**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.                     |
| 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               | Singapore                                           |

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