**Exhibit 8.1**

 
| **Company**                                         | ** ** | **Jurisdiction of incorporation** | ** ** | **% of ownership** | ** ** | **Type of ownership**                  | ** ** | **Shareholders**                                                                                                             |
|-----------------------------------------------------|------------|-----------------------------------|------------|------------------------------|------------|----------------------------------------|------------|------------------------------------------------------------------------------------------------------------------------------|
| 1242 PRODUCTIONS, INC.                              |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | OAKLEY, INC.                                                                                                                 |
| AIR SUN                                             |       | U.S.A.                            |       | 70.00                        |       | Indirect                               |       | SUNGLASS HUT TRADING, LLC                                                                                                    |
| ARNETTE OPTICS ILLUSIONS, INC.                      |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | LUXOTTICA U.S. HOLDINGS CORP.                                                                                                |
| AVANT GARDE OPTICS, LLC                             |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | ARNETTE OPTICS ILLUSIONS, INC.                                                                                               |
| BAZOOKA, INC.                                       |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | OAKLEY, INC.                                                                                                                 |
| BEIJING SI MING DE TRADING CO LTD                   |       | CHINA                             |       | 100.00                       |       | Indirect                               |       | SPV ZETA Optical Trading (Beijing) Co Ltd                                                                                    |
| BRIGHT EYES FRANCHISING PTY LTD                     |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | SUNGLASS ICON PTY LTD                                                                                                        |
| BRIGHT EYES LEASING PTY LTD                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | SUNGLASS ICON PTY LTD                                                                                                        |
| BRIGHT EYES RETAIL PTY LTD                          |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | SUNGLASS ICON PTY LTD                                                                                                        |
| BRIGHT EYES TRADE MARKS PTY LTD                     |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | SUNGLASS ICON PTY LTD                                                                                                        |
| BUDGET EYEWEAR AUSTRALIA PTY LTD                    |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                           |
| BUDGET SPECS (FRANCHISING) PTY LTD                  |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | BUDGET EYEWEAR AUSTRALIA PTY LTD                                                                                             |
| CENTRE PROFESSIONNEL DE VISION  USSC INC.           |       | CANADA                            |       | 100.00                       |       | Indirect                               |       | THE UNITED STATES SHOE CORPORATION                                                                                           |
| COLE NATIONAL CORPORATION                           |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | LUXOTTICA U.S. HOLDINGS CORP.                                                                                                |
| COLE NATIONAL GROUP, INC.                           |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | COLE NATIONAL CORPORATION                                                                                                    |
| COLE VISION CORPORATION                             |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | COLE NATIONAL GROUP, INC.                                                                                                    |
| COLE VISION IPA, LLC                                |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | COLE VISION CORPORATION                                                                                                      |
| COLE VISION SERVICES, INC.                          |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | COLE VISION CORPORATION                                                                                                      |
| COLLEZIONE RATHSCHULER S.r.l.                       |       | ITALY                             |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| DAVID CLULOW (OPTICS) LIMITED                       |       | GREAT BRITAIN                     |       | 100.00                       |       | Indirect                               |       | OPTIKA HOLDINGS LIMITED                                                                                                      |
| DAVID CLULOW BRIGHTON LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW COBHAM LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW CORNHILL LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW CROUCH END LIMITED                     |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW IRELAND LIMITED                        |       | IRELAND                           |       | 100.00                       |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW LOUGHTON LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW MARLOW LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW NEWBURY LIMITED                        |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW OXFORD LIMITED                         |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW RICHMOND LIMITED                       |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| DAVID CLULOW WIMBLEDON LIMITED                      |       | GREAT BRITAIN                     |       | 50.00                        |       | Indirect                               |       | OPTIKA LIMITED                                                                                                               |
