EXHIBIT 8.1

Subsidiaries of Luxottica Group S.p.A.

|SUBSIDIARY                                               |  | Jurisdiction of
Incorporation |  | % of
ownership |  | Type of
ownership |  | Shareholder                               
|-------------------------------------------------------- |  | ----------------------------- |  | -------------- |  | ----------------- |  | ------------------------------------------
|ARNETTE OPTICS ILLUSIONS INC.                            |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Luxottica U.S. Holdings Corp.             
|AVANT GARDE OPTICS LLC                                   |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Arnette Optics Illusions Inc.             
|RAY BAN INDIAN HOLDINGS INC.                             |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Ray-Ban Holdings Inc.                     
|CENTRE PROFESSIONNEL DE VISION USSC INC                  |  | CANADA                        |  | 100%           |  | Indirect          |  | The United States Shoe Corp.              
|COLLEZIONE RATHSCHULER SRL                               |  | ITALY                         |  | 100%           |  | Direct            |  |                                           
|COLORADO ACQUISITION CORP                                |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Luxottica U.S. Holdings Corp              
|DISTRIBUDORA MEXICANA DE ARTICULOS PARA SOL S.A. DE C.V. |  | MEXICO                        |  | 100%           |  | Indirect          |  | Sunglass Hut International Inc.           
|DISCO I.C. OPTICS S.P.A                                  |  | ITALY                         |  | 100%           |  | Indirect          |  | I.C. Optics S.p.A.                        
|E.I.D. Eyewear International Distribution Italia S.r.l.  |  | ITALY                         |  | 100%           |  | Indirect          |  | Luxottica S.r.l.                          
|ENTERPRISES OF LENSCRAFTERS LLC                          |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Lenscrafters Inc.                         
|EYE CARE PLAN OF AMERICA-CA INC                          |  | U.S.A.                        |  | 100%           |  | Indirect          |  | First American Health Concepts Inc.       
|EYEMED INC                                               |  | U.S.A.                        |  | 100%           |  | Indirect          |  | The United States Shoe Corp.              
|EYEMED VISION CARE LLC                                   |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Lenscrafters Inc.                         
|EYEMED VISION CARE IPA LLC                               |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Eyemed Vision Care LLC                    
|FIRST AMERICAN ADMINISTRATORS CO.                        |  | U.S.A.                        |  | 100%           |  | Indirect          |  | First American Health Concepts Inc.       
|FIRST AMERICAN HEALTH CONCEPTS INC                       |  | U.S.A.                        |  | 100%           |  | Indirect          |  | Eyemed Vision Care LLC                    
|GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD                    |  | CHINA                         |  | 100%           |  | Indirect          |  | Luxottica Hong Kong Ltd                   
|KILLER LOOP EYEWEAR SRL                                  |  | ITALY                         |  | 100%           |  | Indirect          |  | Luxottica S.r.l.                          
|I.C. OPTICS S.P.A.                                       |  | ITALY                         |  | 100%           |  | Indirect          |  | Luxottica S.r.l.                          
|I.C. OPTICS (Benelux) S.P.R.L.                           |  | BELGIUM                       |  | 60%
40%        |  | Indirect
indirect |  | Disco I.C. Optics S.p.A.
Luxottica Belgium
|I.C. OPTICS S.A.                                         |  | SWITZERLAND                   |  | 90%
10%        |  | Indirect
indirect |  | Disco I.C. Optics S.p.A.
Luxottica A.G.   
|ITALOCREMONA I.C. OPTICS ESPANA S.L.                     |  | SPAIN                         |  | 70%            |  | Indirect          |  | Disco I.C. Optics S.p.A.                  
|I.C. OPTICS LTD                                          |  | U.S.A.                        |  | 100%           |  | Indirect          |  | I.C. Optics S.p.A.                        
|LRE LLC                                                  |  | U.S.A.                        |  | 100%           |  | Indirect          |  | LensCrafters Inc.                         
|LENSCRAFTERS CANADA INC                                  |  | CANADA                        |  | 100%           |  | Indirect          |  | The United States Shoe Corp.              
