**EXHIBIT 8.1**

 

**Subsidiariesof Luxottica Group S.p.A.**

 
| **SUBSIDIARY**                                                | ** ** | **Jurisdiction of Incorporation** | ** ** | **% of  ownership** | ** ** | **Type of ownership** | ** ** | **Shareholder (if not held directly)** |
|---------------------------------------------------------------|------------|-----------------------------------|------------|---------------------|------------|-----------------------|------------|----------------------------------------|
| **OPSA  OPTICAL PTY LTD**                                     |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM  Pty Limited                      |
| **AMERICAN  VISION CENTER INC.**                              |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Pearle  Inc.                           |
| **ARNETTE  OPTICS ILLUSIONS INC.**                            |       | CALIFORNIA  U.S.A.                |       | 100                 | %          | Indirect              |       | Luxottica U.S. Holdings Corp.          |
| **ARRAP FINANCE HOLDINGS PTY LTD**                            |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM  Pty Limited                      |
| **AVS  OPTICS PTY LTD**                                       |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM Pty Limited                       |
| **AVANT GARDE OPTICS LLC**                                    |       | NEW YORK  U.S.A.                  |       | 100                 | %          | Indirect              |       | Arnette Optics Illusions Inc.          |
| **BUDGET EYEWEAR AUSTRALIA PTY  LTD**                         |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM Pty Limited                       |
| **BUDGET EYEWEAR LIMITED**                                    |       | NEW  ZEALAND                      |       | 100                 | %          | Indirect              |       | Pomposa  Enterprises Limited           |
| **BUDGET SPECS PTY LTD**                                      |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | Budget  Eyewear Australia Pty Ltd      |
| **C&M  OPTICAL COMPANY LTD**                              |       | SOUTH  KOREA                      |       | 50                  | %          | Indirect              |       | Mirari  Japan Ltd                      |
| **CENTRE PROFESSIONNEL DE VISION USSC INC**                   |       | CANADA                            |       | 100                 | %          | Indirect              |       | The United States Shoe Corp.           |
| **COLE  NATIONAL CORPORATION**                                |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Luxottica  U.S. Holdings Corp.         |
| **COLE NATIONAL GROUP, INC.**                                 |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Cole  National Corporation             |
| **COLE  VISION CANADA INC.**                                  |       | CANADA                            |       | 100                 | %          | Indirect              |       | Cole  Vision Corp.                     |
| **COLE  VISION CORP.**                                        |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Cole  National Group, Inc.        |
| **COLE  VISION IPA LLC**                                      |       | NEW YORK  U.S.A.                  |       | 100                 | %          | Indirect              |       | Cole  Vision Corp.                     |
| **COLE VISION SERVICES INC.**                                 |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Cole  Vision Corp.                     |
| **COLLEZIONE  RATHSCHULER SRL**                               |       | ITALY                             |       | 100                 | %          | Direct                |       |                                   |
| **DISTRIBUDORA MEXICANA DE ARTICULOS PARA SOL S.A.  DE C.V.** |       | MEXICO                            |       | 100                 | %          | Indirect              |       | Sunglass  Hut International Inc.       |
| **DS MANAGEMENT CORPORATION**                                 |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Cole  Vision Corp.                     |
| **ENTERPRISES OF LENSCRAFTERS LLC**                           |       | OHIO  U.S.A.                      |       | 100                 | %          | Indirect              |       | Lenscrafters  Inc.                     |
| **EYE CARE PLAN OF AMERICA-CA INC**                           |       | ARIZONA  U.S.A.                   |       | 100                 | %          | Indirect              |       | First American Health Concepts Inc.    |
| **EYEBIZ  LABORATORIES PTY LIMITED**                          |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM Pty Limited                       |
| **EYEXAM OF  CALIFORNIA INC.**                                |       | CALIFORNIA  U.S.A.                |       | 100                 | %          | Indirect              |       | The United States Shoe Corp.           |
| **EYEMED VISION CARE IPA LLC**                                |       | NEW YORK  U.S.A.                  |       | 100                 | %          | Indirect              |       | Eyemed  Vision Care LLC                |
| **EYEMED VISION CARE LLC**                                    |       | DELAWARE  U.S.A.                  |       | 100                 | %          | Indirect              |       | Lenscrafters  Inc.                     |
| **FIRST AMERICAN ADMINISTRATORS  CO.**                        |       | ARIZONA  U.S.A.                   |       | 100                 | %          | Indirect              |       | First American Health Concepts Inc.    |
| **FIRST AMERICAN HEALTH CONCEPTS  INC**                       |       | ARIZONA  U.S.A.                   |       | 100                 | %          | Indirect              |       | Eyemed  Vision Care LLC                |
| **GIBB AND BEEMAN PTY LIMITED**                               |       | AUSTRALIA                         |       | 100                 | %          | Indirect              |       | OPSM  Group Limited                    |
| **GUANGZHOU RAY-BAN EYEWEAR  COMPANY LTD**                    |       | CHINA                             |       | 100                 | %          | Indirect              |       | Luxottica  Hong Kong Ltd               |
| **H. SUMNER  LIMITED**                                        |       | GREAT  BRITAIN                    |       | 100                 | %          | Indirect              |       | OPSM  Protector Europe Limited         |
| **I.C. OPTICS (Benelux)**                                     |       | BELGIUM                           |       | 60                  | %          | Indirect              |       | I.C.  Optics S.r.l.                    |
| **S.P.R.L.**                                                  |       |                              |       | 40                  | %          | Indirect              |       | Luxottica  Belgium                     |
| **I.C. OPTICS LTD**                                           |       | NEW YORK  U.S.A.                  |       | 100                 | %          | Indirect              |       | I.C.  Optics S.r.l.                    |

