**Exhibit 8.1**

 
| **Company**                                         | ** ** | **Jurisdiction of incorporation** | ** ** | **% of ownership** | ** ** | **Type of ownership** | ** ** | **Shareholders**                          |
|-----------------------------------------------------|------------|-----------------------------------|------------|------------------------------|------------|-----------------------|------------|-------------------------------------------|
| 1242 PRODUCTIONS, INC.                              |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | OAKLEY, INC.                              |
| AIR SUN                                             |       | U.S.A.                            |       | 70.00                        |       | Indirect              |       | SUNGLASS HUT TRADING, LLC                 |
| ARNETTE OPTIC ILLUSIONS, INC.                       |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | LUXOTTICA U.S. HOLDINGS CORP.             |
| AVANT-GARDE OPTICS, LLC                             |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | ARNETTE OPTIC ILLUSIONS, INC.             |
| BAZOOKA, INC.                                       |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | OAKLEY, INC.                              |
| BEIJING SI MING DE TRADING CO LTD                   |       | CHINA                             |       | 100.00                       |       | Indirect              |       | SPV ZETA Optical Trading (Beijing) Co Ltd |
| BRIGHT EYES FRANCHISING PTY LTD                     |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | SUNGLASS ICON PTY LTD                     |
| BRIGHT EYES LEASING PTY LTD                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | SUNGLASS ICON PTY LTD                     |
| BRIGHT EYES RETAIL PTY LTD                          |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | SUNGLASS ICON PTY LTD                     |
| BRIGHT EYES TRADE MARKS PTY LTD                     |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | SUNGLASS ICON PTY LTD                     |
| BUDGET EYEWEAR AUSTRALIA PTY LTD                    |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL AUSTRALIA PTY  LTD       |
| BUDGET SPECS (FRANCHISING) PTY LTD                  |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | BUDGET EYEWEAR AUSTRALIA PTY LTD          |
| CENTRE PROFESSIONNEL DE VISION  USSC INC.           |       | CANADA                            |       | 100.00                       |       | Indirect              |       | THE UNITED STATES SHOE CORPORATION        |
| COLE VISION SERVICES, INC.                          |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | EYEMED VISION CARE LLC                    |
| COLLEZIONE RATHSCHULER S.r.l.                       |       | ITALY                             |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| DAVID CLULOW (OPTICS) LIMITED                       |       | GREAT BRITAIN                     |       | 100.00                       |       | Indirect              |       | OPTIKA HOLDINGS LIMITED                   |
| DAVID CLULOW BRIGHTON LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW COBHAM LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW CORNHILL LIMITED                       |       | GREAT BRITAIN                     |       | 100.00                       |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW CROUCH END LIMITED                     |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW IRELAND LIMITED                        |       | IRELAND                           |       | 100.00                       |       | Indirect              |       | SUNGLASS HUT IRELAND  LIMITED        |
| DAVID CLULOW LOUGHTON LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW MARLOW LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW NEWBURY LIMITED                        |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW OXFORD LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW RICHMOND LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| DAVID CLULOW WIMBLEDON LIMITED                      |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect              |       | OPTIKA LIMITED                            |
| ECOTOP PTY LTD                                      |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | SUNGLASS ICON PTY LTD                     |
| ENTERPRISES OF LENSCRAFTERS, LLC                    |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL NORTH AMERICA INC.       |
| EYE SAFETY SYSTEMS, INC.                            |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | OAKLEY, INC.                              |
| EYEBIZ LABORATORIES PTY LIMITED                     |       | AUSTRALIA                         |       | 30.00                        |       | Indirect              |       | LUXOTTICA RETAIL AUSTRALIA PTY  LTD       |
| EYEMED INSURANCE COMPANY                            |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | LUXOTTICA U.S. HOLDINGS CORP.             |
