Exhibit 8.1  COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDER1242 PRODUCTIONS INC

U.S.A.

100.000

indirect

OAKLEY   INCAIR SUN

U.S.A.

70.000

indirect

SUNGLASS   HUT TRADING LLCARNETTE OPTIC ILLUSIONS INC

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPBAZOOKA INC

U.S.A.

100.000

indirect

OAKLEY   INCBEIJING SI MING DE TRADING CO LTD

CHINA

100.000

indirect

SPV   ZETA Optical Trading (Beijing) Co LtdBRIGHT EYES FRANCHISING PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDBRIGHT EYES LEASING PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDBRIGHT EYES RETAIL PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDBRIGHT EYES TRADE MARKS PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDBUDGET EYEWEAR AUSTRALIA PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDBUDGET SPECS (FRANCHISING) PTY LTD

AUSTRALIA

100.000

indirect

BUDGET   EYEWEAR AUSTRALIA PTY LTDCENTRE PROFESSIONNEL DE VISION USSC INC

CANADA

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONCOLE VISION SERVICES INC

U.S.A.

100.000

indirect

EYEMED   VISION CARE LLCCOLLEZIONE RATHSCHULER SRL

ITALY

100.000

direct

LUXOTTICA   GROUP SPADAVID CLULOW BRIGHTON LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW COBHAM LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW CROUCH END LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW IRELAND LIMITED

IRELAND

100.000

indirect

SUNGLASS   HUT IRELAND LIMITEDDAVID CLULOW LOUGHTON LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW MARLOW LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW NEWBURY LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW OXFORD LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW RICHMOND LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDAVID CLULOW WIMBLEDON LIMITED

GREAT BRITAIN

50.000

indirect

OPTIKA   LIMITEDDEVLYN OPTICAL LLC

U.S.A.

30.000

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCECOTOP PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDENTERPRISES OF LENSCRAFTERS LLC

U.S.A.

100.000

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCEYE SAFETY SYSTEMS INC

U.S.A.

100.000

indirect

OAKLEY   INCEYEBIZ LABORATORIES PTY LIMITED

AUSTRALIA

30.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDEYEMED INSURANCE COMPANY

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPEYEMED VISION CARE IPA LLC

U.S.A.

100.000

indirect

EYEMED   VISION CARE LLCEYEMED VISION CARE LLC

U.S.A.

100.000

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCEYEXAM OF CALIFORNIA INC

U.S.A.

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONFIRST AMERICAN ADMINISTRATORS INC

U.S.A.

100.000

indirect

EYEMED   VISION CARE LLCGIBB AND BEEMAN PTY LIMITED

AUSTRALIA

100.000

indirect

OPSM   GROUP PTY LIMITEDGUANGZHOU MING LONG OPTICAL TECHNOLOGY CO LTD

CHINA

100.000

indirect

LUXOTTICA   (CHINA) INVESTMENT CO LTDJUST SPECTACLES (FRANCHISOR) PTY LTD

AUSTRALIA

100.000

indirect

OF   PTY LTDJUST SPECTACLES PTY LTD

AUSTRALIA

100.000

indirect

OF   PTY LTD


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERLAUBMAN AND PANK PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLENSCRAFTERS INTERNATIONAL INC

U.S.A.

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONLRE LLC

U.S.A.

100.000

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCLUXOTTICA (CHINA) INVESTMENT CO LTD

CHINA

100.000

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDLUXOTTICA (SHANGHAI) TRADING CO LTD

CHINA

100.000

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA (SWITZERLAND) AG

SWITZERLAND

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA ARGENTINA SRL

ARGENTINA

99.570

direct

LUXOTTICA   GROUP SPA0.430

indirect

LUXOTTICA   SRLLUXOTTICA AUSTRALIA PTY LTD

AUSTRALIA

100.000

indirect

OPSM   GROUP PTY LIMITEDLUXOTTICA BELGIUM NV

BELGIUM

99.000

direct

LUXOTTICA   GROUP SPA1.000

indirect

LUXOTTICA   SRLLUXOTTICA BRASIL PRODUTOS OTICOS E ESPORTIVOS LTDA

BRASIL

42.013

indirect

OAKLEY   CANADA INC0.000

indirect

LUXOTTICA   SRL57.987

direct

LUXOTTICA   GROUP SPALUXOTTICA CANADA INC

CANADA

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA CENTRAL EUROPE KFT

HUNGARY

100.000

indirect

LUXOTTICA   HOLLAND BVLuxottica ExTrA Limited

IRELAND

100.000

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDLUXOTTICA FASHION BRILLEN VERTRIEBS GMBH

GERMANY

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA FRANCE SAS

FRANCE

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA FRANCHISING AUSTRALIA PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLUXOTTICA FRANCHISING CANADA INC