| ECOTOP PTY LTD                                      |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | SUNGLASS ICON PTY LTD                                                                                                        |
| ENTERPRISES OF LENSCRAFTERS, LLC                    |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | LENSCRAFTERS, INC.                                                                                                           |
| EYE SAFETY SYSTEMS, INC.                            |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | OAKLEY, INC.                                                                                                                 |
| EYEBIZ LABORATORIES PTY LIMITED                     |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                           |
| EYEMED VISION CARE IPA, LLC                         |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | EYEMED VISION CARE LLC                                                                                                       |
| EYEMED VISION CARE LLC                              |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | LENSCRAFTERS, INC.                                                                                                           |
| EYEXAM OF CALIFORNIA, INC.                          |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | THE UNITED STATES SHOE CORPORATION                                                                                           |
| FIRST AMERICAN ADMINISTRATORS, INC.                 |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | FIRST AMERICAN HEALTH CONCEPTS, INC.                                                                                         |
| FIRST AMERICAN HEALTH CONCEPTS, INC.                |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | EYEMED VISION CARE LLC                                                                                                       |
| GIBB AND BEEMAN PTY LIMITED                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | OPSM GROUP PTY LIMITED                                                                                                       |
| GUANGZHOU MING LONG OPTICAL TECHNOLOGY CO LTD       |       | CHINA                             |       | 100.00                       |       | Indirect                               |       | LUXOTTICA LEASING S.r.l.                                                                                                     |
| GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD               |       | CHINA                             |       | 100.00                       |       | Indirect                               |       | LUXOTTICA HONG KONG LTD                                                                                                      |
| IACON, INC                                          |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | OAKLEY, INC.                                                                                                                 |
| LAUBMAN AND PANK PTY LTD                            |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                           |
| LENSCRAFTERS, INC.                                  |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | THE UNITED STATES SHOE CORPORATION                                                                                           |
| LENSCRAFTERS INTERNATIONAL, INC.                    |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | THE UNITED STATES SHOE CORPORATION                                                                                           |
| LRE, LLC                                            |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | LENSCRAFTERS, INC.                                                                                                           |
| LUXOTTICA (SHANGHAI) TRADING CO., LTD               |       | CHINA                             |       | 100.00                       |       | Indirect                               |       | LUXOTTICA HOLLAND BV                                                                                                         |
| LUXOTTICA (SWITZERLAND) AG                          |       | SWITZERLAND                       |       | 97.00                        |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA ARGENTINA                                 |       | ARGENTINA                         |       | 74.57  0.43                  |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA S.r.l.                                                                                     |
| LUXOTTICA AUSTRALIA PTY LTD                         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | OPSM GROUP PTY LIMITED                                                                                                       |
| LUXOTTICA BELGIUM NV                                |       | BELGIUM                           |       | 99.00  1.00                  |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA S.r.l.                                                                                     |
| LUXOTTICA CANADA INC.                               |       | CANADA                            |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA CENTRAL EUROPE KFT                        |       | HUNGARY                           |       | 100.00                       |       | Indirect                               |       | LUXOTTICA HOLLAND BV                                                                                                         |
| LUXOTTICA DO BRASIL LTDA                            |       | BRASIL                            |       | 100.00  0.00                 |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA S.r.l.                                                                                     |
