EXHIBIT 8.1

List of Subsidiaries of Embraer 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.             
|Aero Seating Technologies, LLC                            |  | Delaware, U.S.A.             
|Embraer CAE Training Services, LLC  ECTS                 |  | Delaware, U.S.A.             
|Embraer Engineering & Technology Center USA, Inc.         |  | Delaware, U.S.A.             
|Embraer Credit Ltd.  ECL                                 |  | Delaware, U.S.A.             
|Embraer Representations, LLC  ERL                        |  | Delaware, U.S.A.             
|Embraer Defense and Security, Inc                         |  | 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                       
|Atech Negócios em Tecnologia S.A.                         |  | Brazil                       
|Orbisat Indústria S.A.                                    |  | Brazil                       
|Harpia Sistemas S.A.                                      |  | Brazil                       
|AEL Sistemas S.A.                                         |  | Brazil                       
|Savis Tecnologia e Sistemas S.A.                          |  | Brazil                       
|Visiona Tecnologia Espacial S.A.                          |  | Brazil                       
|Embraer Merco S/A  EMS                                   |  | Uruguay                      
|Embraer Aviation Europe SAS  EAE                         |  | France                       
|Embraer Aviation International SAS  EAI                  |  | France                       
|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                        
|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               
|Visiona International BV                                  |  | Netherlands                  
|Embraer Netherlands B.V.  ENL                            |  | Netherlands