Exhibit 8.1  COMPANY

JURISDICTION OF   INCORPORATION

% OF   OWNERSHIP

TYPE OF   OWNERSHIP

SHAREHOLDERAIR SUN

U.S.A.

70.000

indirect

SUNGLASS HUT TRADING LLCALAIN MIKLI INTERNATIONAL SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPAARNETTE OPTIC ILLUSIONS INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPAUTANT POUR VOIR QUE POUR ETRE   VUES SARL

FRANCE

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUBEIJING SI MING DE TRADING CO   LTD *

CHINA

100.000

indirect

SPV ZETA Optical Trading   (Beijing) Co LtdBUDGET EYEWEAR AUSTRALIA PTY   LTD

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDBUDGET SPECS (FRANCHISING) PTY   LTD

AUSTRALIA

100.000

indirect

BUDGET EYEWEAR AUSTRALIA PTY LTDCENTRE PROFESSIONNEL DE VISION   USSC INC

CANADA

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONCOLE VISION SERVICES INC

U.S.A.

100.000

indirect

EYEMED VISION CARE LLCCOLLEZIONE RATHSCHULER SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPADAVID CLULOW LOUGHTON LIMITED

GREAT BRITAIN

50.000

indirect

LUXOTTICA RETAIL UK LTDDAVID CLULOW MARLOW LIMITED

GREAT BRITAIN

50.000

indirect

LUXOTTICA RETAIL UK LTDDAVID CLULOW NEWBURY LIMITED

GREAT BRITAIN

50.000

indirect

LUXOTTICA RETAIL UK LTDDEVLYN OPTICAL LLC

U.S.A.

30.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCENTERPRISES OF LENSCRAFTERS LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCEYE SAFETY SYSTEMS INC

U.S.A.

100.000

indirect

OAKLEY INCEYEBIZ LABORATORIES PTY LIMITED

AUSTRALIA

30.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDEYEMED INSURANCE COMPANY

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPEYEMED VISION CARE HMO OF TEXAS   INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONEYEMED VISION CARE IPA LLC

U.S.A.

100.000

indirect

EYEMED VISION CARE LLCEYEMED VISION CARE LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCEYEMED/ LCA - VISION LLC

U.S.A.

50.000

indirect

EYEMED VISION CARE LLCEYEXAM OF CALIFORNIA INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONFIRST AMERICAN ADMINISTRATORS   INC

U.S.A.

100.000

indirect

EYEMED VISION CARE LLCGIBB AND BEEMAN PTY LIMITED

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDGLASSES.COM INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPGUANGZHOU MING LONG OPTICAL   TECHNOLOGY CO LTD

CHINA

100.000

indirect

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

AUSTRALIA

100.000

indirect

OF PTY LTDJUST SPECTACLES PTY LTD

AUSTRALIA

100.000

indirect

OF PTY LTDLAUBMAN AND PANK PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDLENSCRAFTERS INTERNATIONAL INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONLRE LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCLUNETTES GROUP LIMITED

MACAU

99.000

indirect

LUXOTTICA RETAIL HONG KONG   LIMITED1.000

indirect

LUXOTTICA HONG KONG WHOLESALE   LIMITEDLUNETTES HONG KONG LIMITED

HONG KONG

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASULUXOTTICA (CHINA) INVESTMENT CO   LTD

CHINA

100.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITEDLUXOTTICA (SHANGHAI) TRADING CO   LTD

CHINA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA (SWITZERLAND) AG

SWITZERLAND

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA ARGENTINA SRL

ARGENTINA

6.000

indirect

LUXOTTICA SRL94.000

direct

LUXOTTICA GROUP SPALUXOTTICA AUSTRALIA PTY LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDLUXOTTICA BELGIUM NV

BELGIUM

1.000

indirect

LUXOTTICA SRL99.000

direct

LUXOTTICA GROUP SPALUXOTTICA BRASIL PRODUTOS   OTICOS E ESPORTIVOS LTDA

BRAZIL

57.987

direct

LUXOTTICA GROUP SPA42.013

indirect

OAKLEY CANADA INC0,000

indirect

LUXOTTICA SRLLUXOTTICA CANADA INC

CANADA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA CENTRAL EUROPE KFT

HUNGARY

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA CHILE SPA

CHILE

100.000

indirect

SUNGLASS HUT IBERIA SLULUXOTTICA COLOMBIA SAS

COLOMBIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA COMMERCIAL SERVICE   (DONGGUAN) CO LTD

CHINA

100.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITEDLUXOTTICA DEEP BLUE INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPLUXOTTICA FASHION BRILLEN   VERTRIEBS GMBH

GERMANY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA FRAMES SERVICE SA DE   CV