CANADA

100.000

indirect

LUXOTTICA   NORTH AMERICA DISTRIBUTION LLCLUXOTTICA GOZLUK ENDUSTRI VE TICARET ANONIM   SIRKETI

TURKEY

0.000

indirect

LUXOTTICA   SRL0.000

indirect

LUXOTTICA   LEASING SRL64.840

direct

LUXOTTICA   GROUP SPA0.000

indirect

LUXOTTICA   HOLLAND BV35.160

indirect

SUNGLASS   HUT NETHERLANDS BVLUXOTTICA HELLAS AE

GREECE

70.000

direct

LUXOTTICA   GROUP SPALUXOTTICA HOLLAND BV

THE NETHERLANDS

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA HONG KONG WHOLESALE LIMITED

CHINA

100.000

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDLUXOTTICA IBERICA SA

SPAIN

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA INDIA EYEWEAR PRIVATE LIMITED

INDIA

0.002

indirect

LUXOTTICA   LEASING SRL99.998

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA ITALIA SRL

ITALY

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA KOREA LTD

SOUTH KOREA

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA LEASING SRL

ITALY

100.000

direct

LUXOTTICA   GROUP SPA


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERLUXOTTICA MEXICO SA DE CV

MEXICO

96.000

direct

LUXOTTICA   GROUP SPA4.000

indirect

LUXOTTICA   SRLLUXOTTICA MIDDLE EAST FZE

UNITED ARAB EMIRATES

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA NEDERLAND BV

THE NETHERLANDS

51.000

direct

LUXOTTICA   GROUP SPALUXOTTICA NORDIC AB

SWEDEN

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA NORGE AS

NORWAY

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA NORTH AMERICA DISTRIBUTION LLC

U.S.A.

100.000

indirect

LUXOTTICA   USA LLCLUXOTTICA OPTICS LTD

ISRAEL

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA POLAND SP ZOO

POLAND

25.000

direct

LUXOTTICA   GROUP SPA75.000

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA PORTUGAL-COMERCIO DE OPTICA SA

PORTUGAL

99.786

direct

LUXOTTICA   GROUP SPA0.214

indirect

LUXOTTICA   SRLLUXOTTICA RETAIL AUSTRALIA PTY LTD

AUSTRALIA

100.000

indirect

OPSM   GROUP PTY LIMITEDLUXOTTICA RETAIL CANADA INC

CANADA

43.824

indirect

THE   UNITED STATES SHOE CORPORATION52.908

indirect

LENSCRAFTERS   INTERNATIONAL INC3.267

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCLUXOTTICA RETAIL FRANCHISING AUSTRALIA PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDLUXOTTICA RETAIL HONG KONG LIMITED

CHINA

100.000

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDLUXOTTICA RETAIL NEW ZEALAND LIMITED

NEW ZELAND

100.000

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDLUXOTTICA RETAIL NORTH AMERICA INC

U.S.A.

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONLUXOTTICA RETAIL UK LTD

GREAT BRITAIN

0.860

indirect

SUNGLASS   HUT TRADING LLC31.140

indirect

SUNGLASS   HUT OF FLORIDA INC68.000

direct

LUXOTTICA   GROUP SPALUXOTTICA SOUTH AFRICA PTY LTD

SOUTH AFRICA

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA SOUTH EAST ASIA PTE LTD

SINGAPORE

100.000

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA SOUTH EASTERN EUROPE LTD

CROATIA

100.000

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED

AUSTRALIA

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA SOUTH PACIFIC PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA   SOUTH PACIFIC HOLDINGS PTY LIMITEDLUXOTTICA SRL

ITALY

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA STARS SRL

ITALY

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA SUN CORPORATION

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPLUXOTTICA TRADING AND FINANCE LIMITED

IRELAND

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO LTD

CHINA

100.000

indirect

LUXOTTICA   HOLLAND BVLUXOTTICA UK LTD

GREAT BRITAIN

100.000

direct

LUXOTTICA   GROUP SPA


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERLUXOTTICA US HOLDINGS CORP

U.S.A.

100.000

direct

LUXOTTICA   GROUP SPALUXOTTICA USA LLC

U.S.A.

