Exhibit 8.1

List of Subsidiaries



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



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|                                           |  |                         
|------------------------------------------ |  | ------------------------
|Registered Company Name                    |  | Country Of Incorporation
|                                           | 
|Connections Academy of Idaho, LLC          |  | United States           
|Connections Academy of Indiana, LLC        |  | United States           
|Connections Academy of Iowa, LLC           |  | United States           
|Connections Academy of Kansas, LLC         |  | United States           
|Connections Academy of Kentucky, LLC       |  | United States           
|Connections Academy of Louisiana, LLC      |  | United States           
|Connections Academy of Maine, LLC          |  | United States           
|Connections Academy of Maryland, LLC       |  | United States           
|Connections Academy of Massachusetts LLC   |  | United States           
|Connections Academy of Minnesota, LLC      |  | United States           
|Connections Academy of Missouri, LLC       |  | United States           
|Connections Academy of Nevada, LLC         |  | United States           
|Connections Academy of New Jersey, LLC     |  | United States           
|Connections Academy of New Mexico, LLC     |  | United States           
|Connections Academy of New York, LLC       |  | United States           
|Connections Academy of North Carolina, LLC |  | United States           
|Connections Academy of Ohio, LLC           |  | United States           
|Connections Academy of Oklahoma, LLC       |  | United States           
|Connections Academy of Oregon, LLC         |  | United States           
|Connections Academy of Pennsylvania LLC    |  | United States           
|Connections Academy of South Carolina, LLC |  | United States           
|Connections Academy of Tennessee, LLC      |  | United States           
|Connections Academy of Texas LLC           |  | United States           
|Connections Academy of Utah, L.L.C.        |  | United States           
|Connections Academy of Virginia, LLC       |  | United States           
|Connections Academy of Washington, LLC     |  | United States           
|Connections Academy of Wisconsin LLC       |  | United States           
|Connections Academy of Wyoming, LLC        |  | United States           
|Connections Education LLC                  |  | United States           
|Connections Education, Inc.                |  | United States           
|CTI Education Group (Pty) Limited          |  | South Africa            
|Dale Seymour Publications, Inc.            |  | United States           
|Dominie Press, Inc.                        |  | United States           
|Dorian Finance Limited                     |  | Ireland                 
|Dorling Kindersley Australasia Pty Limited |  | Australia               
|E Q L Assessment Limited                   |  | United Kingdom          
|EBNT Canada Holdings ULC                   |  | Canada                  
|EBNT Holdings Limited                      |  | Canada                  
|EBNT USA Holdings Inc.                     |  | United States           
|eCollege.com                               |  | United States           
|Edexcel Limited                            |  | United Kingdom          
|Edexcel South Africa Pty Ltd               |  | South Africa            
|Éditions Du Renouveau Pédagogique Inc.     |  | Canada                  
|Education Development International Plc    |  | United Kingdom          
|Education Resources (Cyprus) Limited       |  | Cyprus                  



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|                                                                |  |                         
|--------------------------------------------------------------- |  | ------------------------
|Registered Company Name                                         |  | Country Of Incorporation
|                                                                | 
|Educational Management Group, Inc.                              |  | United States           
|Educational Publishers LLP                                      |  | United Kingdom          
|Educational Resources (HK) Limited                              |  | Hong Kong               
|Educational Resources (HK) Limited                              |  | Hong Kong               
|Embanet ULC                                                     |  | Canada                  
|Embanet-Compass Knowledge Group Inc.                            |  | United States           
|Embankment Finance Limited                                      |  | United Kingdom          
|English Language Learning and Instruction System, Inc.          |  | United States           
|eNVQ Limited                                                    |  | United Kingdom          
|Escape Studios Limited                                          |  | United Kingdom          
|Falstaff Holdco Inc.                                            |  | United States           
|Falstaff Inc.                                                   |  | United States           
|FastExpress Centro de Idiomas Ltda                              |  | Brazil                  
|FBH, Inc.                                                       |  | United States           
|Florida Connections Academy, L.L.C.                             |  | United States           
|Franchise Support & Services, SL                                |  | Spain                   
|Gamma Master China, Limited                                     |  | Hong Kong               
|GED Domains LLC                                                 |  | United States           
|GED Testing Service LLC                                         |  | United States           
|Global Education & Technology (HK) Limited                      |  | Hong Kong               
|Global Education & Technology Group Limited                     |  | Cayman Islands          
|Global Elite Education & Technology (Shanghai) Co. Limited      |  | China                   
|Globe Fearon Inc.                                               |  | United States           
|GOAL Limited                                                    |  | United Kingdom          
|Green Wharf Limited                                             |  | United Kingdom          
|Guangzhou Crescent Software Co., Ltd                            |  | China                   
|Heilongjiang WSE Training Centre Co Ltd                         |  | China                   
|Heinemann Education Botswana (Publishers) (Proprietary) Limited |  | Botswana                
|Heinemann Lesotho(Pty) Ltd                                      |  | Lesotho                 
|Heinemann Publishers (Pty) Ltd                                  |  | South Africa            
|Icodeon Limited                                                 |  | United Kingdom          
|IndiaCan Education Private Limited                              |  | India                   
|Integral 7, Inc.                                                |  | United States           
|INTELLIPRO, INC.                                                |  | United States           
|J M Soluções Exportação e Importação Ltda                       |  | Brazil                  
|Joint Examining Board Limited                                   |  | United Kingdom          
|Kagiso Education Pty Ltd                                        |  | South Africa            
|Knowledge Analysis Technologies, LLC                            |  | United States           
|LCCI International Qualifications (Malaysia) Sdn. Bhd.          |  | Malaysia                
|LCCIEB Training Consultancy., Ltd                               |  | China                   
|LessonLab, Inc.                                                 |  | United States           
|Lignum Oil Company                                              |  | United States           



