** **

**EXHIBIT 8.1**

 

 
| **Company**                                                | ** ** | **Jurisdiction**

**of  incorporation** | ** ** | **% of**

**ownership** | ** ** | **Type of**

**ownership** | ** ** | **Shareholders**                           |
|------------------------------------------------------------|------------|-----------------------------------------|------------|-------------------------|------------|----------------------------|------------|--------------------------------------------|
| 1242 PRODUCTIONS INC                                       |       | CALIFORNIA, U.S.A.                      |       | 100.000                 |       | indirect                   |       | OAKLEY INC                                 |
| 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,  LLC                 |
| ARNETTE OPTICS ILLUSIONS  INC                              |       | CALIFORNIA, U.S.A.                      |       | 100.000                 |       | indirect                   |       | LUXOTTICA U.S. HOLDINGS  CORP              |
| AVANT GARDE OPTICS LLC                                     |       | NEW YORK, U.S.A.                        |       | 100.000                 |       | indirect                   |       | ARNETTE OPTICS ILLUSIONS  INC              |
| BAZOOKA INC                                                |       | CALIFORNIA, U.S.A.                      |       | 100.000                 |       | indirect                   |       | OAKLEY INC                                 |
| BEIJING SI MING DE  TRADING CO LTD                         |       | BEIJING, CHINA                          |       | 100.000                 |       | indirect                   |       | SPV ZETA Optical Trading  (Beijing) Co Ltd |
| BRIGHT EYES FRANCHISING  PTY LTD                           |       | AUSTRALIA                               |       | 100.000                 |       | indirect                   |       | SUNGLASS ICON PTY LTD                      |
| BRIGHT EYES LEASING PTY  LTD                               |       | AUSTRALIA                               |       | 100.000                 |       | indirect                   |       | SUNGLASS ICON PTY LTD                      |
| BRIGHT EYES RETAIL PTY  LTD                                |       | AUSTRALIA                               |       | 100.000                 |       | indirect                   |       | SUNGLASS ICON PTY LTD                      |
| BRIGHT EYES TRADE MARKS  PTY LTD                           |       | AUSTRALIA                               |       | 100.000                 |       | indirect                   |       | SUNGLASS ICON PTY LTD                      |
| 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          |
| CENTRE PROFESSIONNEL 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                 |       | indirect                   |       | LUXOTTICA GROUP SPA                        |
| CTS DESIGNS LLC                                            |       | CALIFORNIA, U.S.A.                      |       | 100.000                 |       | indirect                   |       | OLIVER PEOPLES INC                         |
| DISTRIBUIDORA MEXICANA  DE ARTICULOS PARA SOL S.A. DE C.V. |       | MEXICO                                  |       | 100.000                 |       | indirect                   |       | LUXOTTICA U.S. HOLDINGS  CORP              |
| ECOTOP PTY LTD                                             |       | AUSTRALIA                               |       | 100.000                 |       | indirect                   |       | SUNGLASS ICON PTY LTD                      |
| ENTERPRISES OF  LENSCRAFTERS LLC                           |       | OHIO, U.S.A.                            |       | 100.000                 |       | indirect                   |       | LENSCRAFTERS INC                           |
| EYE SAFETY SYSTEMS INC                                     |       | NEW SOUTH WALES,  AUSTRALIA             |       | 100.000                 |       | indirect                   |       | OAKLEY INC                                 |
| EYEBIZ LABORATORIES PTY  LIMITED                           |       | NEW SOUTH WALES,  AUSTRALIA             |       | 100.000                 |       | indirect                   |       | LUXOTTICA RETAIL  AUSTRALIA PTY LTD        |
| EYEMED VISION CARE IPA  LLC                                |       | OHIO, U.S.A.                            |       | 100.000                 |       | indirect                   |       | EYEMED VISION CARE LLC                     |
| EYEMED VISION CARE LLC                                     |       | OHIO, 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  INC                         |       | OHIO, U.S.A.                            |       | 100.000                 |       | indirect                   |       | FIRST AMERICAN HEALTH  CONCEPTS INC        |
| FIRST AMERICAN HEALTH  CONCEPTS INC                        |       | OHIO, 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 MING LONG  OPTICAL TECHNOLOGY CO LTD             |       | GUANGZHOU CITY, CHINA                   |       | 100.000                 |       | indirect                   |       | LUXOTTICA LEASING SRL                      |
| GUANGZHOU RAY-BAN  EYEWEAR COMPANY LTD                     |       | GUANGDONG PROVINCE,  CHINA              |       | 100.000                 |       | indirect                   |       | LUXOTTICA HONG KONG LTD                    |
| IACON INC                                                  |       | ARIZONA, U.S.A.                         |       | 100.000                 |       | indirect                   |       | OAKLEY INC                                 |
| 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                                |       | SWITZERLAND                             |       | 97.000                  |       | direct                     |       | LUXOTTICA GROUP SPA                        |
| LUXOTTICA ARGENTINA SRL                                    |       | ARGENTINA                               |       | 74.571                  |       | direct                     |       | LUXOTTICA GROUP SPA                        |
|                                                       |       |                                    |       | 0.429                   |       | indirect                   |       | LUXOTTICA SRL                              |
| LUXOTTICA AUSTRALIA PTY  LTD                               |       | NEW SOUTH WALES,  AUSTRALIA             |       | 75.000                  |       | indirect                   |       | LUXOTTICA HOLLAND BV                       |
|                                                       |       |                                    |       | 25.000                  |       | direct                     |       | LUXOTTICA GROUP SPA                        |
| LUXOTTICA BELGIUM NV                                       |       | BELGIUM                                 |       | 99.000                  |       | direct                     |       | LUXOTTICA GROUP SPA                        |