100.000

indirect

ARNETTE   OPTIC ILLUSIONS INCLUXOTTICA VERTRIEBSGESELLSCHAFT MBH

AUSTRIA

100.000

direct

LUXOTTICA   GROUP SPALVD SOURCING LLC

U.S.A.

51.000

indirect

LUXOTTICA   NORTH AMERICA DISTRIBUTION LLCMIRARI JAPAN CO LTD

JAPAN

15.833

direct

LUXOTTICA   GROUP SPA84.167

indirect

LUXOTTICA   HOLLAND BVMULTIOPTICAS INTERNACIONAL SL

SPAIN

100.000

direct

LUXOTTICA   GROUP SPAMY-OP (NY) LLC

U.S.A.

100.000

indirect

OLIVER   PEOPLES INCOAKLEY (SCHWEIZ) GMBH

SWITZERLAND

100.000

indirect

OAKLEY   INCOAKLEY AIR JV

U.S.A.

70.000

indirect

OAKLEY   SALES CORPOAKLEY ATHLETIC (PTY) LIMITED

SOUTH AFRICA

100.000

indirect

LUXOTTICA   SOUTH AFRICA PTY LTDOAKLEY CANADA INC

CANADA

100.000

indirect

OAKLEY   INCOAKLEY CANADA RETAIL ULC

CANADA

100.000

indirect

OAKLEY   CANADA INCOAKLEY DENMARK APS

DENMARK

100.000

indirect

OAKLEY   INCOAKLEY EDC INC

U.S.A.

100.000

indirect

OAKLEY   INCOAKLEY EUROPE SNC

FRANCE

100.000

indirect

OAKLEY   HOLDING SASOAKLEY FINANCING INC

U.S.A.

100.000

indirect

OAKLEY   INCOAKLEY GMBH

GERMANY

100.000

indirect

OAKLEY   INCOAKLEY HOLDING SAS

FRANCE

50.906

indirect

OAKLEY   INC49.094

indirect

OAKLEY   DENMARK APSOAKLEY ICON LIMITED

IRELAND

100.000

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDOAKLEY INC

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPOAKLEY IRELAND OPTICAL LIMITED

IRELAND

100.000

indirect

OAKLEY   INCOAKLEY ITALY SRL - IN LIQUIDAZIONE

ITALY

100.000

indirect

OAKLEY   INCOAKLEY JAPAN KK

JAPAN

100.000

indirect

OAKLEY   INCOAKLEY LIMTED PARTNERSHIP

CANADA

1.000

indirect

BAZOOKA   INC99.000

indirect

OAKLEY   INCOAKLEY MEXICO INC SA DE CV

MEXICO

0.000

indirect

BAZOOKA   INC100.000

indirect

OAKLEY   INCOAKLEY O STORE INC

U.S.A.

100.000

indirect

OAKLEY   INCOAKLEY SALES CORP

U.S.A.

100.000

indirect

OAKLEY   INCOAKLEY SCANDINAVIA AB

SWEDEN

100.000

indirect

OAKLEY   ICON LIMITEDOAKLEY SOUTH PACIFIC PTY LTD

AUSTRALIA

100.000

indirect

OPSM   GROUP PTY LIMITEDOAKLEY SPAIN SL

SPAIN

100.000

indirect

OAKLEY   ICON LIMITEDOAKLEY UK LTD

GREAT BRITAIN

100.000

indirect

OAKLEY   INCOF PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDOLIVER PEOPLES INC

U.S.A.

100.000

indirect

OAKLEY   INCOPSM GROUP PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA   SOUTH PACIFIC PTY LIMITEDOPTICAS GMO CHILE SA

CHILE

0.000

direct

LUXOTTICA   GROUP SPA100.000

indirect

MULTIOPTICAS   INTERNACIONAL SLOPTICAS GMO COLOMBIA SAS

COLOMBIA

100.000

indirect

MULTIOPTICAS   INTERNACIONAL SLOPTICAS GMO ECUADOR SA

ECUADOR

100.000

indirect

MULTIOPTICAS   INTERNACIONAL SL0.000

indirect

OPTICAS   GMO PERU SAC


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDEROPTICAS GMO PERU SAC

PERU

0.000

indirect

OPTICAS   GMO ECUADOR SA100.000

indirect

MULTIOPTICAS   INTERNACIONAL SLOPTIKA HOLDINGS LIMITED

GREAT BRITAIN

100.000

indirect

LUXOTTICA   RETAIL UK LTDOPTIKA LIMITED

GREAT BRITAIN

100.000

indirect

OPTIKA   HOLDINGS LIMITEDOPTIMUM LEASING PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDOY LUXOTTICA FINLAND AB

FINLAND

100.000

direct

LUXOTTICA   GROUP SPAPACIFICA SALES CORPORATION

U.S.A.