| LUXOTTICA EXPORT DEVELOPMENT LIMITED                |       | IRELAND                           |       | 100.00                       |       | Indirect                               |       | LUXOTTICA TRADING AND FINANCE LIMITED                                                                                        |
| LUXOTTICA ExTrA LIMITED                             |       | IRELAND                           |       | 100.00                       |       | Indirect                               |       | LUXOTTICA TRADING AND FINANCE LIMITED                                                                                        |
| LUXOTTICA FASHION BRILLEN VERTRIEBS GMBH            |       | GERMANY                           |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA FRANCE SAS                                |       | FRANCE                            |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA FRANCHISING AUSTRALIA PTY LIMITED         |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                           |
| LUXOTTICA GOZLUK ENDUSTRI VE TICARET ANONIM SIRKETI |       | TURKEY                            |       | 64.84  0.00  0.00            |       | Direct  Indirect  Indirect             |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA LEASING S.r.l.  LUXOTTICA S.r.l.                                                           |
| LUXOTTICA HELLAS AE                                 |       | GREECE                            |       | 70.00                        |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA HOLLAND BV                                |       | THE NETHERLANDS                   |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA HONG KONG LTD                             |       | CHINA                             |       | 0.00  100.00                 |       | Indirect  Indirect                     |       | LUXOTTICA S.r.l.  LUXOTTICA HOLLAND BV                                                                                       |
| LUXOTTICA IBERICA SA                                |       | SPAIN                             |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA INDIA EYEWEAR PRIVATE LIMITED             |       | INDIA                             |       | 100.00  0.00                 |       | Indirect  Indirect                     |       | LUXOTTICA HOLLAND BV  LUXOTTICA LEASING S.r.l.                                                                               |
| LUXOTTICA INTERNATIONAL TREASURY LLP                |       | GREAT BRITAIN                     |       | 99.99  0.01                  |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA LEASING S.r.l.                                                                             |
| LUXOTTICA ITALIA S.r.l.                             |       | ITALY                             |       | 100.00                       |       | Indirect                               |       | LUXOTTICA S.r.l.                                                                                                             |
| LUXOTTICA KOREA LTD                                 |       | SOUTH KOREA                       |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA LEASING SRL                               |       | ITALY                             |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA MEXICO S.A. de C.V.                       |       | MEXICO                            |       | 4.00  96.00                  |       | Indirect  Direct                       |       | LUXOTTICA S.r.l.  LUXOTTICA GROUP S.p.A.                                                                                     |
| LUXOTTICA MIDDLE EAST FZE                           |       | UNITED ARAB EMIRATES              |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA NEDERLAND BV                              |       | THE NETHERLANDS                   |       | 51.00                        |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA NORDIC AB                                 |       | SWEDEN                            |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA NORGE AS                                  |       | NORWAY                            |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA NORTH AMERICA DISTRIBUTION LLC            |       | U.S.A.                            |       | 100.00                       |       | Indirect                               |       | AVANT GARDE OPTICS, LLC                                                                                                      |
| LUXOTTICA OPTICS LTD                                |       | ISRAEL                            |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA POLAND SP ZOO                             |       | POLAND                            |       | 25.00  75.00                 |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA HOLLAND BV                                                                                 |
| LUXOTTICA PORTUGAL-COMERCIO DE  OPTICA SA           |       | PORTUGAL                          |       | 99.79  0.21                  |       | Direct  Indirect                       |       | LUXOTTICA GROUP S.p.A.  LUXOTTICA S.r.l.                                                                                     |
| LUXOTTICA RETAIL AUSTRALIA PTY LTD                  |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | OPSM GROUP PTY LIMITED                                                                                                       |
| LUXOTTICA RETAIL CANADA INC.                        |       | CANADA                            |       | 2.93  19.03  55.16  22.88    |       | Indirect  Indirect  Indirect  Indirect |       | COLE VISION CORPORATION  LUXOTTICA U.S. HOLDINGS CORP.  LENSCRAFTERS INTERNATIONAL, INC.  THE UNITED STATES SHOE CORPORATION |
| LUXOTTICA RETAIL FRANCHISING AUSTRALIA PTY LIMITED  |       | AUSTRALIA                         |       | 100.00                       |       | Indirect                               |       | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                           |
| LUXOTTICA RETAIL HONG KONG LIMITED                  |       | CHINA                             |       | 100.00                       |       | Indirect                               |       | PROTECTOR SAFETY INDUSTRIES PTY LTD                                                                                          |