|LENSCRAFTERS INC                                         |  | U.S.A.                        |  | 100%           |  | Indirect          |  | The United States Shoe Corp.              
|LENCRAFTERS INTERNATIONAL INC                            |  | U.S.A.                        |  | 100%           |  | Indirect          |  | The United States Shoe Corp.              
|LUXOTTICA AG                                             |  | SWITZERLAND                   |  | 97%            |  | Direct            |  |                                           
|LUXOTTICA ARGENTINA SRL                                  |  | ARGENTINA                     |  | 99,57%
0,43%   |  | Direct
Indirect   |  | Luxottica S.r.l.                          
|LUXOTTICA AUSTRALIA PTY LTD                              |  | AUSTRALIA                     |  | 25%
75%        |  | Direct
Indirect   |  | Luxottica Holland B.V.                    
|LUXOTTICA BELGIUM N.V.                                   |  | BELGIUM                       |  | 99%
1%         |  | Direct
Indirect   |  | Luxottica S.r.l.                          
|LUXOTTICA CANADA INC                                     |  | CANADA                        |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA DO BRASIL LTDA                                 |  | BRASIL                        |  | 99,995%
0,005% |  | Direct
Indirect   |  | Luxottica S.r.l.                          
|LUXOTTICA DISTRIBUTION CENTER S.R.L.                     |  | ITALY                         |  | 100%           |  | direct            |  |                                           
|LUXOTTICA (DONG GUAN) TRISTAR OPTICAL CO. LTD.           |  | CHINA                         |  | 100%           |  | Indirect          |  | Luxottica Holland B.V.                    
|LUXOTTICA FASHION BRILLEN GMBH                           |  | GERMANY                       |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA FRANCE S.A.R.L.                                |  | FRANCE                        |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA GOZLUK TICARET ANOMIN SIRKETI                  |  | TURKEY                        |  | 51%            |  | Direct            |  |                                           
|LUXOTTICA GULF LLC                                       |  | UNITED ARAB EMIRATES          |  | 49%            |  | Direct (*)        |  |                                           
|LUXOTTICA HELLAS AE                                      |  | GRECIA                        |  | 70%            |  | Direct            |  |                                           
|LUXOTTICA HOLLAND BV                                     |  | THE NETHERLANDS               |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA HONG KONG LTD                                  |  | HONG KONGCHINA               |  | 99,999999%     |  | Indirect          |  | Luxottica Holland B.V.                    
|                                                         |  |                               |  | 0,000001%      |  | Indirect          |  | Luxottica S.r.l.                          
|LUXOTTICA IBERICA SA                                     |  | SPAIN                         |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA IRELAND LTD                                    |  | IRELAND                       |  | 100%           |  | Indirect          |  | Luxottica S.r.l.                          
|LUXOTTICA LEASING SPA                                    |  | ITALY                         |  | 100%           |  | Direct            |  |                                           
|LUXOTTICA LUXEMBOURG SA                                  |  | LUXEMBOURG                    |  | 99,98%
0,02%   |  | Direct
Indirect   |  | Luxottica S.r.l.                          
|LUXOTTICA MALAYSIA SDN BHD                               |  | MALAYSIA                      |  | 1%
99          |  | Direct
Indirect   |  | Luxottica Holland B.V.                    
|LUXOTTICA MEXICO SA de C.V.                              |  | MEXICO                        |  | 96%
4%         |  | Direct
Indirect   |  | Luxottica S.r.l.                          