 

----

 
|                                                 |   |                        |   | 1.000   |   | indirect |   | LUXOTTICA SRL                                 |
|------------------------------------------------------|--------|-----------------------------|--------|---------|--------|----------|--------|-----------------------------------------------|
| LUXOTTICA CANADA INC                                 |   | ONTARIO, CANADA             |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA CENTRAL EUROPE  KFT                        |   | HUNGARY                     |   | 100.000 |   | indirect |   | LUXOTTICA HOLLAND BV                          |
| LUXOTTICA DISTRIBUTION  CENTER SRL                   |   | ITALY                       |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA DO BRASIL LTDA                             |   | BRAZIL                      |   | 0.001   |   | indirect |   | LUXOTTICA SRL                                 |
|                                                 |   |                        |   | 99.999  |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA EXPORT  DEVELOPMENT LIMITED                |   | IRELAND                     |   | 100.000 |   | indirect |   | LUXOTTICA TRADING AND  FINANCE LIMITED        |
| Luxottica ExTrA Limited                              |   |                        |   | 100.000 |   | indirect |   | LUXOTTICA TRADING AND  FINANCE LIMITED        |
| LUXOTTICA FASHION  BRILLEN VERTRIEBS GMBH            |   | GERMANY                     |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA FRANCE SAS                                 |   | FRANCE                      |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA GOZLUK  ENDUSTRI VE TICARET ANONIM SIRKETI |   | TURKEY                      |   | 64.840  |   | direct   |   | LUXOTTICA GROUP SPA                           |
|                                                 |   |                        |   | 0.000   |   | indirect |   | LUXOTTICA LEASING SRL                         |
|                                                 |   |                        |   | 0.000   |   | indirect |   | LUXOTTICA SRL                                 |
| LUXOTTICA HELLAS AE                                  |   | GREECE                      |   | 70.000  |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA HOLLAND BV                                 |   | THE NETHERLANDS             |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA HONG KONG LTD                              |   | HONG KONG-CHINA             |   | 100.000 |   | indirect |   | LUXOTTICA HOLLAND BV                          |
|                                                 |   |                        |   | 0.000   |   | indirect |   | LUXOTTICA SRL                                 |
| LUXOTTICA IBERICA SA                                 |   | SPAIN                       |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA INDIA EYEWEAR  PRIVATE LIMITED             |   | INDIA                       |   | 99.998  |   | indirect |   | LUXOTTICA HOLLAND BV                          |
|                                                 |   |                        |   | 0.002   |   | indirect |   | LUXOTTICA LEASING SRL                         |
| LUXOTTICA INTERNATIONAL  TREASURY LLP                |   | GREAT BRITAIN               |   | 99.990  |   | direct   |   | LUXOTTICA GROUP SPA                           |
|                                                 |   |                        |   | 0.010   |   | indirect |   | LUXOTTICA LEASING SRL                         |
| LUXOTTICA ITALIA SRL                                 |   | ITALY                       |   | 100.000 |   | indirect |   | LUXOTTICA SRL                                 |
| LUXOTTICA KOREA LTD                                  |   | SOUTH KOREA                 |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA LEASING SRL                                |   | ITALY                       |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA LUXEMBOURG  SARL                           |   | LUXEMBOURG                  |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA MEXICO SA DE  C.V.                         |   | MEXICO                      |   | 96.000  |   | direct   |   | LUXOTTICA GROUP SPA                           |
|                                                 |   |                        |   | 4.000   |   | indirect |   | LUXOTTICA SRL                                 |
| LUXOTTICA MIDDLE EAST  FZE                           |   | UNITED ARAB EMIRATES        |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA NEDERLAND BV                               |   | THE NETHERLANDS             |   | 51.000  |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA NORDIC AB                                  |   | SWEDEN                      |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA NORGE AS                                   |   | NORWAY                      |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA OPTICS LTD                                 |   | ISRAEL                      |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA POLAND SP ZOO                              |   | POLAND                      |   | 25.000  |   | direct   |   | LUXOTTICA GROUP SPA                           |
|                                                 |   |                        |   | 75.000  |   | indirect |   | LUXOTTICA HOLLAND BV                          |
| LUXOTTICA  PORTUGAL-COMERCIO DE OPTICA SA            |   | PORTUGAL                    |   | 99.786  |   | direct   |   | LUXOTTICA GROUP SPA                           |
|                                                 |   |                        |   | 0.214   |   | indirect |   | LUXOTTICA SRL                                 |
| 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 |   | PROTECTOR SAFETY  INDUSTRIES PTY LTD          |
| LUXOTTICA SOUTH AFRICA  PTY LTD                      |   | SOUTH AFRICA                |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA SOUTH EASTERN  EUROPE LTD                  |   | CROATIA                     |   | 70.000  |   | indirect |   | LUXOTTICA HOLLAND BV                          |
| LUXOTTICA SOUTH PACIFIC  HOLDINGS PTY LIMITED        |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA SOUTH PACIFIC  PTY LIMITED                 |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | indirect |   | LUXOTTICA SOUTH PACIFIC  HOLDINGS PTY LIMITED |
| LUXOTTICA SRL                                        |   | ITALY                       |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |
| LUXOTTICA SUN  CORPORATION                           |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP                 |
| LUXOTTICA TRADING AND  FINANCE LIMITED               |   | IRELAND                     |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                           |