| LUXOTTICA RETAIL NEW ZEALAND LIMITED                |       | NEW ZEALAND                       |       | 100.00                       |       | Indirect                               |       | PROTECTOR SAFETY INDUSTRIES PTY LTD                                                                                          |
| LUXOTTICA SOUTH AFRICA PTY LTD                      |       | SOUTH AFRICA                      |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |
| LUXOTTICA SOUTH EASTERN EUROPE LTD                  |       | CROAZIA                           |       | 70.00                        |       | Indirect                               |       | LUXOTTICA HOLLAND BV                                                                                                         |
| LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED        |       | AUSTRALIA                         |       | 100.00                       |       | Direct                                 |       | LUXOTTICA GROUP S.p.A.                                                                                                       |

 

----

 
| LUXOTTICA SOUTH PACIFIC PTY LIMITED                          |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED                                                                      |
|--------------------------------------------------------------|--------|-----------------|--------|--------------------------|--------|--------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------|
| LUXOTTICA S.r.l.                                             |   | ITALY           |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA STARS S.r.l.                                       |   | ITALY           |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA SUN CORP.                                          |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| LUXOTTICA TRADING AND FINANCE LIMITED                        |   | IRELAND         |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO                      |   | CHINA           |   | 100.00                   |   | Indirect                             |   | LUXOTTICA HOLLAND BV                                                                                              |
| LUXOTTICA U.K. LTD                                           |   | GREAT BRITAIN   |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA U.S. HOLDINGS CORP.                                |   | U.S.A.          |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA U.S.A. INC.                                        |   | U.S.A.          |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| LUXOTTICA VERTRIEBSGESELLSCHAFT MBH                          |   | AUSTRIA         |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| MIRARI JAPAN CO LTD                                          |   | JAPAN           |   | 84.17  15.83             |   | Indirect  Direct                     |   | LUXOTTICA HOLLAND BV  LUXOTTICA GROUP S.p.A.                                                                      |
| MIRARIAN MARKETING PTE LTD                                   |   | SINGAPORE       |   | 51.00                    |   | Indirect                             |   | LUXOTTICA HOLLAND BV                                                                                              |
| MY-OP (NY) LLC                                               |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OLIVER PEOPLES, INC.                                                                                              |
| OAKLEY (SCHWEIZ) GMBH                                        |   | SWITZERLAND     |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY ATHLETIC (PTY) LIMITED                                |   | SOUTH AFRICA    |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY BRAZIL LTDA                                           |   | BRASIL          |   | 100.00  0.00             |   | Indirect  Indirect                   |   | OAKLEY CANADA INC.  OAKLEY, INC.                                                                                  |
| OAKLEY CANADA INC                                            |   | CANADA          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY CANADA RETAIL ULC                                     |   | CANADA          |   | 100.00                   |   | Indirect                             |   | OAKLEY CANADA, INC.                                                                                               |
| OAKLEY COSTA RICA S.A.                                       |   | COSTA RICA      |   | 100.00                   |   | Indirect                             |   | OAKLEY MEXICO, INC., S.A. de C.V.                                                                                 |
| OAKLEY DE GUATEMALA, S.A.                                    |   | GUATEMALA       |   | 20.00  80.00             |   | Indirect  Indirect                   |   | OAKLEY MEXICO, INC., S.A. de C.V.OAKLEY, INC.                                                                     |
| OAKLEY DENMARK APS                                           |   | DENMARK         |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY DIRECT, INC.                                          |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY EDC, INC.                                             |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY EUROPE SNC                                            |   | FRANCE          |   | 100.00                   |   | Indirect                             |   | OAKLEY HOLDING SAS                                                                                                |
| OAKLEY FINANCING, INC                                        |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY GMBH                                                  |   | GERMANY         |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY HOLDING SAS                                           |   | FRANCE          |   | 50.82  49.18             |   | Indirect  Indirect                   |   | OAKLEY, INC.  OAKLEY DENMARK APS                                                                                  |
| OAKLEY ICON LIMITED                                          |   | IRELAND         |   | 100.00                   |   | Indirect                             |   | LUXOTTICA TRADING AND FINANCE LIMITED                                                                             |
