**EXHIBIT 8.1**

**Subsidiariesof Luxottica Group S.p.A.**
| **Company**                                                    | ** ** | **Jurisdiction of Incorporation** | ** ** | **% of  ownership** | ** ** | **Type of  ownership** | ** ** | **Shareholder (if not held directly)** |
|----------------------------------------------------------------|------------|-----------------------------------|------------|--------------------------|------------|------------------------|------------|----------------------------------------|
| **198 NORTH TERRACE PTY**                                      |       | AUSTRALIA                         |       | 41.480                   |       | Indirect               |       | LUXOTTICA RETAIL  AUSTRALIA PTY LTD    |
| **AIR SUN**                                                    |       | OHIO, U.S.A.                      |       | 70.000                   |       | Indirect               |       | SUNGLASS HUT  TRADING CORPORATION      |
| **ARNETTE OPTIC ILLUSIONS INC.**                               |       | CALIFORNIA, U.S.A.                |       | 100.000                  |       | Indirect               |       | LUXOTTICA U.S. HOLDINGS CORP.          |
| **ARRAP FINANCE HOLDINGS PTY LTD**                             |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | LUXOTTICA RETAIL  AUSTRALIA PTY LTD    |
| **AVANT GARDE OPTICS LLC**                                     |       | NEW YORK, U.S.A.                  |       | 100.000                  |       | Indirect               |       | ARNETTE OPTIC ILLUSIONS INC.           |
| **BUDGET EYEWEAR AUSTRALIA PTY LTD**                      |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | LUXOTTICA RETAIL  AUSTRALIA PTY LTD    |
| **BUDGET SPECS (FRANCHISING) PTY LTD**                    |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | BUDGET EYEWEAR  AUSTRALIA PTY LTD      |
| **C & M OPTICAL COMPANY LTD**                         |       | SOUTH KOREA                       |       | 50.000                   |       | Indirect               |       | MIRARI JAPAN CO LTD                    |
| **CENTRE  PROFESSIONEL DE VISION USSC INC**                    |       | ONTARIO, CANADA                   |       | 100.000                  |       | Indirect               |       | THE UNITED STATES  SHOE CORPORATION    |
| **COLE NATIONAL CORPORATION**                                  |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | LUXOTTICA U.S. HOLDINGS CORP.          |
| **COLE NATIONAL GROUP, INC.**                                  |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | COLE NATIONAL CORPORATION              |
| **COLE VISION CANADA INC.**                                    |       | NEW BRUNSWICK, CANADA             |       | 100.000                  |       | Indirect               |       | COLE VISION CORPORATION                |
| **COLE VISION CORPORATION**                                    |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | COLE NATIONAL GROUP, INC.              |
| **COLE VISION IPA LLC**                                        |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | COLE VISION CORPORATION                |
| **COLE VISION SERVICES INC.**                                  |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | COLE VISION CORPORATION                |
| **COLLEZIONE RATHSCHULER SRL**                                 |       | ITALY                             |       | 100.000                  |       | Direct                 |       | LUXOTTICA GROUP S.P.A.                 |
