**Exhibit 8.1**

 
| **Company**                                                    | **Jurisdiction  of incorporation** | **%  ofownership** | **Type  ofownership** | **Shareholders**                                              |
|----------------------------------------------------------------|------------------------------------|--------------------|-----------------------|---------------------------------------------------------------|
| **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 OPTICS 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 OPTICS ILLUSIONS INC                                  |
| **BOTTEGA GIAMPIETRO SRL**                                     | ITALY                              | 100.000            | Indirect              | LUXOTTICA SRL                                                 |
| **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            |                  | LUXOTTICA GROUP SPA                                           |
| **DARWO TRADING NO 109 PTY LTD**                               | SOUTH AFRICA                       | 100.000            | Indirect              | LUXOTTICA SOUTH AFRICA PTY LTD                                |
| **DARWO TRADING NO 110 PTY LTD**                               | SOUTH AFRICA                       | 45.000             | Indirect              | DARWO TRADING NO 109 PTY LTD                                  |
| **DISTRIBUIDORA MEXICANA DE ARTICULOS PARA SOL  S.A. DE C.V.** | MEXICO                             | 100.000            | Indirect              | SUNGLASS HUT INTERNATIONAL INC                                |
| **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**                                 | 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                     | 100.000            | Indirect              | SPV ETA SRL                                                   |
| **GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD**                      | GUANGDONG PROVINCE                 | 100.000            | Indirect              | LUXOTTICA HONG KONG LTD                                       |
| **ITALOCREMONA IC OPTICS ESPANA SL**                           | SPAIN                              | 70.000             | Indirect              | LUXOTTICA ITALIA 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**                                 | SWITZERLAND                        | 97.000             |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA ARGENTINA SRL**                                    | ARGENTINA                          | 74.571  0.429      | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA SRL                            |
| **LUXOTTICA AUSTRALIA PTY LTD**                                | NEW SOUTH WALES, AUSTRALIA         | 25.000  75.000     | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA HOLLAND BV                     |
| **LUXOTTICA BELGIUM NV**                                       | BELGIUM                            | 1.000  99.000      | Indirect              | LUXOTTICA SRL  LUXOTTICA GROUP SPA                            |
| **LUXOTTICA CANADA INC**                                       | ONTARIO, CANADA                    | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA CENTRAL EUROPE KFT**                               | HUNGARY                            | 100.000            | Indirect              | LUXOTTICA HOLLAND BV                                          |
| **LUXOTTICA DISTRIBUTION CENTER SRL**                          | ITALY                              | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA DO BRASIL LTDA**                                   | BRAZIL                             | 99.999  0.001      | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA SRL                            |
| **LUXOTTICA EXPORT DEVELOPMENT LIMITED**                       | IRELAND                            | 100.000            | Indirect              | LUXOTTICA TRADING AND FINANCE LIMITED                         |
| **LUXOTTICA FASHION BRILLEN VERTRIEBS GMBH**                   | GERMANY                            | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA FRANCE SARL**                                      | FRANCE                             | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA GOZLUK ENDUSTRI VE TICARET ANONIM  SIRKETI**       | TURKEY                             | 64.840             |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA HELLAS AE**                                        | GREECE                             | 70.000             |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA HOLLAND BV**                                       | THE NETHERLANDS                    | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA HONG KONG LTD**                                    | HONG KONG-CHINA                    | 100.000            | Indirect              | LUXOTTICA HOLLAND BV                                          |
| **LUXOTTICA IBERICA SA**                                       | SPAIN                              | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA INTERNATIONAL TREASURY LLP**                       | GREAT BRITAIN                      | 99.990  0.010      | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA LEASING SRL                    |
| **LUXOTTICA ITALIA SRL**                                       | ITALY                              | 100.000            | Indirect              | LUXOTTICA SRL                                                 |
| **LUXOTTICA KOREA LTD**                                        | SOUTH KOREA                        | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA LEASING SRL**                                      | ITALY                              | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA LUXEMBOURG SARL**                                  | LUXEMBOURG                         | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA MEXICO SA DE C.V.**                                | MEXICO                             | 4.000  96.000      | Indirect              | LUXOTTICA SRL  LUXOTTICA GROUP SPA                            |
| **LUXOTTICA MIDDLE EAST FZE**                                  | UNITED ARAB EMIRATES               | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA NEDERLAND BV**                                     | THE NETHERLANDS                    | 51.000             |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA NORGE AS**                                         | NORWAY                             | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA OPTICS LTD**                                       | ISRAEL                             | 74.900             |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA POLAND SP ZOO**                                    | POLAND                             | 25.000  75.000     | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA HOLLAND BV                     |
| **LUXOTTICA PORTUGAL-COMERCIO DE OPTICA SA**                   | PORTUGAL                           | 0.214  99.786      | Indirect              | LUXOTTICA SRL  LUXOTTICA GROUP SPA                            |
