EXHIBIT 21.1

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

|                                          |  |                                              
|----------------------------------------- |  | ---------------------------------------------
|Name                                      |  | State or Other
 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                                      
|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 Company Ltd.       |  | China                                        
|Nanjing Eastern Technologies Company Ltd. |  | China                                        
|Rofin-Baasel Swiss AG                     |  | Switzerland                                  
|Nanjing Eastern Laser Co., Ltd.           |  | China                                        
|                                          |  |                                              

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