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|                                                     |  |                         
|---------------------------------------------------- |  | ------------------------
|Registered Company Name                              |  | Country Of Incorporation
|                                                     | 
|Linx Brasil Distribuidora Ltda.                      |  | Brazil                  
|Longman (Malawi) Limited                             |  | Malawi                  
|Longman Australasia Pty Ltd                          |  | Australia               
|Longman Group(Overseas Holdings)Limited              |  | United Kingdom          
|Longman Indochina Acquisition, L.L.C.                |  | United States           
|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                 
|Major123 Limited                                     |  | United Kingdom          
|Maskew Miller Longman (Pty) Limited                  |  | South Africa            
|MeasureUp, LLC                                       |  | United States           
|Midlands Educational Technology Limited              |  | United Kingdom          
|Modern Curriculum Inc.                               |  | United States           
|Multi Treinamento e Editora Ltda                     |  | Brazil                  
|Multilingua Limited                                  |  | United Kingdom          
|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.                                    |  | United States           
|Ordinate Corporation                                 |  | United States           
|Pearson (Beijing) Management Consulting Co., Ltd.    |  | China                   
|Pearson (Guizhou) Education Technology Co., Ltd.     |  | China                   
|Pearson Affordable Learning Fund Limited             |  | United Kingdom          
|Pearson America LLC                                  |  | United States           
|Pearson Amsterdam B.V.                               |  | Netherlands             
|Pearson Amsterdam Finance Limited                    |  | United Kingdom          
|Pearson Australia Finance Unlimited                  |  | United Kingdom          
|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                                |  | United Kingdom          
|Pearson Brazil Finance Limited                       |  | United Kingdom          
|Pearson Business (Asia Pacific) Pte. Ltd.            |  | Singapore               
|Pearson Business Services Inc.                       |  | United States           
|Pearson Canada Assessment Inc.                       |  | Canada                  
|Pearson Canada Finance Unlimited                     |  | United Kingdom          
|Pearson Canada Holdings Inc                          |  | Canada                  
|Pearson Canada Inc.                                  |  | Canada                  