| **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            |                  | 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            |                  | 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            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA SUN CORPORATION**                                  | DELAWARE, U.S.A.                   | 100.000            | Indirect              | LUXOTTICA U.S. HOLDINGS CORP                                  |
| **LUXOTTICA SWEDEN AB**                                        | SWEDEN                             | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA TRADING AND FINANCE LIMITED**                      | IRELAND                            | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO**                    | DONG GUAN CITY                     | 100.000            | Indirect              | LUXOTTICA HOLLAND BV                                          |
| **LUXOTTICA U.K. LTD**                                         | GREAT BRITAIN                      | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA U.S. HOLDINGS CORP**                               | DELAWARE, U.S.A.                   | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA U.S.A. INC**                                       | NEW YORK, U.S.A.                   | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **LUXOTTICA VERTRIEBSGESELLSCHAFT MBH**                        | AUSTRIA                            | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **MIRARI JAPAN CO LTD**                                        | JAPAN                              | 15.833  84.167     | Indirect              | LUXOTTICA GROUP SPA  LUXOTTICA HOLLAND BV                     |
| **MIRARIAN MARKETING PTE LTD**                                 | SINGAPORE                          | 51.000             | Indirect              | LUXOTTICA HOLLAND BV                                          |
| **NORMA ACQUISITION CORP**                                     | WASHINGTON, U.S.A.                 | 100.000            | Indirect              | LUXOTTICA U.S. HOLDINGS CORP                                  |
| **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                                            |
| **OPSS PTY LTD**                                               | NEW SOUTH WALES, AUSTRALIA         | 100.000            | Indirect              | ARRAP FINANCE HOLDINGS PTY LTD                                |
| **OPTIKA HOLDINGS LIMITED**                                    | GREAT BRITAIN                      | 50.000             |                  | LUXOTTICA GROUP SPA                                           |
| **OY LUXOTTICA FINLAND AB**                                    | FINLAND                            | 100.000            |                  | 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                           | 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                                        |
| **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                                          |
| **RAYBAN 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 CORPORATION                              |
| **REVO INC**                                                   | DELAWARE, U.S.A.                   | 100.000            | Indirect              | LUXOTTICA U.S. HOLDINGS CORP                                  |
| **SHANGHAI MODERN SIGHT OPTICS LTD**                           | SHANGHAI                           | 100.000            | Indirect              | SPV ZETA SRL                                                  |
| **SPV ETA SRL**                                                | ITALY                              | 100.000            | Indirect              | LUXOTTICA LEASING SRL                                         |
| **SPV ZETA Optical Trading (Beijing) Co Ltd**                  | BEIJING                            | 100.000            | Indirect              | SPV ZETA SRL                                                  |
| **SPV ZETA SRL**                                               | ITALY                              | 100.000            | Indirect              | LUXOTTICA LEASING SRL                                         |
| **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 (South East Asia) PTE LTD**                     | SINGAPORE                          | 100.000            | Indirect              | LUXOTTICA HOLLAND BV                                          |
| **SUNGLASS HUT (UK) LIMITED**                                  | GREAT BRITAIN                      | 96.386  3.614      | Indirect  Indirect    | SUNGLASS HUT OF FLORIDA INC  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            |                  | LUXOTTICA GROUP SPA                                           |
| **SUNGLASS HUT CANARY SL**                                     | CANARY ISLANDS                     | 100.000            | Indirect              | SUNGLASS HUT SPAIN SL                                         |
| **SUNGLASS HUT DE MEXICO SA DE CV**                            | MEXICO                             | 100.000            | Indirect              | SUNGLASS HUT INTERNATIONAL INC                                |
| **SUNGLASS HUT HONG KONG LIMITED**                             | HONG KONG, CHINA                   | 100.000            | Indirect              | PROTECTOR SAFETY INDUSTRIES PTY LTD                           |
| **SUNGLASS HUT INTERNATIONAL INC**                             | OHIO, U.S.A.                       | 100.000            |                  | LUXOTTICA GROUP SPA                                           |
| **SUNGLASS HUT IRELAND LIMITED**                               | IRELAND                            | 99.000  1.000      | Indirect  Indirect    | SUNGLASS HUT OF FLORIDA INC  SUNGLASS HUT REALTY CORPORATION  |
| **SUNGLASS HUT NETHERLANDS BV**                                | THE NETHERLANDS                    | 2.500  97.500      | Indirect  Indirect    | SUNGLASS HUT REALTY CORPORATION  SUNGLASS HUT OF FLORIDA INC  |
| **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)**    | FRANCE                             | 100.000            | Indirect              | LUXOTTICA SRL                                                 |
| **SUNGLASS HUT PORTUGAL COMERCIO DE OCULOS E  RELOGIOS LDA**   | PORTUGAL                           | 98.000  2.000      | Indirect  Indirect    | SUNGLASS HUT OF FLORIDA INC  SUNGLASS HUT REALTY CORPORATION  |
| **SUNGLASS HUT REALTY CORPORATION**                            | FLORIDA, U.S.A.                    | 100.000            | Indirect              | SUNGLASS HUT INTERNATIONAL INC                                |
| **SUNGLASS HUT SPAIN SL**                                      | SPAIN                              | 100.000            | Indirect              | LUXOTTICA SRL                                                 |
| **SUNGLASS HUT TRADING CORPORATION**                           | OHIO, U.S.A.                       | 100.000            | Indirect              | SUNGLASS HUT INTERNATIONAL INC                                |
| **SUNGLASS WORLD HOLDINGS PTY LIMITED**                        | NEW SOUTH WALES, AUSTRALIA         | 100.000            | Indirect              | SUNGLASS HUT AUSTRALIA PTY LIMITED                            |
| **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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