 

1

----

 
| **I.C. OPTICS S.A.**                                |   | SWITZERLAND              |   | 90      | %      | Indirect      |   | I.C.  Optics S.r.l.                          |
|-----------------------------------------------------|--------|--------------------------|--------|---------|--------|---------------|--------|----------------------------------------------|
|                                                |   |                     |   | 10      | %      | Indirect      |   | Luxottica  A.G.                              |
| **I.C.  OPTICS S.R.L.**                             |   | ITALY                    |   | 100     | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **ITALOCREMONA I.C. OPTICS ESPANA S.L.**            |   | SPAIN                    |   | 70      | %      | Indirect      |   | I.C.  Optics S.r.l.                          |
| **KAYS OPTICAL PTY LTD**                            |   | AUSTRALIA                |   | 100     | %      | Indirect      |   | Laubman  and Pank Pty Ltd                    |
| **KILLER LOOP EYEWEAR SPA**                         |   | ITALY                    |   | 100     | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LAPSA PTY  LTD**                                  |   | AUSTRALIA                |   | 100     | %      | Indirect      |   | Eyebiz  Laboratories Pty Ltd                 |
| **LAUBMAN AND PANK PTY LTD**                        |   | AUSTRALIA                |   | 100     | %      | Indirect      |   | OPSM  Pty Limited                            |
| **LENSCRAFTERS  CANADA INC**                        |   | CANADA                   |   | 100     | %      | Indirect      |   | The United States Shoe Corp.                 |
| **LENSCRAFTERS INC**                                |   | OHIO  U.S.A.             |   | 100     | %      | Indirect      |   | The United States Shoe Corp.                 |
| **LENCRAFTERS INTERNATIONAL INC**                   |   | OHIO  U.S.A.             |   | 100     | %      | Indirect      |   | The United States Shoe Corp.                 |
| **LRE LLC**                                         |   | OHIO  U.S.A.             |   | 100     | %      | Indirect      |   | LensCrafters  Inc.                           |
| **LUXOTTICA  (DONG GUAN) TRISTAR OPTICAL CO. LTD.** |   | CHINA                    |   | 100     | %      | Indirect      |   | Luxottica  Holland B.V.                      |
| **LUXOTTICA  AG**                                   |   | SWITZERLAND              |   | 97      | %      | Direct        |   |                                         |
| **LUXOTTICA**                                       |   | ARGENTINA                |   | 74.57   | %      | Direct        |   |                                         |
| **ARGENTINA  SRL**                                  |   |                     |   | 0.43    | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA**                                       |   | AUSTRALIA                |   | 25      | %      | Direct        |   |                                         |
| **AUSTRALIA  PTY LTD**                              |   |                     |   | 75      | %      | Indirect      |   | Luxottica  Holland B.V.                      |
| **LUXOTTICA**                                       |   | BELGIUM                  |   | 99      | %      | Direct        |   |                                         |
| **BELGIUM  N.V.**                                   |   |                     |   | 1       | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  CANADA INC**                           |   | CANADA                   |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA DISTRIBUTION CENTER S.R.L.**            |   | ITALY                    |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  DO**                                   |   | BRAZIL                   |   | 99.9994 | %      | Direct        |   |                                         |
| **BRASIL  LTDA**                                    |   |                     |   | 0.0006  | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  FASHION BRILLEN GMBH**                 |   | GERMANY                  |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA FRANCE S.A.R.L.**                       |   | FRANCE                   |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  GOZLUK TICARET ANOMIN SIRKETI**        |   | TURKEY                   |   | 51      | %      | Direct        |   |                                         |