| EYEMED VISION CARE IPA, LLC                         |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | EYEMED VISION CARE LLC                    |
| EYEMED VISION CARE LLC                              |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL NORTH AMERICA INC.       |
| EYEXAM OF CALIFORNIA, INC.                          |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | THE UNITED STATES SHOE CORPORATION        |
| FIRST AMERICAN ADMINISTRATORS, INC.                 |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | EYEMED VISION CARE LLC                    |
| GIBB AND BEEMAN PTY LIMITED                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | OPSM GROUP PTY LIMITED                    |
| GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD               |       | CHINA                             |       | 100.00                       |       | Indirect              |       | LUXOTTICA HONG KONG LTD                   |
| IACON, INC.                                         |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | OAKLEY, INC.                              |
| LAUBMAN AND PANK PTY LTD                            |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL AUSTRALIA PTY  LTD       |
| LENSCRAFTERS INTERNATIONAL, INC.                    |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | THE UNITED STATES SHOE CORPORATION        |
| LRE, LLC                                            |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL NORTH AMERICA INC.       |
| LUXOTTICA RETAIL NORTH AMERICA INC.                 |       | U.S.A.                            |       | 100.00                       |       | Indirect              |       | THE UNITED STATES SHOE CORPORATION        |
| LUXOTTICA (CHINA) INVESTMENT CO. LTD                |       | CHINA                             |       | 100.00                       |       | Indirect              |       | LUXOTTICA TRADING AND FINANCE LIMITED     |
| LUXOTTICA (SHANGHAI) TRADING CO., LTD               |       | CHINA                             |       | 100.00                       |       | Indirect              |       | LUXOTTICA HOLLAND BV                      |
| LUXOTTICA (SWITZERLAND) AG                          |       | SWITZERLAND                       |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA ARGENTINA SRL                             |       | ARGENTINA                         |       | 74.57                        |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
|                                                |       |                              |       | 0.43                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |
| LUXOTTICA AUSTRALIA PTY LTD                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | OPSM GROUP PTY LIMITED                    |
| LUXOTTICA BELGIUM NV                                |       | BELGIUM                           |       | 99.00                        |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
|                                                |       |                              |       | 1.00                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |
| LUXOTTICA CANADA INC.                               |       | CANADA                            |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA CENTRAL EUROPE KFT                        |       | HUNGARY                           |       | 100.00                       |       | Indirect              |       | LUXOTTICA HOLLAND BV                      |
| LUXOTTICA DO BRASIL LTDA                            |       | BRAZIL                            |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
|                                                |       |                              |       | 0.00                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |
| LUXOTTICA ExTrA LIMITED                             |       | IRELAND                           |       | 100.00                       |       | Indirect              |       | LUXOTTICA TRADING AND FINANCE LIMITED     |
| LUXOTTICA FASHION BRILLEN VERTRIEBS  GMBH           |       | GERMANY                           |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA FRANCE SAS                                |       | FRANCE                            |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA FRANCHISING AUSTRALIA  PTY LIMITED        |       | AUSTRALIA                         |       | 100.00                       |       | Indirect              |       | LUXOTTICA RETAIL AUSTRALIA PTY  LTD       |
| LUXOTTICA GOZLUK ENDUSTRI VE TICARET ANONIM SIRKETI |       | TURKEY                            |       | 64.84                        |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
|                                                |       |                              |       | 0.00                         |       | Indirect              |       | LUXOTTICA LEASING S.r.l.                  |