| **DISTRIBUIDORA  MEXICANA DE ARTICULOS PARA SOL S.A. DE C.V.** |       | MEXICO                            |       | 100.000                  |       | Indirect               |       | SUNGLASS HUT INTERNATIONAL INC.        |
| **DS MANAGEMENT CORPORATION**                                  |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | COLE VISION CORPORATION                |
| **ENTERPRISES OF LENSCRAFTERS LLC**                       |       | OHIO, U.S.A.                      |       | 100.000                  |       | Indirect               |       | LENSCRAFTERS INC.                      |
| **EYEBIZ LABORATORIES PTY LIMITED**                       |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD     |
| **EYEMED VISION CARE IPA LLC**                                 |       | NEW YORK, U.S.A.                  |       | 100.000                  |       | Indirect               |       | EYEMED VISION CARE LLC                 |
| **EYEMED VISION CARE LLC**                                     |       | DELAWARE, U.S.A.                  |       | 100.000                  |       | Indirect               |       | LENSCRAFTERS INC.                      |
| **EYEXAM OF CALIFORNIA INC.**                                  |       | CALIFORNIA, U.S.A.                |       | 100.000                  |       | Indirect               |       | THE UNITED STATES SHOE CORPORATION     |
| **FIRST AMERICAN ADMINISTRATORS CO.**                     |       | ARIZONA, U.S.A.                   |       | 100.000                  |       | Indirect               |       | FIRST AMERICAN HEALTH CONCEPTS INC     |
| **FIRST AMERICAN HEALTH CONCEPTS INC**                         |       | ARIZONA, U.S.A.                   |       | 100.000                  |       | Indirect               |       | EYEMED VISION CARE LLC                 |
| **GIBB AND BEEMAN PTY LIMITED**                                |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | OPSM GROUP PTY LIMITED                 |
| **GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD**                      |       | GUANGDONG PROVINCE, CHINA         |       | 100.000                  |       | Indirect               |       | LUXOTTICA HONG KONG LTD                |
| **H. SUMNER LIMITED**                                          |       | GREAT BRITAIN                     |       | 100.000                  |       | Indirect               |       | OPSM PROTECTOR EUROPE LIMITED          |
| **I.C. OPTICS LTD**                                            |       | NEW YORK, U.S.A.                  |       | 100.000                  |       | Indirect               |       | IC OPTICS SRL                          |
| **I.C. OPTICS S.R.L.**                                         |       | ITALY                             |       | 100.000                  |       | Indirect               |       | LUXOTTICA SRL                          |
| **ITALOCREMONA IC OPTICS ESPANA S.L.**                    |       | BARCELONA, SPAIN                  |       | 70.000                   |       | Indirect               |       | IC OPTICS SRL                          |
| **KAYS OPTICAL PTY LTD**                                       |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | LAUBMAN AND PANK PTY LTD               |
| **LAUBMAN AND PANK PTY LTD**                                   |       | NEW SOUTH WALES, AUSTRALIA        |       | 100.000                  |       | Indirect               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD     |
| **LENSCRAFTERS CANADA INC**                                    |       | ONTARIO, CANADA                   |       | 100.000                  |       | Indirect               |       | THE UNITED STATES SHOE CORPORATION     |