| **LUXOTTICA  GULF LLC**                             |   | UNITED ARAB EMIRATES     |   | 49      | %      | Direct  (*)   |   |                                         |
| **LUXOTTICA HELLAS AE**                             |   | GREECE                   |   | 70      | %      | Direct        |   |                                         |
| **LUXOTTICA  HOLLAND BV**                           |   | THE  NETHERLANDS         |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  HONG KONG LTD**                        |   | HONG  KONG –  CHINA |   | 99.999  | %      | Indirect      |   | Luxottica  Holland B.V.                      |
|                                                |   |                     |   | 0.001   | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  IBERICA SA**                           |   | SPAIN                    |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  IRELAND LTD**                          |   | IRELAND                  |   | 100     | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  LEASING S.R.L.**                       |   | ITALY                    |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  LUXEMBOURG SARL**                      |   | LUXEMBOURG               |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA**                                       |   | MALAYSIA                 |   | 1       | %      | Direct        |   |                                         |
| **MALAYSIA  SDN BHD**                               |   |                     |   | 99      | %      | Indirect      |   | Luxottica  Holland B.V.                      |
| **LUXOTTICA MEXICO**                                |   | MEXICO                   |   | 96      | %      | Direct        |   |                                         |
| **SA de C.V.**                                      |   |                     |   | 4       | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA**                                       |   | THE  NETHERLANDS         |   | 51      | %      | Direct        |   |                                         |
| **NEDERLAND  B.V.**                                 |   |                     |   |    |   | Direct        |   |                                         |
| **LUXOTTICA  NORGE A.S.**                           |   | NORWAY                   |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  OPTICS LTD**                           |   | ISRAEL                   |   | 74.90   | %      | Direct        |   |                                         |
| **LUXOTTICA  POLAND SP ZOO**                        |   | POLAND                   |   | 75      | %      | Indirect      |   | Luxottica  Holland B.V.                      |
| **LUXOTTICA**                                       |   | PORTUGAL                 |   | 99.143  | %      | Direct        |   |                                         |
| **PORTUGAL –**                                 |   |                     |   | 0.214   | %      | Indirect      |   | Luxottica  Leasing S.p.a.                    |
| **COMERCIO DE**                                     |   |                     |   | 0.214   | %      | Indirect      |   | Luxottica  U.K.                              |
| **OPTICA S.A.**                                     |   |                     |   | 0.214   | %      | Indirect      |   | Luxottica  Fashion Brillen                   |
|                                                |   |                     |   | 0.214   | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  SOUTH AFRICA PTY LTD**                 |   | SOUTH  AFRICA            |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA SOUTH PACIFIC  HOLDINGS PTY LIMITED**   |   | AUSTRALIA                |   | 100     | %      | Indirect      |   | Luxottica  S.r.l.                            |
| **LUXOTTICA  SOUTH PACIFIC PTY LIMITED**            |   | AUSTRALIA                |   | 100     | %      | Indirect      |   | Luxottica South Pacific Holdings Pty Limited |
| **LUXOTTICA  S.R.L.**                               |   | ITALY                    |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA  SUN CORPORATION**                      |   | DELAWARE  U.S.A.         |   | 100     | %      | Indirect      |   | Luxottica  US Holdings Corp.                 |
| **LUXOTTICA SWEDEN AB**                             |   | SWEDEN                   |   | 100     | %      | Direct        |   |                                         |
| **LUXOTTICA THAILAND LTD**                          |   | THAILAND                 |   | 49      | %      | Indirect  (*) |   | Luxottica  Holland B.V.                      |