|                                                |       |                              |       | 0.00                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |
| LUXOTTICA HELLAS AE                                 |       | GREECE                            |       | 70.00                        |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA HOLLAND BV                                |       | THE NETHERLANDS                   |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA HONG KONG LTD                             |       | CHINA                             |       | 0.00                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |
|                                                |       |                              |       | 100.00                       |       | Indirect              |       | LUXOTTICA HOLLAND BV                      |
| LUXOTTICA IBERICA SA                                |       | SPAIN                             |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA INDIA EYEWEAR PRIVATE  LIMITED            |       | INDIA                             |       | 100.00                       |       | Indirect              |       | LUXOTTICA HOLLAND BV                      |
|                                                |       |                              |       | 0.00                         |       | Indirect              |       | LUXOTTICA LEASING S.r.l.                  |
| LUXOTTICA ITALIA S.r.l.                             |       | ITALY                             |       | 100.00                       |       | Indirect              |       | LUXOTTICA S.r.l.                          |
| LUXOTTICA KOREA LTD                                 |       | SOUTH KOREA                       |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA LEASING SRL                               |       | ITALY                             |       | 100.00                       |       | Direct                |       | LUXOTTICA GROUP S.p.A.                    |
| LUXOTTICA MEXICO S.A. de C.V.                       |       | MEXICO                            |       | 4.00                         |       | Indirect              |       | LUXOTTICA S.r.l.                          |

 

----

 
|                                                |   |                 |   | 96.00        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
|-----------------------------------------------------|--------|----------------------|--------|--------------|--------|----------|--------|----------------------------------------------|
| LUXOTTICA MIDDLE EAST FZE                           |   | UNITED ARAB EMIRATES |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA NEDERLAND BV                              |   | THE NETHERLANDS      |   | 51.00        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA NORDIC AB                                 |   | SWEDEN               |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA NORGE AS                                  |   | NORWAY               |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA NORTH AMERICA  DISTRIBUTION LLC           |   | U.S.A.               |   | 100.00       |   | Indirect |   | AVANT-GARDE OPTICS, LLC                      |
| LUXOTTICA OPTICS LTD                                |   | ISRAEL               |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA POLAND SP ZOO                             |   | POLAND               |   | 25.00        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
|                                                |   |                 |   | 75.00        |   | Indirect |   | LUXOTTICA HOLLAND BV                         |
| LUXOTTICA PORTUGAL-COMERCIO DE  OPTICA SA           |   | PORTUGAL             |   | 99.79        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
|                                                |   |                 |   |  0.21   |   | Indirect |   | LUXOTTICA S.r.l.                             |
| LUXOTTICA RETAIL AUSTRALIA PTY  LTD                 |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| LUXOTTICA RETAIL CANADA INC.                        |   | CANADA               |   | 2.93         |   | Indirect |   | LUXOTTICA RETAIL NORTH AMERICA INC.          |
|                                                |   |                 |   | 19.03        |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.                |
|                                                |   |                 |   | 55.16        |   | Indirect |   | LENSCRAFTERS INTERNATIONAL, INC.             |
|                                                |   |                 |   | 22.88        |   | Indirect |   | THE UNITED STATES SHOE CORPORATION           |
| LUXOTTICA RETAIL FRANCHISING  AUSTRALIA PTY LIMITED |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | LUXOTTICA RETAIL AUSTRALIA PTY  LTD          |