 

----

 
| **LENSCRAFTERS INC.**                                    |   | OHIO, U.S.A.               |   | 100.000 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION           |
|----------------------------------------------------------|--------|----------------------------|--------|---------|--------|----------|--------|----------------------------------------------|
| **LENSCRAFTERS INTERNATIONAL INC**                  |   | OHIO, U.S.A.               |   | 100.000 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION           |
| **LRE LLC**                                              |   | OHIO, U.S.A.               |   | 100.000 |   | Indirect |   | LENSCRAFTERS INC.                            |
| **LUXOTTICA (SWITZERLAND) AG**                           |   | SCHONBUHL, SWITZERLAND     |   | 97.000  |   | Direct   |   |                                         |
| **LUXOTTICA ARGENTINA SRL**                              |   | ARGENTINA                  |   | 74.571  |   | Direct   |   |                                         |
| ** **                                               |   |                       |   | 0.429   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| **LUXOTTICA AUSTRALIA PTY LTD**                          |   | NEW SOUTH WALES, AUSTRALIA |   | 75.000  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| ** **                                               |   |                       |   | 25.000  |   | Direct   |   |                                         |
| **LUXOTTICA BELGIUM N.V.**                               |   | BELGIUM                    |   | 1.000   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| ** **                                               |   |                       |   | 99.000  |   | Direct   |   |                                         |
| **LUXOTTICA CANADA INC**                                 |   | ONTARIO, CANADA            |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA DISTRIBUTION CENTER S.R.L.**            |   | ITALY                      |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA DO BRASIL LTDA**                             |   | BRAZIL                     |   | 0.001   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| ** **                                               |   |                       |   | 99.999  |   | Direct   |   |                                         |
| **LUXOTTICA FASHION BRILLEN VERTRIEBS GMBH**             |   | GERMANY                    |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA FRANCE S.A.R.L.**                            |   | FRANCE                     |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA GOZLUK TICARET ANONIM SIRKETI**              |   | TURKEY                     |   | 51.000  |   | Direct   |   |                                         |
| **LUXOTTICA GULF LLC (*)**                               |   | UNITED ARAB EMIRATES       |   | 49.000  |   | Direct   |   |                                         |
| **LUXOTTICA HELLAS AE**                                  |   | GREECE                     |   | 70.000  |   | Direct   |   |                                         |
| **LUXOTTICA HOLLAND BV**                                 |   | THE NETHERLANDS            |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA HONG KONG LTD**                              |   | HONG KONG, CHINA           |   | 100.000 |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| ** **                                               |   |                       |   | 0.000   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| **LUXOTTICA IBERICA SA**                                 |   | SPAIN                      |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA KOREA LTD**                                  |   | SOUTH KOREA                |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA LEASING S.R.L.**                             |   | ITALY                      |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA LUXEMBOURG SARL**                            |   | LUXEMBOURG                 |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA MALAYSIA SDN BHD**                           |   | MALAYSIA                   |   | 1.000   |   | Direct   |   |                                         |
| ** **                                               |   |                       |   | 99.000  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **LUXOTTICA  MEXICO S.A. DE C.V.**                       |   | MEXICO                     |   | 96.000  |   | Direct   |   |                                         |
| ** **                                               |   |                       |   | 4.000   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| **LUXOTTICA MIDDLE EAST FZE**                            |   | UNITED ARAB EMIRATES       |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA NEDERLAND BV**                               |   | THE NETHERLANDS            |   | 51.000  |   | Direct   |   |                                         |
| **LUXOTTICA NORGE A.S.**                                 |   | NORWAY                     |   | 100.000 |   | Direct   |   |                                         |
| **LUXOTTICA OPTICS LTD**                                 |   | ISRAEL                     |   | 74.900  |   | Direct   |   |                                         |
| **LUXOTTICA POLAND SP ZOO**                              |   | POLAND                     |   | 25.000  |   | Direct   |   |                                         |
| ** **                                               |   |                       |   | 75.000  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **LUXOTTICA  PORTUGAL-COMERCIO DE OPTICA S.A.**          |   | PORTUGAL                   |   | 0.214   |   | Indirect |   | LUXOTTICA FASHION BRILLEN VERTRIEBS GMBH     |
| ** **                                               |   |                       |   | 0.214   |   | Indirect |   | LUXOTTICA U.K. LTD                           |
| ** **                                               |   |                       |   | 0.214   |   | Indirect |   | LUXOTTICA LEASING S.R.L.                     |
| ** **                                               |   |                       |   | 99.143  |   | Direct   |   |                                         |
| ** **                                               |   |                       |   | 0.214   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| **LUXOTTICA RETAIL AUSTRALIA PTY LTD**                   |   | NEW SOUTH WALES, AUSTRALIA |   | 100.000 |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| **LUXOTTICA RETAIL HONG KONG LIMITED**              |   | HONG KONG, CHINA           |   | 100.000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **LUXOTTICA RETAIL NEW ZEALAND LIMITED**            |   | NEW ZEALAND                |   | 100.000 |   | Indirect |   | OPSM GROUP LIMITED                           |
| **LUXOTTICA SOUTH AFRICA PTY LTD**                  |   | SOUTH AFRICA               |   | 100.000 |   | Direct   |   | LUXOTTICA GROUP S.P.A.                       |
| **LUXOTTICA SOUTH PACIFIC DISTRIBUTION CENTRE PTY  LTD** |   | NEW SOUTH WALES, AUSTRALIA |   | 100.000 |   | Indirect |   | LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED |
| **LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED**         |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | LUXOTTICA S.R.L.                             |

 

