EXHIBIT 8.1

List of Subsidiaries of EmbraerEmpresa Brasileira de Aeronáutica S.A.



|                                                      |  |                              
|----------------------------------------------------- |  | -----------------------------
|Name                                                  |  | Jurisdiction of Incorporation
|Embraer Aircraft Holding, Inc  EAH                   |  | U.S.A.                       
|Embraer Aircraft Customer Services, Inc.  EACS       |  | U.S.A.                       
|Embraer Aircraft Maintenance Services, Inc.  EAMS    |  | U.S.A.                       
|Embraer Services, Inc.  ESI                          |  | U.S.A.                       
|Embraer Executive Jet Service, LLC                    |  | U.S.A.                       
|Embraer Executive Aircraft, LLC                       |  | U.S.A.                       
|Embraer Training Services  ETS                       |  | U.S.A.                       
|Embraer CAE Training Services  ECTS                  |  | U.S.A.                       
|Indústria Aeronáutica Neiva Ltda.                     |  | Brazil                       
|ELEB Equipamentos Ltda.                               |  | Brazil                       
|Embraer GPX Ltda.                                     |  | Brazil                       
|Embraer Aviation Europe SAS  EAE                     |  | France                       
|Embraer Aviation International SAS  EAI              |  | France                       
|Embraer Europe SARL                                   |  | France                       
|Embraer Australia Pty Ltd.                            |  | Australia                    
|Embraer Credit Ltd.  ECL                             |  | U.S.A.                       
|Embraer Representations, LLC  ERL                    |  | U.S.A                        
|Harbin Embraer Aircraft Industry Company, Ltd.  HEAI |  | China                        
|Embraer Spain Holding Co., SL -ESH                    |  | Spain                        
|ECC Investment Switzerland AG                         |  | 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                                 |  | U.S.A.                       
|ECC do Brasil Cia de Seguros                          |  | Brazil                       
|Embraer Asia Pacific Pte-Limited  EAP                |  | Singapore                    
|Embraer Portugal  SGPS, S.A.                         |  | Portugal                     
|Embraer Portugal Estruturas Metálicas S.A.            |  | Portugal                     
|Embraer Portugal Estruturas em Compósito S.A.         |  | Portugal                     
|Embraer CAE Training Services (UK) Ltd.               |  | England