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|                                                               |  |                         
|-------------------------------------------------------------- |  | ------------------------
|Registered Company Name                                        |  | Country Of Incorporation
|Pearson Central Europe Spółka z ograniczoną odpowiedzialnością |  | Poland                  
|Pearson Charitable Foundation                                  |  | United States           
|Pearson College Limited                                        |  | United Kingdom          
|Pearson DBC Holdings Inc.                                      |  | United States           
|Pearson Desarrollo y Capacitación Profesional Chile Limitada   |  | Chile                   
|Pearson Deutschland GmbH                                       |  | Germany                 
|Pearson Digital Learning Puerto Rico, Inc.                     |  | Puerto Rico             
|Pearson Dollar Finance plc                                     |  | United Kingdom          
|Pearson Dollar Finance Two plc                                 |  | United Kingdom          
|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 SA                                 |  | Panama                  
|Pearson Educacion de Peru S.A.                                 |  | Peru                    
|Pearson Educacion SA                                           |  | Spain                   
|Pearson Education (Singapore) Pte Ltd                          |  | Singapore               
|Pearson Education Achievement Solutions (RF) (Pty) Limited     |  | South Africa            
|Pearson Education Africa (Pty) Ltd                             |  | South Africa            
|Pearson Education and Assessment, Inc.                         |  | United States           
|Pearson Education Asia Limited                                 |  | Hong Kong               
|Pearson Education Botswana (Proprietary) Limited               |  | Botswana                
|Pearson Education do Brasil S.A                                |  | Brazil                  
|Pearson Education Hellas SA                                    |  | Greece                  
|Pearson Education Holdings Inc.                                |  | United States           
|Pearson Education Holdings Limited                             |  | United Kingdom          
|Pearson Education Indochina Limited                            |  | Thailand                
|Pearson Education Investments Limited                          |  | United Kingdom          
|Pearson Education Korea Limited                                |  | Korea, Republic of      
|Pearson Education Limited                                      |  | United Kingdom          
|Pearson Education Namibia (Pty) Limited                        |  | Namibia                 
|Pearson Education Publishing Limited                           |  | Nigeria                 
|Pearson Education S.A.                                         |  | Uruguay                 
|Pearson Education SA                                           |  | Argentina               
|Pearson Education South Africa (Pty) Ltd                       |  | South Africa            
|Pearson Education South Asia Pte. Ltd.                         |  | Singapore               
|Pearson Education Taiwan Ltd                                   |  | Taiwan Province of China
|Pearson Education, Inc.                                        |  | United States           
|Pearson Educational Measurement Canada, Inc.                   |  | Canada                  
|Pearson Educational Publishers, LLC                            |  | United States           
|Pearson Egitim Cozumleri Tikaret Limited Sirketi               |  | Turkey                  
|Pearson English Corporation                                    |  | United States           
|Pearson Falstaff (Holdings) Inc.                               |  | United States           



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|                                                     |  |                         
|---------------------------------------------------- |  | ------------------------
|Registered Company Name                              |  | Country Of Incorporation
|                                                     | 
|Pearson France                                       |  | France                  
|Pearson Funding Five plc                             |  | United Kingdom          
|Pearson Funding Four plc                             |  | United Kingdom          
|Pearson Funding One Limited                          |  | United Kingdom          
|Pearson Funding Two plc                              |  | United Kingdom          
|Pearson Group FURBS Trustee Limited                  |  | United Kingdom          
|Pearson Group Pension Trustee Limited                |  | United Kingdom          
|Pearson Heinemann Limited                            |  | United Kingdom          
|Pearson Holdings Inc.                                |  | United States           
|Pearson Holdings Southern Africa (Pty) Limited       |  | South Africa            
|Pearson in Practice ATA Limited                      |  | United Kingdom          
|Pearson in Practice Holdings Limited                 |  | United Kingdom          
|Pearson in Practice Skills Based Learning Limited    |  | United Kingdom          
|Pearson in Practice Technology Limited               |  | United Kingdom          
|Pearson Inc.                                         |  | United States           
|Pearson India Education Services Private Limited     |  | India                   
|Pearson India Education Services Private Limited     |  | India                   
|Pearson Institute of Higher Education                |  | South Africa            
|Pearson International Finance Limited                |  | United Kingdom          
|Pearson Investment Holdings, Inc.                    |  | United States           
|Pearson IOKI Spółka z ograniczoną odpowiedzialnością |  | Poland                  
|Pearson Italia S.p.A                                 |  | Italy                   
|Pearson Japan KK                                     |  | Japan                   
|Pearson Lanka (Private) Limited                      |  | Sri Lanka               
|Pearson Learning China (HK) Limited                  |  | Hong Kong               
|Pearson Lesotho (Pty) Ltd                            |  | Lesotho                 
|Pearson Loan Finance No. 3 Limited                   |  | United Kingdom          
|Pearson Loan Finance No. 4 Limited                   |  | United Kingdom          
|Pearson Loan Finance No.2 Unlimited                  |  | United Kingdom          
|Pearson Loan Finance Unlimited                       |  | United Kingdom          
|Pearson Longman LLC                                  |  | United States           
|Pearson Longman Uganda Limited                       |  | Uganda                  
|Pearson Malaysia Sdn. Bhd.                           |  | Malaysia                
|Pearson Management Services Limited                  |  | United Kingdom          
|Pearson Management Services Philippines Inc.         |  | Philippines             
|Pearson Netherlands B.V.                             |  | Netherlands             
|Pearson Netherlands Holdings B.V.                    |  | Netherlands             
|Pearson Nominees Limited                             |  | United Kingdom          
|Pearson Online Tutoring LLC                          |  | United States           
|Pearson Overseas Holdings Limited                    |  | United Kingdom          
|Pearson PEM P.R., Inc.                               |  | Puerto Rico             
|Pearson Pension Property Fund Limited                |  | United Kingdom          
|Pearson plc                                          |  | United Kingdom          
|Pearson PRH Holdings Limited                         |  | United Kingdom          
|Pearson Professional Assessments Limited             |  | United Kingdom          