 

2

----

 
| **LUXOTTICA  U.K. LTD**                           |   | GREAT  BRITAIN           |   | 100    | % | Direct        |   |                                 |
|---------------------------------------------------|--------|--------------------------|--------|--------|---|---------------|--------|--------------------------------------|
| **LUXOTTICA  U.S. HOLDINGS CORP.**                |   | DELAWARE  U.S.A.         |   | 99     | % | Direct        |   |                                 |
|                                              |   |                     |   | 1      | % | Indirect      |   | Killer Loop Eyewear S.r.l.           |
| **LUXOTTICA U.S.A. INC.**                         |   | NEW YORK  U.S.A.         |   | 100    | % | Direct        |   |                                 |
| **LUXOTTICA VERTRIEBSGESELLSCHAFT MBH**           |   | AUSTRIA                  |   | 100    | % | Direct        |   |                                 |
| **MIRARI  JAPAN CO.**                             |   | JAPAN                    |   | 15.83  | % | Direct        |   |                                 |
| **LTD**                                           |   |                     |   | 84.17  | % | Indirect      |   | Luxottica  Holland B.V.              |
| **MIRARIAN MARKETING PTE LTD**                    |   | SINGAPORE                |   | 51     | % | Indirect      |   | Luxottica  Holland B.V.              |
| **OPLPT LIMITED**                                 |   | NEW ZEALAND              |   | 100    | % | Indirect      |   | OPSS Limited                         |
| **OPLPT PTY LTD**                                 |   | AUSTRALIA                |   | 100    | % | Indirect      |   | Protector  Safety Industries Pty ltd |
| **OPSM  (QLD) PTY LTD**                           |   | AUSTRALIA                |   | 100    | % | Indirect      |   | OPSM Group Limited                   |
| **OPSM  EUROPE LIMITED**                          |   | GREAT  BRITAIN           |   | 100    | % | Indirect      |   | OPSM Group Limited                   |
| **OPSM  EYEWEAR SDN BHD**                         |   | MALAYSIA                 |   | 100    | % | Indirect      |   | Protector Safety Industies Pty Ltd   |
| **OPSM GROUP LIMITED**                            |   | AUSTRALIA                |   | 82.564 | % | Indirect      |   | Luxottica  South Pacific             |
| **OPSM  LABORATORIES PTE LTD**                    |   | SINGAPORE                |   | 100    | % | Indirect      |   | Protector Safety Industries Pty Ltd  |
| **OPSM LIMITED**                                  |   | HONG  KONG –  CHINA |   | 100    | % | Indirect      |   | Protector Safety Industries Pty Ltd  |
| **OPSM LIMITED**                                  |   | NEW  ZEALAND             |   | 45     | % | Indirect      |   | Budget  Eyewear Limited              |
| **OPSO OPTICAL PTY LTD**                          |   | AUSTRALIA                |   | 100    | % | Indirect      |   | Gibb and Beeman Pty Ltd              |
| **OPSM PARTNERSHIPS LIMITED**                     |   | NEW  ZEALAND             |   | 45     | % | Indirect      |   | Budget Eyewear Limited               |
| **OPSM  PROTECTOR EUROPE LIMITED**                |   | GREAT  BRITAIN           |   | 100    | % | Indirect      |   | Protector Safety Industeries Pty Ltd |
| **OPSM PTY  LIMITED**                             |   | AUSTRALIA                |   | 100    | % | Indirect      |   | OPSM  Group Limited                  |
| **OPSS  LIMITED**                                 |   | NEW  ZEALAND             |   | 100    | % | Indirect      |   | Protector Safety Industries Pty      |
| **OPSS PTY  LTD**                                 |   | AUSTRALIA                |   | 100    | % | Indirect      |   | Arrap Finance Holdings Pty Ltd       |