----

 
| **LUXOTTICA SOUTH PACIFIC PTY LIMITED**          |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED |
|--------------------------------------------------|--------|----------------------------|--------|---------|--------|----------|--------|----------------------------------------------|
| **LUXOTTICA S.R.L.**                             |   | ITALY                      |   | 100,000 |   | Direct   |   |                                         |
| **LUXOTTICA SUN CORP.**                          |   | DELAWARE, U.S.A.           |   | 100,000 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.                |
| **LUXOTTICA SWEDEN AB**                          |   | SWEDEN                     |   | 100,000 |   | Direct   |   |                                         |
| **LUXOTTICA THAILAND LTD (*)**                   |   | THAILAND                   |   | 99,993  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **LUXOTTICA TRADING AND FINANCE LIMITED**        |   | IRELAND                    |   | 100,000 |   | Direct   |   |                                         |
| **LUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO**      |   | CHINA                      |   | 100,000 |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **LUXOTTICA U.K. LTD**                           |   | GREAT BRITAIN              |   | 100,000 |   | Direct   |   |                                         |
| **LUXOTTICA U.S. HOLDINGS CORP.**                |   | DELAWARE, U.S.A.           |   | 1,000   |   | Indirect |   | LUXOTTICA S.R.L.                             |
| ** **                                       |   |                       |   | 99,000  |   | Direct   |   |                                         |
| **LUXOTTICA U.S.A. INC**                         |   | NEW YORK, U.S.A.           |   | 100,000 |   | Direct   |   |                                         |
| **LUXOTTICA VERTRIEBSGESELLSCHAFT MBH**          |   | AUSTRIA                    |   | 100,000 |   | Direct   |   |                                         |
| **MIRARI JAPAN CO. LTD**                         |   | JAPAN                      |   | 15,833  |   | Direct   |   |                                         |
| ** **                                       |   |                       |   | 84,167  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **MIRARIAN MARKETING PTE LTD**                   |   | SINGAPORE                  |   | 51,000  |   | Indirect |   | LUXOTTICA HOLLAND B.V.                       |
| **OPLPT LIMITED**                                |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | OPSS LIMITED                                 |
| **OPSM (QLD) PTY LTD**                           |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| **OPSM EUROPE LIMITED**                          |   | GREAT BRITAIN              |   | 100,000 |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| **OPSM GROUP LIMITED**                           |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | POMPOSA ENTERPRISES LIMITED                  |
| **OPSM GROUP PTY LIMITED**                       |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | LUXOTTICA SOUTH PACIFIC PTY LIMITED          |
| **OPSM LABORATORIES PTE LTD**                    |   | SINGAPORE                  |   | 100,000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **OPSM PARTNERSHIPS LIMITED**                    |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | OPSM GROUP LIMITED                           |
| **OPSM PROTECTOR EUROPE LIMITED**                |   | GREAT BRITAIN              |   | 100,000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **OPSS LIMITED**                                 |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **OPSS PTY LTD**                                 |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | ARRAP FINANCE HOLDINGS PTY LTD               |
| **OPSTF PTY LTD**                                |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **OPTIKA HOLDINGS LIMITED**                      |   | GREAT BRITAIN              |   | 50,000  |   | Indirect |   | LUXOTTICA S.R.L.                             |
| **OPTIQUE EYEWEAR LIMITED**                      |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | OPSM GROUP LIMITED                           |
| **OWWC LIMITED**                                 |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | OPSS LIMITED                                 |
| **OY LUXOTTICA FINLAND AB**                      |   | FINLAND                    |   | 100,000 |   | Direct   |   |                                         |
| **PEARLE INC.**                                  |   | DELAWARE, U.S.A.           |   | 100,000 |   | Indirect |   | COLE NATIONAL GROUP, INC.                    |
| **PEARLE VISION CENTER OF PUERTO RICO INC.**     |   |                       |   | 100,000 |   | Indirect |   | PEARLE VISION INC.                           |
| **PEARLE VISION INC.**                           |   | DELAWARE, U.S.A.           |   | 100,000 |   | Indirect |   | PEARLE INC.                                  |
| **PEARLE VISION MANAGED CARE-HMO OF TEXAS INC.** |   | TEXAS, U.S.A.              |   | 100,000 |   | Indirect |   | COLE VISION CORPORATION                      |
| **PEARLE VISIONCARE INC.**                       |   | CALIFORNIA, U.S.A.         |   | 100,000 |   | Indirect |   | PEARLE INC.                                  |
| **POMPOSA ENTERPRISES LIMITED**                  |   | NEW ZEALAND                |   | 100,000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD          |
| **PROTECTOR SAFETY INDUSTRIES PTY LTD**          |   | NEW SOUTH WALES, AUSTRALIA |   | 100,000 |   | Indirect |   | OPSM GROUP PTY LIMITED                       |
| **PROTECTOR TECHNOLOGIES EUROPE LIMITED**        |   | GREAT BRITAIN              |   | 100,000 |   | Indirect |   | OPSM EUROPE LIMITED                          |
| **RAY BAN HOLDINGS INC.**                        |   | DELAWARE, U.S.A.           |   | 100,000 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.                |
| **RAY BAN INDIAN HOLDINGS INC.**                 |   | DELAWARE, U.S.A.           |   | 100.000 |   | Indirect |   | RAY BAN HOLDINGS INC.                        |
| **RAY BAN SUN OPTICS INDIA LIMITED (**)**        |   | INDIA                      |   | 44.152  |   | Indirect |   | RAY BAN INDIAN HOLDINGS INC.                 |