| LUXOTTICA RETAIL HONG KONG LIMITED                  |   | CHINA                |   | 100.00       |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| LUXOTTICA RETAIL NEW ZEALAND LIMITED                |   | NEW ZEALAND          |   | 100.00       |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| LUXOTTICA RETAIL NORTH AMERICA INC.                 |   | U.S.A.               |   | 100.00       |   | Indirect |   | THE UNITED STATES SHOE CORPORATION           |
| LUXOTTICA SOUTH AFRICA PTY LTD                      |   | SOUTH AFRICA         |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA SOUTH EASTERN EUROPE LTD                  |   | CROATIA              |   | 70.00        |   | Indirect |   | LUXOTTICA HOLLAND BV                         |
| LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED        |   | AUSTRALIA            |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA SOUTH PACIFIC PTY LIMITED                 |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED |
| LUXOTTICA S.r.l.                                    |   | ITALY                |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA STARS S.r.l.                              |   | ITALY                |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA SUN CORP.                                 |   | U.S.A.               |   | 100.00       |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.                |
| LUXOTTICA TRADING AND FINANCE LIMITED               |   | IRELAND              |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO             |   | CHINA                |   | 100.00       |   | Indirect |   | LUXOTTICA HOLLAND BV                         |
| LUXOTTICA U.K. LTD                                  |   | GREAT BRITAIN        |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA U.S. HOLDINGS CORP.                       |   | U.S.A.               |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA U.S.A. INC.                               |   | U.S.A.               |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LUXOTTICA VERTRIEBSGESELLSCHAFT MBH                 |   | AUSTRIA              |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| LVD SOURCING LLC                                    |   | U.S.A.               |   | 51.00        |   | Indirect |   | LUXOTTICA NORTH AMERICA  DISTRIBUTION LLC    |
| MIRARI JAPAN CO LTD                                 |   | JAPAN                |   | 84.17        |   | Indirect |   | LUXOTTICA HOLLAND BV                         |
|                                                |   |                 |   | 15.83        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| MIRARIAN MARKETING PTE LTD                          |   | SINGAPORE            |   | 51.00        |   | Indirect |   | LUXOTTICA HOLLAND BV                         |
| MULTIOPTICAS INTERNACIONAL S.L.                     |   | SPAIN                |   | 40.00        |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| MY-OP (NY) LLC                                      |   | U.S.A.               |   | 100.00       |   | Indirect |   | OLIVER PEOPLES, INC.                         |
| OAKLEY (SCHWEIZ) GMBH                               |   | SWITZERLAND          |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY ATHLETIC (PTY) LIMITED                       |   | SOUTH AFRICA         |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY BRAZIL LTDA                                  |   | BRAZIL               |   | 100.00       |   | Indirect |   | OAKLEY CANADA INC.                           |
|                                                |   |                 |   | 0.00         |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY CANADA INC                                   |   | CANADA               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY CANADA RETAIL ULC                            |   | CANADA               |   | 100.00       |   | Indirect |   | OAKLEY CANADA, INC.                          |
| OAKLEY COSTA RICA S.A.                              |   | COSTA RICA           |   | 100.00       |   | Indirect |   | OAKLEY MEXICO, INC., S.A. de C.V.            |
| OAKLEY DE GUATEMALA, S.A.                           |   | GUATEMALA            |   | 20.00        |   | Indirect |   | OAKLEY MEXICO, INC., S.A. de C.V.            |
|                                                |   |                 |   | 80.00        |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY DENMARK APS                                  |   | DENMARK              |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY DIRECT, INC.                                 |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY EDC, INC.                                    |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY EUROPE SNC                                   |   | FRANCE               |   | 100.00       |   | Indirect |   | OAKLEY HOLDING SAS                           |
| OAKLEY FINANCING, INC.                              |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY GMBH                                         |   | GERMANY              |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY HOLDING SAS                                  |   | FRANCE               |   | 50.91        |   | Indirect |   | OAKLEY, INC.                                 |
