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                                      
|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                               
|Dilas Diodelaser China Company Ltd.                   |  | China                                        
|Nanjing Eastern Technologies Company Ltd.             |  | China                                        
|Rofin-Baasel Swiss AG                                 |  | Switzerland                                  

---