**Exhibit 8.1 - Subsidiaries**

 

 

| **Entity******                                    | **Jurisdiction of Incorporation****** | **Names Under Which the Entities Conduct Business****** |
|---------------------------------------------------|---------------------------------------|---------------------------------------------------------|
| ** **                                        | ** **                            |                                                    |
| **Alcon Capital and Investment Panama, S.A.****** | **Panama******                        | **N/A**                                                 |
|  

**N.V. Alcon Coordination Center******    |  

**Belgium**                   |  

**N/A**                                         |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon Credit Corporation**                      | **Canton of Zug, Switzerland******    | **N/A**                                                 |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon Holdings Inc.******                       | **State of Delaware, U.S.A.******     | **N/A******                                             |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon Laboratories, Inc.******                  | **State of Delaware, U.S.A.******     | **N/A******                                             |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon Pharmaceuticals, Inc.******               | **State of Delaware, U.S.A.******     | **N/A******                                             |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon Pharmaceuticals Ltd.******                | **Canton of Zug, Switzerland******    | **N/A******                                             |
| ** **                                        | ** **                            | ** **                                              |
| ** **                                        | ** **                            | ** **                                              |
| **Alcon RefractiveHorizons, Inc.******            | **State of Delaware, U.S.A.******     | **N/A******                                             |