|                                                         |  |                               |  |                |  |                   |  |                                           

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|LUXOTTICA NEDERLAND B.V.                                |  | THE NETHERLANDS     |  | 51%                   |  | Direct                     |  |                                                                                   
|------------------------------------------------------- |  | ------------------- |  | --------------------- |  | -------------------------- |  | ----------------------------------------------------------------------------------
|LUXOTTICA NORGE A.S.                                    |  | NORWEY              |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA OPTICS LTD                                    |  | ISRAEL              |  | 74,90%                |  | Direct                     |  |                                                                                   
|LUXOTTICA POLAND SP ZOO                                 |  | POLAND              |  | 75%                   |  | Indirect                   |  | Luxottica Holland B.V.                                                            
|LUXOTTICA PORTUGAL S.A.                                 |  | PORTUGAL            |  | 99,143%               |  | Direct                     |  |                                                                                   
|                                                        |  |                     |  | 0,214%                |  | Indirect                   |  | Luxottica Leasing S.p.a.                                                          
|                                                        |  |                     |  | 0,214%                |  | Indirect                   |  | Luxottica U.K.                                                                    
|                                                        |  |                     |  | 0,214%                |  | Indirect                   |  | Luxottica Fashion Brillen                                                         
|                                                        |  |                     |  | 0,214%                |  | Indirect                   |  | Luxottica S.r.l.                                                                  
|LUXOTTICA SOUTH AFRICA PTY LTD                          |  | SOUTH AFRICA        |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA S.R.L.                                        |  | ITALY               |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA SUN CORPORATION                               |  | U.S.A.              |  | 100%                  |  | indirect                   |  | Luxottica U.S. Holdings Corp.                                                     
|LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED            |  | AUSTRALIA           |  | 100%                  |  | indirect                   |  | Luxottica S.r.l.                                                                  
|LUXOTTICA SOUTH PACIFIC PTY LIMITED                     |  | AUSTRALIA           |  | 100%                  |  | indirect                   |  | Luxottica South Pacific Holdings Pty Limited                                      
|LUXOTTICA SWEDEN AB                                     |  | SWEDEN              |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA THAILAND LTD                                  |  | THAILANDIA          |  | 49%                   |  | Indirect (*)               |  | Luxottica Holland B.V.                                                            
|LUXOTTICA U.K. LTD                                      |  | GREAT BRITAIN       |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA U.S. HOLDINGS CORP.                           |  | U.S.A.              |  | 99%
1%                |  | Direct
Indirect            |  | Killer Loop Eyewear S.r.l.                                                        
|LUXOTTICA U.S.A. INC.                                   |  | U.S.A.              |  | 100%                  |  | Direct                     |  |                                                                                   
|LUXOTTICA VERTRIEBSGESELLSCHAFT MBH                     |  | AUSTRIA             |  | 100%                  |  | Direct                     |  |                                                                                   
|MIRARI JAPAN CO. LTD                                    |  | JAPAN               |  | 15,83%
84,17%         |  | Direct
Indirect            |  | Luxottica Holland B.V.                                                            
|MIRARIAN MARKETING PTE LTD                              |  | SINGAPORE           |  | 51%                   |  | Indirect                   |  | Luxottica Holland B.V.                                                            
|OY LUXOTTICA FINLAND AB                                 |  | FINLAND             |  | 100%                  |  | Direct                     |  |                                                                                   
|OPTIKA HOLDINGS LIMITED                                 |  | GREAT BRITAIN       |  | 50%                   |  | indirect                   |  | Luxottica S.r.l.                                                                  
|RAY-BAN HOLDINGS INC.                                   |  | U.S.A.              |  | 100%                  |  | Indirect                   |  | Luxottica U.S. Holdings Corp.                                                     
|RAY-BAN SUN OPTICS INDIA LIMITED                        |  | INDIA               |  | 44,152%               |  | Indirect(**)               |  | Ray Ban Indian Holdings Inc.                                                      
|REVO INC.                                               |  | U.S.A.              |  | 100%                  |  | Indirect                   |  | Luxottica U.S. Holdings Corp.                                                     
|SUNGLASS HUT (Antigua) LIMITED                          |  | ANTIGUA             |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT (Barbados) INC.                            |  | BARBADOS            |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT CANARY S.L.                                |  | CANARY ISLAND       |  | 70%                   |  | indirect                   |  | Sunglass Hut UK Limited                                                           
|SUNGLASS HUT (Sint Maarten) N.V.                        |  | NETHERLANDS ANTILLE |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT (South East Asia) Pte LTD                  |  | SINGAPORE           |  | 100%                  |  | indirect                   |  | Luxottica Holland B.V.                                                            
|SUNGLASS HUT (UK) LIMITED                               |  | GREAT BRITAIN       |  | 0,001%
3,613%
96,386% |  | indirect
indirect
indirect |  | Sunglass Hut Realty Corp.