 

----

 
| LUXOTTICA TRISTAR  (DONGGUAN) OPTICAL CO |   | DONG GUAN CITY              |   | 100.000 |   | indirect |   | LUXOTTICA HOLLAND BV                   |
|------------------------------------------|--------|-----------------------------|--------|---------|--------|----------|--------|----------------------------------------|
| LUXOTTICA U.K. LTD                       |   | UNITED KINGDOM              |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                    |
| LUXOTTICA U.S. HOLDINGS  CORP            |   | DELAWARE, U.S.A.            |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                    |
| LUXOTTICA U.S.A. INC                     |   | NEW YORK, U.S.A.            |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                    |
| LUXOTTICA  VERTRIEBSGESELLSCHAFT MBH     |   | AUSTRIA                     |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                    |
| MIRARI JAPAN CO LTD                      |   | JAPAN                       |   | 15.833  |   | direct   |   | LUXOTTICA GROUP SPA                    |
|                                     |   |                        |   | 84.167  |   | indirect |   | LUXOTTICA HOLLAND BV                   |
| MIRARIAN MARKETING PTE  LTD              |   | SINGAPORE                   |   | 51.000  |   | indirect |   | LUXOTTICA HOLLAND BV                   |
| MY-OP (NY) LLC                           |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OLIVER PEOPLES INC                     |
| OAKLEY (SCHWEIZ) GMBH                    |   | SWITZERLAND                 |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY ATHLETIC (PTY)  LIMITED           |   | SOUTH AFRICA                |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY BRAZIL LTDA                       |   | BRAZIL                      |   | 100.000 |   | indirect |   | OAKLEY CANADA INC                      |
|                                     |   |                        |   | 0.000   |   | indirect |   | OAKLEY INC                             |
| OAKLEY CANADA INC                        |   | SAINT LAURENT, CANADA       |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY CANADA RETAIL ULC                 |   | SAINT LAURENT, CANADA       |   | 100.000 |   | indirect |   | OAKLEY CANADA INC                      |
| OAKLEY COSTA RICA SA                     |   | COSTA RICA                  |   | 100.000 |   | indirect |   | OAKLEY MEXICO SA DE CV                 |
| OAKLEY DE GUATEMALA SA                   |   | GUATEMALA                   |   | 80.000  |   | indirect |   | OAKLEY INC                             |
|                                     |   |                        |   | 20.000  |   | indirect |   | OAKLEY MEXICO SA DE CV                 |
| OAKLEY DENMARK APS                       |   | DENMARK                     |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY DIRECT INC                        |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY EDC INC                           |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY EUROPE SNC                        |   | FRANCE                      |   | 100.000 |   | indirect |   | OAKLEY HOLDING SAS                     |
| OAKLEY FINANCING INC                     |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY GMBH                              |   | GERMANY                     |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY HOLDING SAS                       |   | FRANCE                      |   | 3.585   |   | indirect |   | OAKLEY INC                             |
|                                     |   |                        |   | 96.415  |   | indirect |   | OAKLEY DENMARK APS                     |
| OAKLEY ICON LIMITED                      |   | DUBLIN, IRELAND             |   | 100.000 |   | indirect |   | LUXOTTICA TRADING AND  FINANCE LIMITED |
| OAKLEY INC                               |   | WASHINGTON, U.S.A.          |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP          |