| **PALMER FREEHOLDS PTY LTD**                      |   | AUSTRALIA                |   | 100    | % | Indirect      |   | OPSM  Pty Limited                    |
| **OPTIKA  HOLDINGS LIMITED**                      |   | GREAT  BRITAIN           |   | 50     | % | Indirect      |   | Luxottica  S.r.l.                    |
| **OPTIQUE  EYEWEAR LIMITED**                      |   | NEW  ZEALAND             |   | 100    | % | Indirect      |   | Budget Eyewear Limited               |
| **OWWC  LIMITED**                                 |   | NEW  ZEALAND             |   | 100    | % | Indirect      |   | OPSS  Limited                        |
| **OY LUXOTTICA  FINLAND AB**                      |   | FINLAND                  |   | 100    | % | Direct        |   |                                 |
| **PEARLE INC.**                                   |   | DELAWARE  U.S.A.         |   | 100    | % | Indirect      |   | Cole  National Group, Inc.      |
| **PEARLE  VISION CARE INC.**                      |   | CALIFORNIA  U.S.A.       |   | 100    | % | Indirect      |   | Pearle  Inc.                         |
| **PEARLE  VISION CENTER OF PUERTO RICO INC.**     |   | PUERTO  RICO             |   | 100    | % | Indirect      |   | Pearle  Vision Inc.                  |
| **PEARLE VISION INC.**                            |   | DELAWARE  U.S.A.         |   | 100    | % | Indirect      |   | Pearle  Inc.                         |
| **PEARLE VISION MANAGED CARE-HMO  OF TEXAS INC.** |   | TEXAS  U.S.A.            |   | 100    | % | Indirect      |   | Cole  Vision Corp.                   |
| **POMPOSA  ENTERPRISES LIMITED**                  |   | NEW  ZEALAND             |   | 100    | % | Indirect      |   | Protector Safety Industries Pty Ltd  |
| **MCCREDIE ROAD INVESTMENTS PTY  LTD**            |   | AUSTRALIA                |   | 100    | % | Indirect      |   | Protector Safety Industries Pty Ltd  |
| **PROTECTOR SAFETY INDUSTRIES PTY  LTD**          |   | AUSTRALIA                |   | 100    | % | Indirect      |   | OPSM  Group Limited                  |
| **PROTECTOR  TECHNOLOGIES EUROPE LIMITED**        |   | GREAT  BRITAIN           |   | 100    | % | Indirect      |   | OPSM Europe Limited                  |
| **RAY-BAN HOLDINGS INC.**                         |   | DELAWARE  U.S.A.         |   | 100    | % | Indirect      |   | Luxottica  U.S. Holdings Corp.       |
| **RAY BAN INDIAN HOLDINGS INC.**                  |   | DELAWARE  U.S.A.         |   | 100    | % | Indirect      |   | Ray-Ban Holdings Inc.                |
| **RAY-BAN SUN OPTICS INDIA  LIMITED**             |   | INDIA                    |   | 44.152 | % | Indirect (**) |   | Ray Ban Indian Holdings Inc.         |
| **REVO INC.**                                     |   | DELAWARE  U.S.A.         |   | 100    | % | Indirect      |   | Luxottica  U.S. Holdings Corp.       |
| **SUNGLASS HUT (Antigua) LIMITED**                |   | ANTIGUA                  |   | 100    | % | Indirect      |   | Sunglass  Hut International Inc.     |
| **SUNGLASS HUT (Barbados) INC.**                  |   | BARBADOS                 |   | 100    | % | Indirect      |   | Sunglass  Hut International Inc.     |
| **SUNGLASS HUT (Sint Maarten) N.V.**              |   | NETHERLANDS  ANTILLES    |   | 100    | % | Indirect      |   | Sunglass Hut International Inc.      |
| **SUNGLASS HUT (South East Asia)  Pte LTD**       |   | SINGAPORE                |   | 100    | % | Indirect      |   | Luxottica  Holland B.V.              |
| **SUNGLASS HUT (UK)**                             |   | GREAT  BRITAIN           |   | 0.001  | % | Indirect      |   | Sunglass Hut Realty Corp.            |
| **LIMITED**                                       |   |                     |   | 3.613  | % | Indirect      |   | Sunglass  Hut Trading Corporation    |
|                                              |   |                     |   | 96.386 | % | Indirect      |   | Sunglass Hut of Florida              |