|                                                |   |                 |   |  49.09  |   | Indirect |   | OAKLEY DENMARK APS                           |
| OAKLEY ICON LIMITED                                 |   | IRELAND              |   | 100.00       |   | Indirect |   | LUXOTTICA TRADING AND FINANCE LIMITED        |
| OAKLEY, INC.                                        |   | U.S.A.               |   | 100.00       |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.                |
| OAKLEY IRELAND OPTICAL LIMITED                      |   | IRELAND              |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY ITALY SRL                                    |   | ITALY                |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY JAPAN KK                                     |   | JAPAN                |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY LIMTED PARTNERSHIP                           |   | CANADA               |   | 1.00         |   | Indirect |   | BAZOOKA, INC.                                |
|                                                |   |                 |   | 99.00        |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY MEXICO INC., S.A. DE C.V.                    |   | MEXICO               |   | 0.00         |   | Indirect |   | BAZOOKA, INC.                                |
|                                                |   |                 |   |  100.00 |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY O STORE, INC.                                |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY SALES CORP.                                  |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OAKLEY SCANDINAVIA AB                               |   | SWEDEN               |   | 100.00       |   | Indirect |   | OAKLEY ICON LIMITED                          |
| OAKLEY SOUTH PACIFIC PTY LTD                        |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| OAKLEY SPAIN SL                                     |   | SPAIN                |   | 100.00       |   | Indirect |   | OAKLEY ICON LIMITED                          |
| OAKLEY U.K. LTD                                     |   | GREAT BRITAIN        |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OLIVER PEOPLES GMBH                                 |   | GERMANY              |   | 100.00       |   | Indirect |   | OLIVER PEOPLES, INC.                         |
| OLIVER PEOPLES, INC.                                |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |
| OPSM GROUP PTY LIMITED                              |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | LUXOTTICA SOUTH PACIFIC PTY LIMITED          |
| OPTIKA HOLDINGS LIMITED                             |   | GREAT BRITAIN        |   | 100.00       |   | Indirect |   | SUNGLASS HUT (UK) LIMITED                    |
| OPTIKA LIMITED                                      |   | GREAT BRITAIN        |   | 100.00       |   | Indirect |   | OPTIKA HOLDINGS LIMITED                      |
| OPTIKA OPTICIANS LIMITED                            |   | GREAT BRITAIN        |   | 100.00       |   | Indirect |   | OPTIKA HOLDINGS LIMITED                      |
| OPTIMUM LEASING PTY LTD                             |   | AUSTRALIA            |   | 100.00       |   | Indirect |   | SUNGLASS ICON PTY LTD                        |
| OY LUXOTTICA FINLAND AB                             |   | FINLAND              |   | 100.00       |   | Direct   |   | LUXOTTICA GROUP S.p.A.                       |
| PACIFICA SALES CORPORATION                          |   | U.S.A.               |   | 100.00       |   | Indirect |   | OAKLEY, INC.                                 |

 

----

 
| PEARLE VISION CENTER OF PUERTO RICO, INC.                    |   | PUERTO RICO     |   | 100.00 |   | Indirect |   | LUXOTTICA RETAIL NORTH AMERICA INC.        |
|--------------------------------------------------------------|--------|-----------------|--------|--------|--------|----------|--------|--------------------------------------------|
| PEARLE VISION MANAGED CARE-HMO OF TEXAS, INC.                |   | U.S.A.          |   | 100.00 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION         |
| PEARLE VISIONCARE, INC.                                      |   | U.S.A.          |   | 100.00 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION         |
| PROTECTOR SAFETY INDUSTRIES PTY LTD                          |   | AUSTRALIA       |   | 100.00 |   | Indirect |   | OPSM GROUP PTY LIMITED                     |
| RAY BAN HOLDINGS INC.                                        |   | U.S.A.          |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| RAY BAN INDIAN HOLDINGS INC.                                 |   | U.S.A.          |   | 100.00 |   | Indirect |   | RAY BAN HOLDINGS INC.                      |
| RAY BAN SUN OPTICS INDIA LIMITED                             |   | INDIA           |   | 93.32  |   | Indirect |   | RAY BAN INDIAN HOLDINGS INC.               |
