                         |  | US                      
|Pearson France SAS                                       |  | France                  
|Pearson Funding Five plc                                 |  | UK                      
|Pearson Funding Four plc                                 |  | UK                      
|Pearson Funding One plc                                  |  | UK                      
|Pearson Funding Two plc                                  |  | UK                      
|Pearson Group FURBS Trustee Limited                      |  | UK                      
|Pearson Group Pension Trustee Limited                    |  | UK                      
|Pearson Heinemann Limited                                |  | UK                      
|Pearson Holdings Inc.                                    |  | US                      
|Pearson Holdings Southern Africa (Pty) Limited           |  | South Africa            
|Pearson in Practice ATA Limited                          |  | UK                      
|Pearson in Practice Holdings Limited                     |  | UK                      
|Pearson in Practice Skills Based Learning Limited        |  | UK                      
|Pearson in Practice Technology Limited                   |  | UK                      
|Pearson Inc.                                             |  | US                      
|Pearson India Education Services Private Limited         |  | India                   
|Pearson International Finance Limited                    |  | UK                      
|Pearson Investment Holdings, Inc.                        |  | US                      
|Pearson Ioki sp. z o.o.                                  |  | Poland                  
|Pearson Italia S.p.A                                     |  | Italy                   
|Pearson Japan KK                                         |  | Japan                   
|Pearson Lanka (Private) Limited                          |  | Sri Lanka               



---

|                                                                   |  |                         
|------------------------------------------------------------------ |  | ------------------------
|Company                                                            |  | Country of
Incorporation
|                                                                   | 
|Pearson Learning China (HK) Limited                                |  | Hong Kong               
|Pearson Lesotho (Pty) Ltd                                          |  | Lesotho                 
|Pearson Loan Finance No. 3 Limited                                 |  | UK                      
|Pearson Loan Finance No. 4 Limited                                 |  | UK                      
|Pearson Loan Finance No.2 Unlimited                                |  | UK                      
|Pearson Loan Finance Unlimited                                     |  | UK                      
|Pearson Longman LLC                                                |  | US                      
|Pearson Longman Uganda Limited                                     |  | Uganda                  
|Pearson Luxembourg No. 2. Sarl                                     |  | Luxembourg              
|Pearson Malaysia Sdn. Bhd.                                         |  | Malaysia                
|Pearson Management Services Limited                                |  | UK                      
|Pearson Management Services Philippines Inc.                       |  | Philippines             
|Pearson South Africa (Pty) Ltd (formerly Pearson Marang (Pty) Ltd) |  | South Africa            
|Pearson Netherlands B.V.                                           |  | Netherlands             
|Pearson Netherlands Holdings B.V.                                  |  | Netherlands             
|Pearson New Zealand Limited                                        |  | New Zealand             
|Pearson Nominees Limited                                           |  | UK                      
|Pearson Online Tutoring LLC                                        |  | US                      
|Pearson Overseas Holdings Limited                                  |  | UK                      
|Pearson PEM P.R., Inc.                                             |  | Puerto Rico             
|Pearson Pension Property Fund Limited                              |  | UK                      
|Pearson PRH Holdings Limited                                       |  | UK                      
|Pearson Professional Assessments Limited                           |  | UK                      
|Pearson Publications Inc.                                          |  | US                      
|Pearson Real Estate Holdings Inc.                                  |  | US                      
|Pearson Real Estate Holdings Limited                               |  | UK                      
|Pearson Schweiz AG                                                 |  | Switzerland             
|Pearson Services Limited                                           |  | UK                      
|Pearson Shared Services Limited                                    |  | UK                      
|Pearson Sweden AB                                                  |  | Sweden                  
|Pearson VUE Philippines, Inc.                                      |  | Philippines             
|Peisheng Yucai (Beijing) Technology Development Limited            |  | China                   
|Penguin Capital, LLC                                               |  | US                      
|Peter Honey Publications Ltd                                       |  | UK                      
|Phumelela Publishers (Pty) Ltd                                     |  | South Africa            
|PN Holdings Inc.                                                   |  | US                      
|Prentice-Hall Hispanoamericana S.A. de C.V.                        |  | Mexico                  
|Prentice-Hall Holdings B.V.                                        |  | Netherlands             
|ProctorCam, Inc.                                                   |  | US                      
|PT Efficient English Services                                      |  | Indonesia               
|Reading Property Holdings LLC                                      |  | US                      
|Rebus Planning Associates Inc                                      |  | US                      
|Regents Publishing Co., Inc.                                       |  | US                      
|Reston Publishing Co., Inc                                         |  | US                      
|Revolution Learning Capital Partners, L.P.                         |  | US                      
|Revolution Pearson Special                                         |  | US                      
|Rycade Capital Corporation                                         |  | US                      
|Sector Training Limited                                            |  | UK                      
|Servicios Administrativos Pearson Educacion S.A. de C.V.           |  | Mexico                  
|Shanghai AWL Education Software Ltd                                |  | China                   
|Silver Burdett Ginn Inc.                                           |  | US                      
|Skylight Training and Publishing Inc                               |  | US                      



---

|                                                               |  |                         
|-------------------------------------------------------------- |  | ------------------------
|Company                                                        |  | Country of
Incorporation
|                                                               | 
|Smarthinking, Inc.                                             |  | US                      
|Sound Holdings Inc.                                            |  | US                      
|Spear Insurance Company Limited                                |  | Bermuda                 
|Stark Holding GmbH                                             |  | Germany                 
|Stark Verlagsgesellschaft mbH & Co. KG                         |  | Germany                 
|Stark Verwaltungsgesellschaft mbH                              |  | Germany                 
|Sunnykey International Holdings Limited (BVI)                  |  | BVI                     
|Tecquipment Services Limited                                   |  | UK                      
|Testchange Limited                                             |  | UK                      
|Texas Connections Academy at Houston, LLC                      |  | US                      
|The Assessment Company Limited                                 |  | UK                      
|The Coaching Space Limited                                     |  | UK                      
|The Learning Edge International pty Ltd                        |  | Australia               
|The SIOP Institute, LLC                                        |  | US                      
|The Waite Group Inc                                            |  | US                      
|TQ Catalis Limited                                             |  | UK                      
|TQ Clapham Limited                                             |  | UK                      
|TQ Education and Training Limited                              |  | UK                      
|TQ Education and Training Limited                              |  | Saudi Arabia            
|TQ Global Limited                                              |  | UK                      
|TQ Group Limited                                               |  | UK                      
|TQ Holdings Limited                                            |  | UK                      
|TQ Training Limited                                            |  | UK                      
|TQ Training Services Limited                                   |  | UK                      
|TQ Trustees Limited                                            |  | UK                      
|Training for Advancement Holdings Limited                      |  | UK                      
|Training for Advancement Limited                               |  | UK                      
|Vue Testing Services Israel Ltd                                |  | Israel                  
|Wall Street English Training Centre (Shanghai) Company Limited |  | China                   
|Wall Street Institute Kft,                                     |  | Hungary                 
|Wall Street Institute Master Italia Srl                        |  | Italy                   
|WP Group Pension Trustees Limited                              |  | UK                      
|WSE Education Brazil Licenciamentos e Cursos de Idiomas Ltda.  |  | Brazil                  
|WSE Training Centre (Guangdong) Co., Ltd.                      |  | China                   
|WSI Education GmbH                                             |  | Germany                 
|WSI International, Inc.                                        |  | US                      
|WSI Korea, Inc                                                 |  | South Korea