 

----

 
| **RAYS HOUSTON**                                                  |   | OHIO, U.S.A.               |   | 51.000  |   | Indirect |   | SUNGLASS HUT TRADING CORPORATION    |
|-------------------------------------------------------------------|--------|----------------------------|--------|---------|--------|----------|--------|-------------------------------------|
| **REVO INC.**                                                     |   | DELAWARE, U.S.A.           |   | 100.000 |   | Indirect |   | LUXOTTICA U.S. HOLDINGS CORP.       |
| **SPV ETA S.R.L.**                                                |   | ITALY                      |   | 100.000 |   | Indirect |   | LUXOTTICA LEASING S.R.L.            |
| **SPV ZETA S.R.L.**                                               |   | ITALY                      |   | 100.000 |   | Indirect |   | LUXOTTICA LEASING S.R.L.            |
| **SUNGLASS HUT (Antigua) LIMITED**                                |   | ANTIGUA                    |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT (Barbados) INC.**                                  |   | BARBADOS                   |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT (Sint Maarten) N.V.**                              |   | NETHERLAND ANTILLES        |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT (South East Asia) PTE LTD**                        |   | SINGAPORE                  |   | 100.000 |   | Indirect |   | LUXOTTICA HOLLAND B.V.              |
| **SUNGLASS HUT (UK) LIMITED**                                     |   | GREAT BRITAIN              |   | 0.000   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION     |
| ** **                                                        |   |                       |   | 96.386  |   | Indirect |   | SUNGLASS HUT OF FLORIDA INC.        |
| ** **                                                        |   |                       |   | 3.614   |   | Indirect |   | SUNGLASS HUT TRADING CORPORATION    |
| **SUNGLASS HUT AUSTRALIA PTY LIMITED**                            |   | NEW SOUTH WALES, AUSTRALIA |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT AUSTRIA VERTRIEB GMBH**                            |   | AUSTRIA                    |   | 100.000 |   | Indirect |   | LUXOTTICA S.R.L.                    |
| **SUNGLASS HUT BELGIUM N.V.**                                     |   | BELGIUM                    |   | 100.000 |   | Indirect |   | LUXOTTICA S.R.L.                    |
| **SUNGLASS HUT CANARY S.L.**                                      |   | CANARY ISLANDS             |   | 100.000 |   | Indirect |   | SUNGLASS HUT SPAIN SL               |
| **SUNGLASS  HUT DE MEXICO SA DE C.V.**                            |   | MEXICO                     |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT  INTERNATIONAL INC.**                              |   | FLORIDA, U.S.A.            |   | 100.000 |   | Indirect |   | LUXOTTICA S.R.L.                    |
| **SUNGLASS HUT IRELAND LIMITED**                                  |   | IRELAND                    |   | 99.000  |   | Indirect |   | SUNGLASS HUT OF FLORIDA INC.        |
| ** **                                                        |   |                       |   | 1.000   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION     |
| **SUNGLASS HUT NETHERLANDS B.V.**                                 |   | THE NETHERLANDS            |   | 97.500  |   | Indirect |   | SUNGLASS HUT OF FLORIDA INC.        |