| OAKLEY, INC.                                                 |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| OAKLEY IRELAND OPTICAL LIMITED                               |   | IRELAND         |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY ITALY SRL                                             |   | ITALY           |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY JAPAN KK                                              |   | JAPAN           |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY LIMTED PARTNERSHIP                                    |   | CANADA          |   | 1.00

99.00              |   | Indirect  Indirect                   |   | BAZOOKA, INC.  OAKLEY, INC.                                                                                       |
| OAKLEY MEXICO INC., S.A. DE C.V.                             |   | MEXICO          |   | 0.00  100.00             |   | Indirect  Indirect                   |   | BAZOOKA, INC.  OAKLEY, INC.                                                                                       |
| OAKLEY O STORE, INC.                                         |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY SALES CORP.                                           |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OAKLEY SCANDINAVIA AB                                        |   | SWEDEN          |   | 100.00                   |   | Indirect                             |   | OAKLEY ICON LIMITED                                                                                               |
| OAKLEY SOUTH PACIFIC PTY LTD                                 |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | OPSM GROUP PTY LIMITED                                                                                            |
| OAKLEY SPAIN SL                                              |   | SPAIN           |   | 100.00                   |   | Indirect                             |   | OAKLEY ICON LIMITED                                                                                               |
| OAKLEY U.K. LTD                                              |   | GREAT BRITAIN   |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OLIVER PEOPLES GMBH                                          |   | GERMANY         |   | 100.00                   |   | Indirect                             |   | OLIVER PEOPLES, INC.                                                                                              |
| OLIVER PEOPLES, INC.                                         |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| OPSM GROUP PTY LIMITED                                       |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | LUXOTTICA SOUTH PACIFIC PTY LIMITED                                                                               |
| OPTIKA HOLDINGS LIMITED                                      |   | GREAT BRITAIN   |   | 100.00                   |   | Indirect                             |   | SUNGLASS HUT (UK) LIMITED                                                                                         |
| OPTIKA LIMITED                                               |   | GREAT BRITAIN   |   | 100.00                   |   | Indirect                             |   | OPTIKA HOLDINGS LIMITED                                                                                           |
| OPTIKA OPTICIANS LIMITED                                     |   | GREAT BRITAIN   |   | 100.00                   |   | Indirect                             |   | OPTIKA HOLDINGS LIMITED                                                                                           |
| OPTIMUM LEASING PTY LTD                                      |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | SUNGLASS ICON PTY LTD                                                                                             |
| OY LUXOTTICA FINLAND AB                                      |   | FINLAND         |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| PACIFICA SALES CORPORATION                                   |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| PEARLE, INC.                                                 |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | COLE NATIONAL GROUP, INC.                                                                                         |
| PEARLE VISION CENTER OF PUERTO RICO, INC.                    |   | PUERTO RICO     |   | 100.00                   |   | Indirect                             |   | PEARLE VISION, INC.                                                                                               |
| PEARLE VISION, INC.                                          |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | PEARLE, INC.                                                                                                      |
| PEARLE VISION MANAGED CARE-HMO OF TEXAS, INC.                |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | COLE VISION CORPORATION                                                                                           |
| PEARLE VISIONCARE INC.                                       |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | PEARLE, INC.                                                                                                      |
| PROTECTOR SAFETY INDUSTRIES PTY LTD                          |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | OPSM GROUP PTY LIMITED                                                                                            |
| RAY BAN HOLDINGS INC.                                        |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| RAY BAN INDIAN HOLDINGS INC.                                 |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | RAY BAN HOLDINGS INC.                                                                                             |
| RAY BAN SUN OPTICS INDIA LIMITED                             |   | INDIA           |   | 93.11                    |   | Indirect                             |   | RAY BAN INDIAN HOLDINGS INC.                                                                                      |
| RAYS HOUSTON                                                 |   | U.S.A.          |   | 51.00                    |   | Indirect                             |   | SUNGLASS HUT TRADING, LLC                                                                                         |