MEXICO

0.021

direct

LUXOTTICA GROUP SPA99.979

indirect

LUXOTTICA MEXICO SA DE CVLUXOTTICA FRANCE SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA FRANCHISING AUSTRALIA   PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDLUXOTTICA FRANCHISING CANADA   INC

CANADA

100.000

indirect

LUXOTTICA NORTH AMERICA   DISTRIBUTION LLCLUXOTTICA GOZLUK ENDUSTRI VE   TICARET ANONIM SIRKETI

TURKEY

64.840

direct

LUXOTTICA GROUP SPA0.000

indirect

LUXOTTICA SRL0.000

indirect

LUXOTTICA LEASING SRL0.000

indirect

LUXOTTICA HOLLAND BV35.160

indirect

SUNGLASS HUT NETHERLANDS BVLUXOTTICA HELLAS AE

GREECE

70.000

direct

LUXOTTICA GROUP SPALUXOTTICA HOLLAND BV

THE NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA HONG KONG SERVICES   LIMITED

HONG KONG

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA HONG KONG WHOLESALE   LIMITED

HONG KONG

100.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITEDLUXOTTICA IBERICA SAU

SPAIN

100.000

direct

LUXOTTICA GROUP SPA


LUXOTTICA INDIA EYEWEAR PRIVATE   LIMITED

INDIA

0.003

indirect

LUXOTTICA LEASING SRL99.997

indirect

LUXOTTICA HOLLAND BVLUXOTTICA INTERNATIONAL   DISTRIBUTION SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA ITALIA SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA KOREA LTD

SOUTH KOREA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA LEASING SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA MEXICO SA DE CV

MEXICO

96.000

direct

LUXOTTICA GROUP SPA4.000

indirect

LUXOTTICA SRLLUXOTTICA MIDDLE EAST FZE

UNITED ARAB EMIRATES

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NEDERLAND BV

THE NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORDIC AB

SWEDEN

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORGE AS

NORWAY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA NORTH AMERICA   DISTRIBUTION LLC

U.S.A.

100.000

indirect

LUXOTTICA USA LLCLUXOTTICA NORTH EUROPE LTD

GREAT BRITAIN

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA OPTICS LTD

ISRAEL

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA POLAND SP ZOO

POLAND

25.000

direct

LUXOTTICA GROUP SPA75.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA PORTUGAL-COMERCIO DE   OPTICA SA

PORTUGAL

99.786

direct

LUXOTTICA GROUP SPA0.214

indirect

LUXOTTICA SRLLUXOTTICA RETAIL AUSTRALIA PTY   LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDLUXOTTICA RETAIL CANADA INC

CANADA

52.908

indirect

LENSCRAFTERS INTERNATIONAL INC3.268

indirect

LUXOTTICA RETAIL NORTH AMERICA   INC43.824

indirect

THE UNITED STATES SHOE   CORPORATIONLUXOTTICA RETAIL FRANCHISING   AUSTRALIA PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDLUXOTTICA RETAIL HONG KONG   LIMITED

CHINA

100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTDLUXOTTICA RETAIL NEW ZEALAND   LIMITED

NEW ZEALAND

100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTDLUXOTTICA RETAIL NORTH AMERICA   INC

U.S.A.

100.000

indirect

THE UNITED STATES SHOE   CORPORATIONLUXOTTICA RETAIL UK LTD

GREAT BRITAIN

68.000

direct

LUXOTTICA GROUP SPA31.141

indirect

SUNGLASS HUT OF FLORIDA INC0.859

indirect

SUNGLASS HUT TRADING LLCLUXOTTICA RUS LLC

RUSSIAN FEDERATION

99.690

indirect

SUNGLASS HUT NETHERLANDS BV0.310

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH AFRICA PTY LTD

SOUTH AFRICA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SOUTH EAST ASIA PTE   LTD

SINGAPORE

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH EASTERN EUROPE   LTD

CROATIA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA SOUTH PACIFIC   HOLDINGS PTY LIMITED

AUSTRALIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SOUTH PACIFIC PTY   LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA SOUTH PACIFIC HOLDINGS   PTY LIMITEDLUXOTTICA SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA SUN CORP

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPLUXOTTICA TRADING AND FINANCE   LIMITED

IRELAND

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA TRISTAR (DONGGUAN)   OPTICAL CO LTD

CHINA

100.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA US HOLDINGS CORP

U.S.A.

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA USA LLC

U.S.A.

100.000

indirect

ARNETTE OPTIC ILLUSIONS INCLUXOTTICA VERTRIEBSGESELLSCHAFT   MBH

AUSTRIA

100.000

direct

LUXOTTICA GROUP SPALUXOTTICA WHOLESALE (THAILAND)   LTD

THAILAND

0.000

indirect

LUXOTTICA SRL100.000

direct

LUXOTTICA GROUP SPA0.000

indirect

LUXOTTICA HOLLAND BVLUXOTTICA WHOLESALE MALAYSIA   SDN BHD

MALAYSIA

100.000

direct

LUXOTTICA GROUP SPALVD SOURCING LLC

U.S.A.