| RAYS HOUSTON                                                 |   | U.S.A.          |   | 51.00  |   | Indirect |   | SUNGLASS HUT TRADING, LLC                  |
| SGH OPTICS MALAYSIA SDN BHD                                  |   | MALAYSIA        |   | 100.00 |   | Indirect |   | LUXOTTICA RETAIL AUSTRALIA PTY  LTD        |
| SPV ZETA OPTICAL COMMERCIAL AND TRADING (SHANGHAI)  CO., LTD |   | CHINA           |   | 100.00 |   | Indirect |   | LUXOTTICA LEASING S.r.l.                   |
| SPV ZETA OPTICAL TRADING (BEIJING) CO LTD                    |   | CHINA           |   | 100.00 |   | Indirect |   | LUXOTTICA LEASING S.r.l.                   |
| SUNGLASS HUT (ANTIGUA) LIMITED                               |   | ANTIGUA         |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| SUNGLASS HUT (SOUTH EAST ASIA) PTE LTD                       |   | SINGAPORE       |   | 100.00 |   | Indirect |   | LUXOTTICA HOLLAND BV                       |
| SUNGLASS HUT (UK) LIMITED                                    |   | GREAT BRITAIN   |   | 0.08   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION            |
|                                                         |   |            |   | 34.00  |   | Direct   |   | LUXOTTICA GROUP S.p.A.                     |
|                                                         |   |            |   | 31.06  |   | Indirect |   | SUNGLASS HUT OF FLORIDA, INC.              |
|                                                         |   |            |   | 0.86   |   | Indirect |   | SUNGLASS HUT TRADING, LLC                  |
| SUNGLASS HUT AIRPORTS SOUTH AFRICA (PTY) LTD                 |   | SOUTH AFRICA    |   | 45.00  |   | Indirect |   | SUNGLASS HUT RETAIL SOUTH AFRICA (PTY) LTD |
| SUNGLASS HUT AUSTRALIA PTY LIMITED                           |   | AUSTRALIA       |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| SUNGLASS HUT AUSTRIA VERTRIEB GMBH                           |   | AUSTRIA         |   | 100.00 |   | Direct   |   | LUXOTTICA GROUP S.p.A.                     |
| SUNGLASS HUT HONG KONG LIMITED                               |   | CHINA           |   | 100.00 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD        |
| SUNGLASS HUT IRELAND LIMITED                                 |   | IRELAND         |   | 100.00 |   | Indirect |   | SUNGLASS HUT (UK) LIMITED                  |
| SUNGLASS HUT NETHERLANDS BV                                  |   | THE NETHERLANDS |   | 100    |   | Direct   |   | LUXOTTICA GROUP S.p.A.                     |
| SUNGLASS HUT NEW ZEALAND LIMITED                             |   | NEW ZEALAND     |   | 100.00 |   | Indirect |   | LUXOTTICA RETAIL NEW ZEALAND LIMITED       |
| SUNGLASS HUT OF FLORIDA, INC.                                |   | U.S.A.          |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| SUNGLASS HUT OF FRANCE SOCIETE EN NOME COLLECTIF  (snc)      |   | FRANCE          |   | 100.00 |   | Indirect |   | LUXOTTICA S.r.l.                           |
|                                                         |   |            |   | 0.00   |   | Indirect |   | LUXOTTICA FRANCE SAS                       |
| SUNGLASS HUT PORTUGAL COMERCIO  DE OCULOS E RELOGIOS LDA     |   | PORTUGAL        |   | 98.00  |   | Indirect |   | SUNGLASS HUT OF FLORIDA, INC.              |
|                                                         |   |            |   | 2.00   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION            |
| SUNGLASS HUT REALTY CORPORATION                              |   | U.S.A.          |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| SUNGLASS HUT RETAIL SOUTH AFRICA (PTY) LTD                   |   | SOUTH AFRICA    |   | 100.00 |   | Indirect |   | LUXOTTICA SOUTH AFRICA PTY LTD             |
| SUNGLASS HUT SPAIN SL                                        |   | SPAIN           |   | 100.00 |   | Indirect |   | LUXOTTICA S.r.l.                           |
| SUNGLASS HUT TRADING, LLC                                    |   | U.S.A.          |   | 100.00 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.              |
| SUNGLASS ICON PTY LTD                                        |   | AUSTRALIA       |   | 100.00 |   | Indirect |   | LUXOTTICA RETAIL AUSTRALIA PTY  LTD        |
| SUNGLASS WORKS PTY LTD                                       |   | AUSTRALIA       |   | 100.00 |   | Indirect |   | SUNGLASS ICON PTY LTD                      |
| SUNGLASS WORLD HOLDINGS PTY LIMITED                          |   | AUSTRALIA       |   | 100.00 |   | Indirect |   | SUNGLASS HUT AUSTRALIA PTY LIMITED         |
| THE OPTICAL SHOP OF ASPEN                                    |   | U.S.A.          |   | 100.00 |   | Indirect |   | OAKLEY, INC.                               |
| THE UNITED STATES SHOE CORPORATION                           |   | U.S.A.          |   | 100.00 |   | Indirect |   | AVANT-GARDE OPTICS, LLC                    |
| USS DELAWARE CORP.                                           |   | U.S.A.          |   | 100.00 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION         |

 

----