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|                                                         |  |                         
|-------------------------------------------------------- |  | ------------------------
|Registered Company Name                                  |  | Country Of Incorporation
|                                                         | 
|Pearson Publications Inc.                                |  | United States           
|Pearson Real Estate Holdings Inc.                        |  | United States           
|Pearson Real Estate Holdings Limited                     |  | United Kingdom          
|Pearson Schweiz AG                                       |  | Switzerland             
|Pearson Services Limited                                 |  | United Kingdom          
|Pearson Shared Services Limited                          |  | United Kingdom          
|Pearson South Africa (Pty) Ltd                           |  | South Africa            
|Pearson Sweden AB                                        |  | Sweden                  
|Pearson VUE Philippines, Inc.                            |  | Philippines             
|Peisheng Yucai (Beijing) Technology Development Limited  |  | China                   
|Penguin Capital, LLC                                     |  | United States           
|Peter Honey Publications Ltd                             |  | United Kingdom          
|Phumelela Publishers (Pty) Ltd                           |  | South Africa            
|PN Holdings Inc.                                         |  | United States           
|Prentice-Hall Hispanoamericana SA de CV                  |  | Mexico                  
|ProctorCam, Inc.                                         |  | United States           
|PT Efficient English Services                            |  | Indonesia               
|Reading Property Holdings LLC                            |  | United States           
|Rebus Planning Associates, Inc.                          |  | United States           
|Regents Publishing Co., Inc.                             |  | United States           
|Reston Publishing Company, Inc.                          |  | United States           
|Rycade Capital Corporation                               |  | United States           
|Sector Training Limited                                  |  | United Kingdom          
|Servicios Administrativos Pearson Educacion S.A. de C.V. |  | Mexico                  
|Shanghai AWL Education Software Ltd                      |  | China                   
|Silver Burdett Ginn Inc.                                 |  | United States           
|Skylight Training and Publishing Inc.                    |  | United States           
|Smarthinking, Inc.                                       |  | United States           
|Sound Holdings Inc.                                      |  | United States           
|Spear Insurance Company Limited                          |  | Bermuda                 
|Stark Verlag GmbH                                        |  | Germany                 
|Sunnykey International Holdings Limited (BVI)            |  | British Virgin Islands  
|Tecquipment Services Limited                             |  | United Kingdom          
|Testchange Limited                                       |  | United Kingdom          
|The Assessment Company Limited                           |  | United Kingdom          
|The Learning Edge International pty Ltd                  |  | Australia               
|The SIOP Institute LLC                                   |  | United States           
|The Waite Group Inc                                      |  | United States           
|TQ Catalis Limited                                       |  | United Kingdom          
|TQ Clapham Limited                                       |  | United Kingdom          
|TQ Education and Training Limited                        |  | United Kingdom          
|TQ Education and Training Limited [Saudi]                |  | Saudi Arabia            
|TQ Global Limited                                        |  | United Kingdom          
|TQ Group Limited                                         |  | United Kingdom          
|TQ Holdings Limited                                      |  | United Kingdom          



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|                                                               |  |                         
|-------------------------------------------------------------- |  | ------------------------
|                                                               | 
|Registered Company Name                                        |  | Country Of Incorporation
|TQ Training Limited                                            |  | United Kingdom          
|TQ Training Services Limited                                   |  | United Kingdom          
|TQ Trustees Limited                                            |  | United Kingdom          
|Training for Advancement Holdings Limited                      |  | United Kingdom          
|Training for Advancement Limited                               |  | United Kingdom          
|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                              |  | United Kingdom          
|WSE Education Brazil Licenciamentos e Cursos de Idiomas Ltda.  |  | Brazil                  
|WSE Training Centre (Guangdong) Co., Ltd.                      |  | China                   
|WSI Education GmbH                                             |  | Germany                 
|WSI International, Inc.                                        |  | United States