51.000

indirect

LUXOTTICA NORTH AMERICA   DISTRIBUTION LLCMDD OPTIC DIFFUSION GMBH

GERMANY

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMDE DIFUSION OPTIQUE SLU

SPAIN

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMDI DIFFUSIONE OTTICA SRL

ITALY

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI (HONG KONG) LIMITED

HONG KONG

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI ASIA LIMITED

HONG KONG

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI CHINA LTD

CHINA

100.000

indirect

MIKLI ASIA LIMITEDMIKLI DIFFUSION FRANCE SASU

FRANCE

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI JAPON KK

JAPAN

100.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMIKLI MANAGEMENT SERVICES   LIMITED

HONG KONG

100.000

indirect

MIKLI ASIA LIMITEDMIRARI JAPAN CO LTD

JAPAN

84.167

indirect

LUXOTTICA HOLLAND BV15.833

direct

LUXOTTICA GROUP SPAMKL MACAU LIMITED

MACAU

1.000

direct

LUXOTTICA GROUP SPA99.000

indirect

ALAIN MIKLI INTERNATIONAL SASUMY-OP (NY) LLC

U.S.A.

100.000

indirect

OLIVER PEOPLES INCNEXTORE INC

U.S.A.

100.000

indirect

NEXTORE SRLNEXTORE SRL

ITALY

60.000

direct

LUXOTTICA GROUP SPAOAKLEY (SCHWEIZ) GMBH

SWITZERLAND

100.000

indirect

OAKLEY INCOAKLEY AIR JV

U.S.A.

70.000

indirect

OAKLEY SALES CORPOAKLEY CANADA INC

CANADA

100.000

indirect

OAKLEY INCOAKLEY DESIGN SRL

ITALY

100.000

indirect

LUXOTTICA SRLOAKLEY EDC INC

U.S.A.

100.000

indirect

OAKLEY INCOAKLEY EUROPE SNC

FRANCE

100.000

indirect

OAKLEY HOLDING SASU


OAKLEY GMBH

GERMANY

100.000

indirect

OAKLEY INCOAKLEY HOLDING SASU

FRANCE

100.000

indirect

OAKLEY INCOAKLEY ICON LIMITED

IRELAND

100.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITEDOAKLEY INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPOAKLEY IRELAND OPTICAL LIMITED

IRELAND

100.000

indirect

OAKLEY INCOAKLEY JAPAN KK

JAPAN

100.000

indirect

OAKLEY INCOAKLEY SALES CORP

U.S.A.

100.000

indirect

OAKLEY INCOAKLEY SOUTH PACIFIC PTY LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDOAKLEY SPORT INTERNATIONAL SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPAOAKLEY UK LTD

GREAT BRITAIN

100.000

indirect

OAKLEY INCOF PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDOLIVER PEOPLES INC

U.S.A.

100.000

indirect

OAKLEY INCOPSM GROUP PTY LIMITED

AUSTRALIA

100.000

indirect

LUXOTTICA SOUTH PACIFIC PTY   LIMITEDOPTICAL PROCUREMENT SERVICES   LLC

U.S.A.

100.000

indirect

LUXOTTICA RETAIL NORTH AMERICA   INCOPTICAS GMO CHILE SA

CHILE

0.000

direct

LUXOTTICA GROUP SPA100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO COLOMBIA SAS

COLOMBIA

100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO ECUADOR SA

ECUADOR

0.000

indirect

OPTICAS GMO PERU SAC100.000

indirect

SUNGLASS HUT IBERIA SLUOPTICAS GMO PERU SAC

PERU

100.000

indirect

SUNGLASS HUT IBERIA SLU0.000

indirect

OPTICAS GMO ECUADOR SAOPTIKA HOLDINGS LIMITED

GREAT BRITAIN

100.000

indirect

LUXOTTICA RETAIL UK LTDOPTIKA LIMITED

GREAT BRITAIN

100.000

indirect

LUXOTTICA RETAIL UK LTDOPTOMEYES HOLDINGS PTY LTD

AUSTRALIA

29.010

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDOY LUXOTTICA FINLAND AB

FINLAND

100.000

direct

LUXOTTICA GROUP SPAPROTECTOR SAFETY INDUSTRIES PTY   LTD

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDRAY BAN SUN OPTICS INDIA   PRIVATE LIMITED

INDIA

0.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITED0.000

indirect

LUXOTTICA HOLLAND BV100.000

indirect

LUXOTTICA US HOLDINGS CORP0.000

indirect

ARNETTE OPTIC ILLUSIONS INC0.000

indirect

SUNGLASS HUT TRADING LLC0.000

indirect

THE UNITED STATES SHOE   CORPORATION0.000

indirect

LUXOTTICA SUN CORPRAYBAN AIR

ITALY

67.629

direct

LUXOTTICA GROUP SPA32.371

indirect

LUXOTTICA SRLRAYS HOUSTON

U.S.A.

