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                
|Rofin-Sinar Technologies Europe S.L.                  |  | Spain                        
|Rofin-Sinar Laser GmbH                                |  | Germany                      
|Rofin-Baasel Japan Corp.                              |  | Japan                        
|Rasant-Alcotec Beschichtungstechnik GmbH              |  | Germany                      
|CBL Verwaltungsgesellschaft mbH                       |  | Germany                      
|Carl Baasel Lasertechnik GmbH & Co. KG                |  | Germany                      
|Rofin-Baasel, Inc.                                    |  | Massachusetts, USA           
|Wegmann-Baasel Laser und elektrooptische Geraete 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               

---