Sunglass Hut Trading Corporation
Sunglass Hut of Florida
|SUNGLASS HUT AUSTRALIA PTY LIMITED                      |  | AUSTRALIA           |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT AUSTRIA GMBH                               |  | AUSTRIA             |  | 100%                  |  | indirect                   |  | Luxottica S.r.l.                                                                  
|SUNGLASS HUT BELGIUM N.V.                               |  | BELGIUM             |  | 100%                  |  | Indirect                   |  | Luxottica s.r.l.                                                                  
|SUNGLASS HUT DE MEXICO de C.V.                          |  | MEXICO              |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT HOLDINGS OF FRANCE INC.                    |  | U.S.A.              |  | 100%                  |  | indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT INTERNATIONAL INC.                         |  | U.S.A.              |  | 100%                  |  | indirect                   |  | Luxottica S.r.l.                                                                  
|SUNGLASS HUT IRELAND LIMITED                            |  | IRELAND             |  | 1%
99%                |  | Indirect
Indirect          |  | Sunglass Hut Realty Corp.
Sunglass Hut of Florida Inc.                            
|SUNGLASS HUT NETHERLANDS B.V.                           |  | THE NETHERLANDS     |  | 2,5%
97,5%            |  | Indirect
Indirect          |  | Sunglass Hut Realty Corp.
Sunglass Hut of Florida Inc.                            
|SUNGLASS HUT NEW ZEALAND LIMITED                        |  | NEW ZEALAND         |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT OF CANADA LTD                              |  | CANADA              |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS OF FLORIDA INC.                                |  | USA                 |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT OF FRANCE SOCIETE EN NOM COLLECTIF (SNC)   |  | FRANCE              |  | 100%                  |  | Indirect                   |  | Luxottica S.r.l.                                                                  
|SUNGLASS HUT OF SOUTHERN FRANCE INC.                    |  | USA                 |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT PORTUGAL COMERCIO DE OCULOS E RELOGIOS LDA |  | PORTUGAL            |  | 2%
98%                |  | Indirect
Indirect          |  | Sunglass Hut Realty Corp.
Sunglass Hut of Florida Inc.                            
|SUNGLASS HUT REALTY CORPORATION                         |  | USA                 |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS HUT SPAIN S.L.                                 |  | SPAIN               |  | 100%                  |  | Indirect                   |  | Luxottica S.r.l.                                                                  
|SUNGLASS HUT TRADING CORPORATION                        |  | USA                 |  | 100%                  |  | Indirect                   |  | Sunglass Hut International Inc.                                                   
|SUNGLASS TERMINAL INC.                                  |  | USA                 |  | 100%                  |  | Indirect                   |  | Sunglass Hut Trading Company                                                      
|SUNGLASS WORLD HOLDINGS PTY LIMITED                     |  | AUSTRALIA           |  | 100%                  |  | Indirect                   |  | Sunglass Hut Australia Pty Limited                                                
|THE UNITED STATES SHOE CORPORATION                      |  | U.S.A.              |  | 100%                  |  | Indirect                   |  | Avant Garde Optics LLC                                                            
|TRISTAR OPTICAL COMPANY LTD                             |  | HONG KONGCHINA     |  | 50%
50%               |  | Direct
Indirect            |  | Luxottica Holland B.V.                                                            
|U.S.S. DELAWARE CORPORATION                             |  | U.S.A.              |  | 100%                  |  | Indirect                   |  | The United States Shoe Corporation                                                
|                                                        |  |                     |  |                       |  |                            |  |                                                                                   

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|WATCH WORLD INTERNATIONAL INC.                 |  | USA           |  | 100%    |  | Indirect |  | Watch World Licensing Corporation   
|---------------------------------------------- |  | ------------- |  | ------- |  | -------- |  | ------------------------------------
|WATCH WORLD LICENSING CORP.                    |  | USA           |  | 100%    |  | Indirect |  | Sunglass Hut International Inc.     
