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 Services, LLC  EEJS         |  | Delaware, U.S.A.             
|                                                   | 
|Embraer Executive Aircraft, Inc.  EEA             |  | Delaware, U.S.A.             
|                                                   | 
|Embraer Training Services, LLC  ETS               |  | Delaware, U.S.A.             
|                                                   | 
|Embraer Credit Ltd.  ECL                          |  | Delaware, U.S.A.             
|                                                   | 
|Embraer Representations, LLC  ERL                 |  | Delaware, U.S.A.             
|                                                   | 
|Aero Seating Technologies, LLC                     |  | Delaware, U.S.A.             
|                                                   | 
|Embraer CAE Training Services, LLC  ECTS          |  | Delaware, U.S.A.             
|                                                   | 
|Indústria Aeronáutica Neiva Ltda.                  |  | Brazil                       
|                                                   | 
|ELEB Equipamentos Ltda.                            |  | Brazil                       
|                                                   | 
|Embraer GPX Ltda                                   |  | Brazil                       
|                                                   | 
|ECC do Brasil Cia de Seguros                       |  | Brazil                       
|                                                   | 
|Embraer Defesa e Segurança Participações S.A.      |  | Brazil                       
|                                                   | 
|Embraer Engineering & Technology Center USA, Inc.  |  | Delaware, U.S.A.             
|                                                   | 
|Atech Negócios em Tecnologia S.A.                  |  | Brazil                       
|                                                   | 
|Orbisat Indústria e Aerolevantamento S.A.          |  | Brazil                       
|                                                   | 
|Harpia Sistemas S.A.                               |  | Brazil                       
|                                                   | 
|AEL Sistemas S.A.                                  |  | Brazil                       
|                                                   | 
|Embraer Merco S/A  EMS                            |  | Uruguay                      
|                                                   | 
|Embraer Aviation Europe SAS  EAE                  |  | France                       
|                                                   | 
|Embraer Aviation International SAS  EAI           |  | France                       



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|                                                          |  |                    
|--------------------------------------------------------- |  | -------------------
|Embraer Europe SARL  EES                                 |  | France             
|                                                          | 
|Embraer Australia Pty Ltd.  EAL                          |  | Australia          
|                                                          | 
|EZ Air Interior Limited                                   |  | Ireland            
|                                                          | 
|Harbin Embraer Aircraft Industry Company, Ltd.  HEAI     |  | China              
|                                                          | 
|Embraer (China) Aicraft Technical Services Co., Ltd  ECA |  | China              
|                                                          | 
|Embraer Spain Holding Co., SL  ESH                       |  | Spain              
|                                                          | 
|Embraer Cataluña, S.L.  ECAT                             |  | Spain              
|                                                          | 
|ECC Investment Switzerland AG                             |  | Switzerland        
|                                                          | 
|ECC Insurance & Financial Company Ltd.                    |  | Cayman Islands, BWI
|                                                          | 
|Embraer Finance Ltd.  EFL                                |  | Cayman Islands, BWI
|                                                          | 
|Embraer Overseas Limited                                  |  | Cayman Islands, BWI
|                                                          | 
|Listral Estruturas Aeronáuticas S.A.                      |  | Portugal           
|                                                          | 
|Embraer Portugal  SGPS, S.A.                             |  | Portugal           
|                                                          | 
|Embraer Portugal Estruturas Metálicas S.A.                |  | Portugal           
|                                                          | 
|Embraer Portugal Estruturas em Compósito S.A.             |  | Portugal           
|                                                          | 
|Air Holding SGPS, S.A.                                    |  | Portugal           
|                                                          | 
|OGMA  Ind. Aeronáutica de Portugal S.A.                  |  | Portugal           
|                                                          | 
|ECC Leasing Company Ltd.                                  |  | Ireland            
|                                                          | 
|Embraer Asia Pacific Pte-Limited  EAP                    |  | Singapore          
|                                                          | 
|Embraer CAE Training Services (UK) Ltd.  ECTS            |  | United Kingdom     
|                                                          | 
|Embraer Netherlands B.V.  ENL                            |  | Netherlands        
|                                                          | 
|Savis Tecnologia e Sistemas S.A.                          |  | Brazil             
|                                                          | 
|Visiona Tecnologia Espacial S.A.                          |  | Brazil