| SGH OPTICS MALAYSIA SDN BHD                                  |   | MALAYSIA        |   | 100.00                   |   | Indirect                             |   | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                |
| SPV ZETA OPTICAL COMMERCIAL AND TRADING (SHANGHAI)  CO., LTD |   | CHINA           |   | 100.00                   |   | Indirect                             |   | LUXOTTICA LEASING S.r.l.                                                                                          |
| SPV ZETA Optical Trading (Beijing) Co Ltd                    |   | CHINA           |   | 100.00                   |   | Indirect                             |   | LUXOTTICA LEASING S.r.l.                                                                                          |
| SUNGLASS HUT (Antigua) LIMITED                               |   | ANTIGUA         |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| SUNGLASS HUT (South East Asia) PTE LTD                       |   | SINGAPORE       |   | 100.00                   |   | Indirect                             |   | LUXOTTICA HOLLAND BV                                                                                              |
| SUNGLASS HUT (UK) LIMITED                                    |   | GREAT BRITAIN   |   | 0.08  34.00  31.06  0.86 |   | Indirect  Direct  Indirect  Indirect |   | SUNGLASS HUT REALTY CORPORATION  LUXOTTICA GROUP S.p.A.  SUNGLASS HUT OF FLORIDA, INC.  SUNGLASS HUT TRADING, LLC |
| SUNGLASS HUT AIRPORTS SOUTH AFRICA (PTY) LTD                 |   | SOUTH AFRICA    |   | 45.00                    |   | Indirect                             |   | SUNGLASS HUT RETAIL SOUTH AFRICA (PTY) LTD                                                                        |
| SUNGLASS HUT AUSTRALIA PTY LIMITED                           |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| SUNGLASS HUT AUSTRIA VERTRIEB GMBH                           |   | AUSTRIA         |   | 100.00                   |   | Direct                               |   | LUXOTTICA GROUP S.p.A.                                                                                            |
| SUNGLASS HUT HONG KONG LIMITED                               |   | CHINA           |   | 100.00                   |   | Indirect                             |   | PROTECTOR SAFETY INDUSTRIES PTY LTD                                                                               |
| SUNGLASS HUT IRELAND LIMITED                                 |   | IRELAND         |   | 100.00                   |   | Indirect                             |   | SUNGLASS HUT (UK) LIMITED                                                                                         |
| SUNGLASS HUT NETHERLANDS BV                                  |   | THE NETHERLANDS |   | 2.50  97.50              |   | Indirect  Indirect                   |   | SUNGLASS HUT REALTY CORPORATION  SUNGLASS HUT OF FLORIDA, INC.                                                    |
| SUNGLASS HUT NEW ZEALAND LIMITED                             |   | NEW ZEALAND     |   | 100.00                   |   | Indirect                             |   | LUXOTTICA RETAIL NEW ZEALAND LIMITED                                                                              |
| SUNGLASS HUT OF FLORIDA, INC.                                |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| SUNGLASS HUT OF FRANCE SOCIETE EN NOME COLLECTIF  (snc)      |   | FRANCE          |   | 100.00  0.00             |   | Indirect  Indirect                   |   | LUXOTTICA S.r.l.  LUXOTTICA FRANCE SAS                                                                            |
| SUNGLASS HUT PORTUGAL COMERCIO  DE OCULOS E RELOGIOS LDA     |   | PORTUGAL        |   | 98.00  2.00              |   | Indirect  Indirect                   |   | SUNGLASS HUT OF FLORIDA, INC.  SUNGLASS HUT REALTY CORPORATION                                                    |
| SUNGLASS HUT REALTY CORPORATION                              |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| SUNGLASS HUT RETAIL SOUTH AFRICA (PTY) LTD                   |   | SOUTH AFRICA    |   | 100.00                   |   | Indirect                             |   | LUXOTTICA SOUTH AFRICA PTY LTD                                                                                    |
| SUNGLASS HUT SPAIN SL                                        |   | SPAIN           |   | 100.00                   |   | Indirect                             |   | LUXOTTICA S.r.l.                                                                                                  |
| SUNGLASS HUT TRADING, LLC                                    |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | LUXOTTICA U.S. HOLDINGS CORP.                                                                                     |
| SUNGLASS ICON PTY LTD                                        |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | LUXOTTICA RETAIL AUSTRALIA PTY LTD                                                                                |
| SUNGLASS WORKS PTY LTD                                       |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | SUNGLASS ICON PTY LTD                                                                                             |
| SUNGLASS WORLD HOLDINGS PTY LIMITED                          |   | AUSTRALIA       |   | 100.00                   |   | Indirect                             |   | SUNGLASS HUT AUSTRALIA PTY LIMITED                                                                                |
| THE OPTICAL SHOP OF ASPEN INC.                               |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | OAKLEY, INC.                                                                                                      |
| THE UNITED STATES SHOE CORPORATION                           |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | AVANT GARDE OPTICS, LLC                                                                                           |
| USS DELAWARE CORP.                                           |   | U.S.A.          |   | 100.00                   |   | Indirect                             |   | THE UNITED STATES SHOE CORPORATION                                                                                |

 

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