100.000

indirect

OAKLEY   INCPEARLE VISION MANAGED CARE-HMO OF TEXAS INC

U.S.A.

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONPEARLE VISIONCARE INC

U.S.A.

100.000

indirect

THE   UNITED STATES SHOE CORPORATIONPROTECTOR SAFETY INDUSTRIES PTY LTD

AUSTRALIA

100.000

indirect

OPSM   GROUP PTY LIMITEDRAY BAN SUN OPTICS INDIA LIMITED

INDIA

93.320

indirect

LUXOTTICA   US HOLDINGS CORPRAYS HOUSTON

U.S.A.

51.000

indirect

SUNGLASS   HUT TRADING LLCSGH BRASIL COMERCIO DE OCULOS LTDA

BRASIL

99.990

direct

LUXOTTICA   GROUP SPA0.010

indirect

LUXOTTICA   TRADING AND FINANCE LIMITEDSGH OPTICS MALAYSIA SDN BHD

MALAYSIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDSOMOS INC

U.S.A.

100.000

indirect

LUXOTTICA   RETAIL NORTH AMERICA INCSPV ZETA OPTICAL COMMERCIAL AND TRADING (SHANGHAI)   CO LTD

CHINA

100.000

indirect

LUXOTTICA   (CHINA) INVESTMENT CO LTDSPV ZETA Optical Trading (Beijing) Co Ltd

CHINA

100.000

indirect

LUXOTTICA   (CHINA) INVESTMENT CO LTDSUNGLASS FRAMES SERVICE SA DE CV

MEXICO

0.021

direct

LUXOTTICA   GROUP SPA99.979

indirect

SUNGLASS   HUT DE MEXICO SA DE CVSUNGLASS HUT (South East Asia) PTE LTD

SINGAPORE

100.000

indirect

LUXOTTICA   HOLLAND BVSUNGLASS HUT AIRPORTS SOUTH AFRICA (PTY) LTD

SOUTH AFRICA

45.000

indirect

SUNGLASS   HUT RETAIL SOUTH AFRICA (PTY) LTDSUNGLASS HUT AUSTRALIA PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS HUT DE MEXICO SA DE CV

MEXICO

0.002

indirect

LUXOTTICA   TRADING AND FINANCE LIMITED99.998

direct

LUXOTTICA   GROUP SPASUNGLASS HUT HONG KONG LIMITED

CHINA

100.000

indirect

PROTECTOR   SAFETY INDUSTRIES PTY LTDSUNGLASS HUT IRELAND LIMITED

IRELAND

100.000

indirect

LUXOTTICA   RETAIL UK LTDSUNGLASS HUT NETHERLANDS BV

THE NETHERLANDS

100.000

direct

LUXOTTICA   GROUP SPASUNGLASS HUT OF FLORIDA INC

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS HUT PORTUGAL UNIPESSOAL LDA

PORTUGAL

100.000

direct

LUXOTTICA   GROUP SPA


COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERSUNGLASS HUT RETAIL NAMIBIA (PTY) LTD

NAMIBIA

100.000

indirect

SUNGLASS   HUT RETAIL SOUTH AFRICA (PTY) LTDSUNGLASS HUT RETAIL SOUTH AFRICA (PTY) LTD

SOUTH AFRICA

100.000

indirect

LUXOTTICA   SOUTH AFRICA PTY LTDSUNGLASS HUT TRADING LLC

U.S.A.

100.000

indirect

LUXOTTICA   US HOLDINGS CORPSUNGLASS ICON PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA   RETAIL AUSTRALIA PTY LTDSUNGLASS WORKS PTY LTD

AUSTRALIA

100.000

indirect

SUNGLASS   ICON PTY LTDSUNGLASS WORLD HOLDINGS PTY LIMITED

AUSTRALIA

100.000

indirect

SUNGLASS   HUT AUSTRALIA PTY LIMITEDTECNOL - TECNICA NACIONAL DE OCULOS LTDA

BRASIL

80.000

indirect

LUXOTTICA   BRASIL PRODUTOS OTICOS E ESPORTIVOS LTDATHE OPTICAL SHOP OF ASPEN INC

U.S.A.

100.000

indirect

OAKLEY   INCTHE UNITED STATES SHOE CORPORATION

U.S.A.

100.000

indirect

LUXOTTICA   USA LLC