| OAKLEY IRELAND OPTICAL  LIMITED          |   | IRELAND                     |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY ITALY SRL                         |   | ITALY                       |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY JAPAN KK                          |   | JAPAN                       |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY LIMTED  PARTNERSHIP               |   | CANADA                      |   | 1.000   |   | indirect |   | BAZOOKA INC                            |
|                                     |   |                        |   | 99.000  |   | indirect |   | OAKLEY INC                             |
| OAKLEY MEXICO SA DE CV                   |   | MEXICO                      |   | 99.000  |   | indirect |   | OAKLEY INC                             |
| OAKLEY O STORE INC                       |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY SALES CORP                        |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY SOUTH PACIFIC PTY  LTD            |   | AUSTRALIA                   |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OAKLEY SPAIN SL                          |   | SPAIN                       |   | 100.000 |   | indirect |   | OAKLEY ICON LIMITED                    |
| OAKLEY U.K. LTD                          |   | GREAT BRITAIN               |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OLIVER PEOPLES GMBH                      |   | GERMANY                     |   | 100.000 |   | indirect |   | OLIVER PEOPLES INC                     |
|                                     |   |                        |   | 100.000 |   | indirect |   | OAKLEY INC                             |
| OPSM GROUP PTY LIMITED                   |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | indirect |   | LUXOTTICA SOUTH PACIFIC  PTY LIMITED   |
| OPTIKA HOLDINGS LIMITED                  |   | GREAT BRITAIN               |   | 50.000  |   | direct   |   | LUXOTTICA GROUP SPA                    |
| OPTIMUM LEASING PTY LTD                  |   | AUSTRALIA                   |   | 100.000 |   | indirect |   | SUNGLASS ICON PTY LTD                  |
| OY LUXOTTICA FINLAND AB                  |   | FINLAND                     |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                    |
| PEARLE INC                               |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | COLE NATIONAL GROUP INC                |
| PEARLE VISION CENTER OF  PUERTO RICO INC |   | SAN JUAN, PUERTO RICO       |   | 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                                  |
| PROTECTOR SAFETY  INDUSTRIES PTY LTD                     |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | indirect |   | OPSM GROUP PTY 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                       |   | 70.519  |   | indirect |   | RAY BAN INDIAN HOLDINGS  INC                |
| RAYS HOUSTON                                             |   | OHIO, U.S.A.                |   | 51.000  |   | indirect |   | SUNGLASS HUT TRADING,  LLC                  |
| REVO INC                                                 |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SGH OPTICS MALAYSIA SDN  BHD                             |   | MALAYSIA                    |   | 100.000 |   | indirect |   | LUXOTTICA RETAIL  AUSTRALIA PTY LTD         |
| SHANGHAI MODERN SIGHT  OPTICS LTD                        |   | SHANGHAI                    |   | 100.000 |   | indirect |   | LUXOTTICA LEASING SRL                       |
| SPV ZETA Optical Trading  (Beijing) Co Ltd               |   | BEIJING, CHINA              |   | 100.000 |   | indirect |   | LUXOTTICA LEASING SRL                       |
| SUNGLASS HUT (Antigua)  LIMITED                          |   | ANTIGUA                     |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT (Barbados)  INC                             |   | BARBADOS                    |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT (South East  Asia) PTE LTD                  |   | SINGAPORE                   |   | 100.000 |   | indirect |   | LUXOTTICA HOLLAND BV                        |