 

3

----

 
| **SUNGLASS HUT AUSTRALIA PTY  LIMITED**                       |   | AUSTRALIA                |   | 100  | % | Indirect |   | Sunglass  Hut International Inc.    |
|---------------------------------------------------------------|--------|--------------------------|--------|------|---|----------|--------|-------------------------------------|
| **SUNGLASS HUT AUSTRIA VERTRIEB GMBH**                        |   | AUSTRIA                  |   | 100  | % | Indirect |   | Luxottica  S.r.l.                   |
| **SUNGLASS  HUT BELGIUM N.V.**                                |   | BELGIUM                  |   | 100  | % | Indirect |   | Luxottica  s.r.l.                   |
| **SUNGLASS HUT CANARY S.L.**                                  |   | CANARY  ISLANDS          |   | 100  | % | Indirect |   | Sunglass Hut Spain S.L.             |
| **SUNGLASS HUT DE MEXICO de C.V.**                            |   | MEXICO                   |   | 100  | % | Indirect |   | Sunglass  Hut International Inc.    |
| **SUNGLASS HUT INTERNATIONAL INC.**                           |   | FLORIDA  U.S.A.          |   | 100  | % | Indirect |   | Luxottica  S.r.l.                   |
| **SUNGLASS HUT**                                              |   | IRELAND                  |   | 1    | % | Indirect |   | Sunglass  Hut Realty Corp.          |
| **IRELAND LIMITED**                                           |   |                     |   | 99   | % | Indirect |   | Sunglass Hut of Florida Inc.        |
| **SUNGLASS HUT**                                              |   | THE  NETHERLANDS         |   | 2.5  | % | Indirect |   | Sunglass  Hut Realty Corp.          |
| **NETHERLANDS B.V.**                                          |   |                     |   | 97.5 | % | Indirect |   | Sunglass Hut of Florida Inc.        |
| **SUNGLASS HUT NEW ZEALAND  LIMITED**                         |   | NEW  ZEALAND             |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **SUNGLASS HUT OF CANADA LTD**                                |   | CANADA                   |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **SUNGLASS OF FLORIDA INC.**                                  |   | FLORIDA  U.S.A.          |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **SUNGLASS HUT OF FRANCE SOCIETE  EN NOM COLLECTIF (SNC)**    |   | FRANCE                   |   | 100  | % | Indirect |   | Luxottica S.r.l.                    |
| **SUNGLASS HUT PORTUGAL  COMERCIO DE OCULOS E RELOGIOS** |   | PORTUGAL                 |   | 2    | % | Indirect |   | Sunglass Hut Realty Corp.           |
| **LDA**                                                       |   |                     |   | 98   | % | Indirect |   | Sunglass Hut of Florida Inc.        |
| **SUNGLASS HUT REALTY CORPORATION**                           |   | FLORIDA  U.S.A.          |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **SUNGLASS HUT SPAIN S.L.**                                   |   | SPAIN                    |   | 100  | % | Indirect |   | Luxottica  S.r.l.                   |
