**EXHIBIT      8.1**

**List      of Subsidiaries of Embraer - Empresa Brasileira de Aeronáutica      S.A.**

| **Name**                                                             |   | **Jurisdiction                of****Incorporation** |
|----------------------------------------------------------------------|--------|-----------------------------------------------------|
|                                                                 |   |                                                |
| Embraer                Aircraft Holding, Inc - EAH                   |   | Delaware,                U.S.A.                     |
| Embraer                Aircraft Customer Services, Inc. - EACS       |   | Florida,                U.S.A.                      |
| Embraer                Aircraft Maintenance Services, Inc. - EAMS    |   | Delaware,                U.S.A.                     |
| Embraer                Services, Inc. - ESI                          |   | Delaware,                U.S.A.                     |
| Embraer                Executive Jet Service, LLC                    |   | Delaware,                U.S.A.                     |
| Embraer                Training Services - ETS                       |   | Delaware,                U.S.A.                     |
| Embraer                CAE Training Services - ECTS                  |   | Delaware,                U.S.A.                     |
| Indústria                Aeronáutica Neiva Ltda. - Neiva   |   | Brazil                                              |
| ELEB-Embraer                Liebherr Equipamentos do Brasil S.A.     |   | Brazil                                              |
| Embraer                - Gavião Peixoto - GPX                   |   | Brazil                                              |
| Embraer                Aviation Europe - EAE                         |   | France                                              |
| Embraer                Aviation International - EAI                  |   | France                                              |
| Embraer                Europe SARL                                   |   | France                                              |
| Embraer                Australia Pty Ltd. - EAL                      |   | Australia                                           |
| Embraer                Credit Ltd. - ECL                             |   | Delaware,                U.S.A.                     |
| Embraer                Representations, LLC - ERL                    |   | Delaware,                U.S.A                      |
| Harbin                Embraer Aircraft Industry Company, Ltd. - HEAI |   | China                                               |
| Embraer                Spain Holding Co., SL - ESH                   |   | Spain                                               |
| ECC                Investment Switzerland AG - SWIN                  |   | Switzerland                                         |
| ECC                Insurance & Financial Company Ltd.            |   | Cayman                Islands, BWI                  |
| Embraer                Finance Ltd. - EFL                            |   | Cayman                Islands, BWI                  |
| Embraer                Merco S/A - EMS                               |   | Uruguay                                             |
| Embraer                Overseas Limited                         |   | Cayman                Islands, BWI                  |
| Air                Holding SGPS, S.A.                                |   | Portugal                                            |
| OGMA                - Ind. Aeronáutica de Portugal S.A.         |   | Portugal                                            |
| ECC                Leasing Company Ltd.                              |   | Ireland                                             |
| Canal                Investments LLC                                 |   | Delaware,                U.S.A.                     |
| ECC                do Brasil Cia de Seguros                          |   | Brazil                                              |
| Embraer                Asia Pacific Pte- Limited - EAL               |   | Singapure                                           |

----