| SUNGLASS HUT (UK)  LIMITED                               |   | GREAT BRITAIN               |   | 2.684   |   | indirect |   | SUNGLASS HUT TRADING,  LLC                  |
|                                                     |   |                        |   | 97.059  |   | indirect |   | SUNGLASS HUT OF FLORIDA  INC                |
|                                                     |   |                        |   | 0.258   |   | indirect |   | SUNGLASS HUT REALTY  CORPORATION            |
| SUNGLASS HUT AIRPORTS  SOUTH AFRICA (PTY) LTD            |   | SOUTH AFRICA                |   | 45.000  |   | indirect |   | SUNGLASS HUT RETAIL  SOUTH AFRICA (PTY) LTD |
| SUNGLASS HUT AUSTRALIA  PTY LIMITED                      |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT AUSTRIA  VERTRIEB GMBH                      |   | AUSTRIA                     |   | 100.000 |   | direct   |   | LUXOTTICA GROUP SPA                         |
| SUNGLASS HUT DE MEXICO  SA DE CV                         |   | MEXICO                      |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT HONG KONG  LIMITED                          |   | HONG KONG-CHINA             |   | 100.000 |   | indirect |   | PROTECTOR SAFETY  INDUSTRIES PTY LTD        |
| SUNGLASS HUT IRELAND  LIMITED                            |   | IRELAND                     |   | 100.000 |   | indirect |   | SUNGLASS HUT (UK)  LIMITED                  |
| SUNGLASS HUT NETHERLANDS  BV                             |   | THE NETHERLANDS             |   | 2.500   |   | indirect |   | SUNGLASS HUT REALTY  CORPORATION            |
|                                                     |   |                        |   | 97.500  |   | indirect |   | SUNGLASS HUT OF FLORIDA  INC                |
| SUNGLASS HUT NEW ZEALAND  LIMITED                        |   | NEW ZEALAND                 |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT OF CANADA LTD                               |   | ONTARIO, CANADA             |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT OF FLORIDA  INC                             |   | FLORIDA, U.S.A.             |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT OF FRANCE  SOCIETE EN NOME COLLECTIF (snc)  |   | FRANCE                      |   | 100.000 |   | indirect |   | LUXOTTICA SRL                               |
|                                                     |   |                        |   | 0.000   |   | indirect |   | LUXOTTICA FRANCE SAS                        |
| 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 |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS HUT RETAIL  SOUTH AFRICA (PTY) LTD              |   | SOUTH AFRICA                |   | 100.000 |   | indirect |   | LUXOTTICA SOUTH AFRICA  PTY LTD             |
| SUNGLASS HUT SPAIN SL                                    |   | SPAIN                       |   | 100.000 |   | indirect |   | LUXOTTICA SRL                               |
| SUNGLASS HUT TRADING,  LLC                               |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | LUXOTTICA U.S. HOLDINGS  CORP               |
| SUNGLASS ICON PTY LTD                                    |   | AUSTRALIA                   |   | 100.000 |   | indirect |   | OAKLEY INC                                  |
| SUNGLASS WORKS PTY LTD                                   |   | AUSTRALIA                   |   | 100.000 |   | indirect |   | SUNGLASS ICON PTY LTD                       |
| SUNGLASS WORLD HOLDINGS  PTY LIMITED                     |   | NEW SOUTH WALES,  AUSTRALIA |   | 100.000 |   | indirect |   | SUNGLASS HUT AUSTRALIA  PTY LIMITED         |
| THE OPTICAL SHOP OF  ASPEN INC                           |   | CALIFORNIA, U.S.A.          |   | 100.000 |   | indirect |   | OAKLEY INC                                  |
| THE UNITED STATES SHOE  CORPORATION                      |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | AVANT GARDE OPTICS LLC                      |
| U.S.S. DELAWARE  CORPORATION                             |   | DELAWARE, U.S.A.            |   | 100.000 |   | indirect |   | THE UNITED STATES SHOE  CORPORATION         |

 

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