51.000

indirect

SUNGLASS HUT TRADING LLCSALMOIRAGHI & VIGANO   SPA

ITALY

36.800

direct

LUXOTTICA GROUP SPASGH BRASIL COMERCIO DE OCULOS LTDA

BRAZIL

0.010

indirect

LUXOTTICA TRADING AND FINANCE   LIMITED99.990

direct

LUXOTTICA GROUP SPASGH OPTICS MALAYSIA SDN BHD

MALAYSIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTDSPV ZETA OPTICAL COMMERCIAL AND   TRADING (SHANGHAI) CO LTD

CHINA

100.000

indirect

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

CHINA

100.000

indirect

LUXOTTICA (CHINA) INVESTMENT CO   LTDSUNGLASS DIRECT GERMANY GMBH

GERMANY

100.000

direct

LUXOTTICA GROUP SPASUNGLASS DIRECT ITALY SRL

ITALY

100.000

direct

LUXOTTICA GROUP SPASUNGLASS FRAMES SERVICE SA DE   CV

MEXICO

99.979

indirect

SUNGLASS HUT DE MEXICO SAPI DE CV0.021

direct

LUXOTTICA GROUP SPASUNGLASS HUT (South East Asia)   PTE LTD

SINGAPORE

100.000

indirect

LUXOTTICA HOLLAND BVSUNGLASS HUT (THAILAND) CO LTD   **

THAILAND

46.000

direct

LUXOTTICA GROUP SPA3.000

indirect

LUXOTTICA SRLSUNGLASS HUT AIRPORTS SOUTH   AFRICA (PTY) LTD *

SOUTH AFRICA

45.000

indirect

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

AUSTRALIA

100.000

indirect

OPSM GROUP PTY LIMITEDSUNGLASS HUT DE MEXICO SAPI DE   CV

MEXICO

72.524

direct

LUXOTTICA GROUP SPA0.000

indirect

LUXOTTICA INTERNATIONAL DISTRIBUTION   SRLSUNGLASS HUT FRANCE SASU

FRANCE

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT HONG KONG LIMITED

CHINA

0.000

indirect

OPSM GROUP PTY LIMITED100.000

indirect

PROTECTOR SAFETY INDUSTRIES PTY   LTDSUNGLASS HUT IBERIA SLU

SPAIN

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT IRELAND LIMITED

IRELAND

100.000

indirect

LUXOTTICA RETAIL UK LTDSUNGLASS HUT MIDDLE EAST   GENERAL TRADING LLC *

UNITED ARAB EMIRATES

49.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT NETHERLANDS BV

THE NETHERLANDS

100.000

direct

LUXOTTICA GROUP SPASUNGLASS HUT OF FLORIDA INC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPSUNGLASS HUT PORTUGAL SA

PORTUGAL

52.080

indirect

SUNGLASS HUT IBERIA SLU47.920

direct

LUXOTTICA GROUP SPASUNGLASS HUT RETAIL NAMIBIA   (PTY) LTD

NAMIBIA

100.000

indirect

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

SOUTH AFRICA

100.000

indirect

LUXOTTICA SOUTH AFRICA PTY LTDSUNGLASS HUT TRADING LLC

U.S.A.

100.000

indirect

LUXOTTICA US HOLDINGS CORPSUNGLASS HUT TURKEY GOZLUK   TICARET ANONIM SIRKETI

TURKEY

100.000

indirect

LUXOTTICA TRADING AND FINANCE   LIMITEDSUNGLASS TIME (EUROPE) LIMITED

GREAT BRITAIN

100.000

indirect

LUXOTTICA RETAIL UK LTDSUNGLASS WORLD HOLDINGS PTY   LIMITED

AUSTRALIA

100.000

indirect

SUNGLASS HUT AUSTRALIA PTY   LIMITEDTHE OPTICAL SHOP OF ASPEN INC

U.S.A.

100.000

indirect

OAKLEY INCTHE UNITED STATES SHOE   CORPORATION

U.S.A.

100.000

indirect

LUXOTTICA USA LLCWAS BE RETAIL PTY LTD

AUSTRALIA

100.000

indirect

LUXOTTICA RETAIL AUSTRALIA PTY   LTD  
 (*) Controlled by a shareholders agreement (**) Controlled by a minority shareholding with voting control in the ordinary shareholders meeting