EXHIBIT 21.1

LIST OF SUBSIDIARIES AND INVESTMENTS OF
ROFIN-SINAR TECHNOLOGIES INC.

|                                                   |  |                              
|-------------------------------------------------- |  | -----------------------------
|                                                   |  | State or Other               
|Name                                               |  | Jurisdiction of Incorporation
|                                                   |  |                              
|Rofin-Sinar,
 Inc.                                 |  | Delaware, USA                
|PRC Laser
 Corporation                             |  | Delaware, USA                
|PRC Laser
 Europe N.V.                             |  | Belgium                      
|Lee Laser,
 Inc.                                   |  | Delaware, USA                
|Nufern                                             |  | East Granby, USA             
|Rofin-Sinar
 Technologies Europe S.L.              |  | Spain                        
|Rofin-Sinar
 Laser GmbH                            |  | Germany                      
|Rofin-Baasel
 Japan Corp.                          |  | Japan                        
|Rasant-Alcotec
 Beschichtungstechnik GmbH          |  | Germany                      
|Baasel
 Lasermed GmbH                              |  | Germany                      
|CBL Verwaltungsgesellschaft
 mbH                   |  | Germany                      
|Rofin-Baasel
 Lasertech GmbH & Co. KG              |  |                              
|(formerly Carl Baasel Lasertechnik GmbH
 & Co. KG) |  | Germany                      
|Rofin-Baasel,
 Inc.                                |  | Massachusetts, USA           
|WB-PRC Laser
 Service GmbH                         |  | Germany                      
|Optoskand AB                                       |  | Sweden                       
|PMB
 Elektronik GmbH                               |  | Germany                      
|Rofin-Baasel
 Italiana S.r.l.                      |  | Italy                        
|Rofin-Baasel
 France S.A.                          |  | France                       
|Rofin-Sinar
 UK Ltd.                               |  | United Kingdom               
|Rofin-Baasel
 UK Ltd.                              |  | United Kingdom               
|Rofin-Baasel
 Benelux B.V.                         |  | The Netherlands              
|Rofin-Baasel
 Singapore Pte., Ltd.                 |  | Singapore                    
|Rofin-Baasel
 Espana S.L.                          |  | Spain                        
|DILAS
 Diodenlaser GmbH                            |  | Germany                      
|Rofin-Baasel
 Taiwan Ltd.                          |  | Taiwan                       
|Rofin-Baasel
 Korea Co., Ltd.                      |  | Korea                        
|Rofin-Baasel
 China Co., Ltd.                      |  | China                        
|Rofin-Baasel
 Canada Ltd.                          |  | Canada                       
|DILAS
 Diodelaser, Inc.                            |  | Delaware, USA                
|H2B
 Photonics GmbH                                |  | Germany                      
|m2k-laser
 GmbH                                    |  | Germany                      
|Corelase Oy                                        |  | Finland                      
|ES
 Technology Ltd.                                |  | United Kingdom               
|Dilas
 Diodelaser China Co., Ltd.                  |  | China                        
|Nanjing
 Eastern Technologies Company, Ltd.        |  | China                        
|Rofin-Baasel
 Swiss AG                             |  | Switzerland                  
|Nanjing
 Eastern Laser Co., Ltd.                   |  | China                        

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