| ** **                                                        |   |                       |   | 2.500   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION     |
| **SUNGLASS HUT NEW ZEALAND LIMITED**                              |   | NEW ZEALAND                |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT OF CANADA LTD**                                    |   | ONTARIO, CANADA            |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT OF FLORIDA INC.**                                  |   | FLORIDA, U.S.A.            |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT OF FRANCE SOCIETE EN NOME COLLECTIF  (snc)**       |   | VALBONNE, FRANCE           |   | 100.000 |   | Indirect |   | LUXOTTICA S.R.L.                    |
| **SUNGLASS  HUT PORTUGAL COMERCIO DE OCULOS E RELOGIOS LDA** |   | PORTUGAL                   |   | 98.000  |   | Indirect |   | SUNGLASS HUT OF FLORIDA INC.        |
| ** **                                                        |   |                       |   | 2.000   |   | Indirect |   | SUNGLASS HUT REALTY CORPORATION     |
| **SUNGLASS HUT REALTY CORPORATION**                               |   | FLORIDA, U.S.A.            |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS HUT SPAIN S.L.**                                       |   | SPAIN                      |   | 100.000 |   | Indirect |   | LUXOTTICA S.R.L.                    |
| **SUNGLASS HUT TRADING CORPORATION**                              |   | FLORIDA, U.S.A.            |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.     |
| **SUNGLASS TERMINAL INC.**                                        |   | NEW YORK, U.S.A.           |   | 100.000 |   | Indirect |   | SUNGLASS HUT TRADING CORPORATION    |
| **SUNGLASS WORLD HOLDINGS PTY LIMITED**                           |   | NEW SOUTH WALES, AUSTRALIA |   | 100.000 |   | Indirect |   | SUNGLASS HUT AUSTRALIA PTY LIMITED  |
| **T H OPTICAL PTY LTD**                                           |   | NEW SOUTH WALES, AUSTRALIA |   | 100.000 |   | Indirect |   | LAUBMAN AND PANK PTY LTD            |
| **THE OPTICAL SHOP LIMITED**                                      |   | HONG KONG, CHINA           |   | 100.000 |   | Indirect |   | PROTECTOR SAFETY INDUSTRIES PTY LTD |
| **THE UNITED STATES SHOE CORPORATION**                            |   | DELAWARE, U.S.A.           |   | 100.000 |   | Indirect |   | AVANT GARDE OPTICS LLC              |

 

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| **THINGS REMEMBERED, INC.**                    |   | DELAWARE, U.S.A. |   | 100.000 |   | Indirect |   | COLE NATIONAL GROUP, INC.          |
|------------------------------------------------|--------|------------------|--------|---------|--------|----------|--------|------------------------------------|
| **THINGS REMEMBERED PERSONALIZED GIFTS, INC.** |   | OHIO, U.S.A.     |   | 100.000 |   | Indirect |   | THINGS REMEMBERED, INC.            |
| **U.S.S. DELAWARE CORPORATION**                |   | DELAWARE, U.S.A. |   | 100.000 |   | Indirect |   | THE UNITED STATES SHOE CORPORATION |
| **WATCH WORLD INTERNATIONAL  INC.**            |   | DELAWARE, U.S.A. |   | 100.000 |   | Indirect |   | WATCH WORLD LICENSING CORP.        |
| **WATCH WORLD LICENSING CORP.**                |   | DELAWARE, U.S.A. |   | 100.000 |   | Indirect |   | SUNGLASS HUT INTERNATIONAL INC.    |

 

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