| **SUNGLASS HUT TRADING  CORPORATION**                         |   | FLORIDA  U.S.A.          |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **SUNGLASS TERMINAL INC.**                                    |   | NEW YORK  U.S.A.         |   | 100  | % | Indirect |   | Sunglass Hut Trading Company        |
| **SUNGLASS WORLD HOLDINGS PTY  LIMITED**                      |   | AUSTRALIA                |   | 100  | % | Indirect |   | Sunglass  Hut Australia Pty Limited |
| **OPSTF PTY  LTD**                                            |   | AUSTRALIA                |   | 100  | % | Indirect |   | Protector Safety Industries Pty Ltd |
| **THE OPTICAL SHOP LIMITED**                                  |   | HONG  KONG –  CHINA |   | 100  | % | Indirect |   | Protector Safety Industries Pty Ltd |
| **THE UNITED STATES SHOE  CORPORATION**                       |   | DELAWARE  U.S.A.         |   | 100  | % | Indirect |   | Avant Garde Optics LLC              |
| **T H  OPTICAL PTY LTD**                                      |   | AUSTRALIA                |   | 100  | % | Indirect |   | Laubman and Pank Pty Ltd            |
| **THINGS REMEMBERED INC.**                                    |   | DELAWARE  U.S.A.         |   | 100  | % | Indirect |   | Cole  National Group, Inc.     |
| **THINGS REMEMBERED PERSONALIZED  GIFTS INC.**                |   | OHIOU.S.A.               |   | 100  | % | Indirect |   | Things Remembered Inc.              |
| **TRISTAR  OPTICAL COMPANY LTD**                              |   | HONG  KONG –  CHINA |   | 50   | % | Direct   |   |                                |
|                                                          |   |                     |   | 50   | % | Indirect |   | Luxottica  Holland B.V.             |
| **U.S.S. DELAWARE CORPORATION**                               |   | DELAWARE  U.S.A.         |   | 100  | % | Indirect |   | The United States Shoe Corporation  |
| **OPSVP PTY  LTD**                                            |   | AUSTRALIA                |   | 100  | % | Indirect |   | OPSM Pty Limited                    |
| **WATCH WORLD INTERNATIONAL INC.**                            |   | DELAWARE  U.S.A.         |   | 100  | % | Indirect |   | Watch World Licensing Corporation   |
| **WATCH WORLD LICENSING CORP.**                               |   | DELAWARE  U.S.A.         |   | 100  | % | Indirect |   | Sunglass Hut International Inc.     |
| **WESTERN STATES OPTICAL INC.**                               |   | WASHINGTON  U.S.A.       |   | 100  | % | Indirect |   | Cole  Vision Corp.                  |

 

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(*) The percent of ownershipis limited to 49% to conform with a local law which prohibits the incorporationof limited liability companies with the major shareholder being a foreignperson or entity. Considering the existing agreement with the local partner ofthis subsidiary, we effectively control the subsidiary.

(**)  Evenwith limited ownership, we are able to exercise control over the subsidiary.

 

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