|C&M OPTICAL COMPANY LTD                        |  | SOUTH KOREA   |  | 50%     |  | Indirect |  | Mirari Japan Ltd                    
|H. SUMNER LIMITED                              |  | GREAT BRITAIN |  | 100%    |  | Indirect |  | OPSM Protector Europe Limited       
|OPSM EUROPE LIMITED                            |  | GREAT BRITAIN |  | 100%    |  | Indirect |  | OPSM Group Limited                  
|OPSM PROTECTOR EUROPE LIMITED                  |  | GREAT BRITAIN |  | 100%    |  | Indirect |  | Protector Safety Industeries Pty Ltd
|PROTECTOR TECHNOLOGIES EUROPE                  |  | GREAT BRITAIN |  | 100%    |  | Indirect |  | OPSM Europe Limited                 
|LIMITED                                        |  |               |  |         |  |          |  |                                     
|BUDGET EYEWEAR LIMITED                         |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | Pomposa Enterprises Limited         
|OPSM LIMITED                                   |  | NEW ZEALAND   |  | 45%     |  | Indirect |  | Budget Eyewear Limited              
|OPSM PARTNERSHIPS LIMITED                      |  | NEW ZEALAND   |  | 45%     |  | Indirect |  | Budget Eyewear Limited              
|OPTIQUE EYEWEAR LIMITED                        |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | Budget Eyewear Limited              
|POMPOSA ENTERPRISES LIMITED                    |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|OPLPT LIMITED                                  |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | OPSS Limited                        
|OWWC LIMITED                                   |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | OPSS Limited                        
|OPSS LIMITED                                   |  | NEW ZEALAND   |  | 100%    |  | Indirect |  | Protector Safety Industries Pty     
|THE OPTICAL SHOP LIMITED                       |  | HONG KONG     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|OPSM EYEWEAR SDN BHD                           |  | MALAYSIA      |  | 100%    |  | indirect |  | Protector Safety Industies Pty Ltd  
|OPSM LABORATORIES PTE LTD                      |  | SINGAPORE     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|OPSM LIMITED                                   |  | HONG KONG     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|ACTIVIZE PTY LTD                               |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|ARRAP FINANCE HOLDINGS PTY LTD                 |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|AUSTRALIAN VISION SERVICES PTY LTD             |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|BUDGET EYEWEAR AUSTRALIA PTY LTD               |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|BUDGET SPECS PTY LTD                           |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Budget Eyewear Australia Pty Ltd    
|EYEBIZ LABORATORIES PTY LIMITED                |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|GIBB AND BEEMAN PTY LIMITED                    |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Group Limited                  
|KAYS OPTICAL PTY LTD                           |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Laubman and Pank Pty Ltd            
|LAUBMAN AND PANK PTY LTD                       |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|LAPSA PTY LTD                                  |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Eyebiz Laboratories Pty Ltd         
|OPLPT PTY LTD                                  |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty ltd 
|OPSM PTY LIMITED                               |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Group Limited                  
|OPSM (QLD) PTY LTD                             |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Group Limited                  
|OPSM GROUP LIMITED                             |  | AUSTRALIA     |  | 82,564% |  | Indirect |  | Luxottica South Pacific             
|OPSM OPTOMETRY PTY LTD                         |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Gibb and Beeman Pty Ltd             
|OPSS PTY LTD                                   |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Arrap Finance Holdings Pty Ltd      
|OPTICAL PRESCRIPTIONS SPECTACLE MAKERS PTY LTD |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    
|PROTECTOR INVESTMENTS PTY LIMITED              |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|PROTECTOR SAFETY INDUSTRIES PTY LTD            |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Group Limited                  
|TASMAN FREIGHT SERVICES PTY LIMITED            |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Protector Safety Industries Pty Ltd 
|TREVOR HENDERSON PTY LTD                       |  | AUSTRALIA     |  | 100%    |  | Indirect |  | Laubman and Pank Pty Ltd            
|VISION PLUS PTY LTD                            |  | AUSTRALIA     |  | 100%    |  | Indirect |  | OPSM Pty Limited                    

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