EXHIBIT 8.1

List of Subsidiaries of Embraer S.A.



|   |  |                                                       |  |                              
|-- |  | ----------------------------------------------------- |  | -----------------------------
|   |  | Name                                                  |  | Jurisdiction of Incorporation
|01 |  | Embraer Aircraft Holding, Inc  EAH                   |  | USA                          
|02 |  | Embraer Aircraft Customer Services, Inc.  EACS       |  | USA                          
|03 |  | Embraer Aircraft Maintenance Services, Inc.  EAMS    |  | USA                          
|04 |  | Embraer Services, Inc.  ESI                          |  | USA                          
|05 |  | Embraer Executive Jet Service, LLC  EEJS             |  | USA                          
|06 |  | Embraer Executive Aircraft, LLC  EEA                 |  | USA                          
|07 |  | Embraer Training Services  ETS                       |  | USA                          
|08 |  | Embraer CAE Training Services  ECTS                  |  | USA                          
|09 |  | Embraer Credit Ltd.  ECL                             |  | USA                          
|10 |  | Embraer Representations, LLC  ERL                    |  | USA                          
|11 |  | Indústria Aeronáutica Neiva Ltda.                     |  | Brazil                       
|12 |  | ELEB Equipamentos Ltda.                               |  | Brazil                       
|13 |  | Embraer GPX Ltda.                                     |  | Brazil                       
|14 |  | ECC do Brasil Cia de Seguros                          |  | Brazil                       
|15 |  | Embraer Merco S/A  EMS                               |  | Uruguay                      
|16 |  | Embraer Aviation Europe SAS  EAE                     |  | France                       
|17 |  | Embraer Aviation International SAS  EAI              |  | France                       
|18 |  | Embraer Europe SARL  EES                             |  | France                       
|19 |  | Embraer Australia Pty Ltd.  EAL                      |  | Australia                    
|20 |  | Harbin Embraer Aircraft Industry Company, Ltd.  HEAI |  | China                        
|21 |  | Embraer (China) Aircraft Technical Services Co., Ltd  |  | China                        
|22 |  | Embraer Spain Holding Co., SL  ESH                   |  | Spain                        
|23 |  | ECC Investment Switzerland AG                         |  | Switzerland                  
|24 |  | ECC Insurance & Financial Company Ltd.                |  | Cayman Islands, BWI          
|25 |  | Embraer Finance Ltd.  EFL                            |  | Cayman Islands, BWI          
|26 |  | Embraer Overseas Limited                              |  | Cayman Islands, BWI          
|27 |  | Listral Estruturas Aeronáuticas S.A.                  |  | Portugal                     
|28 |  | Embraer Portugal  SGPS, S.A.                         |  | Portugal                     
|29 |  | Embraer Portugal Estruturas Metálicas S.A.            |  | Portugal                     
|30 |  | Embraer Portugal Estruturas em Compósito S.A.         |  | Portugal                     
|31 |  | Air Holding SGPS, S.A.                                |  | Portugal                     
|32 |  | OGMA  Ind. Aeronáutica de Portugal S.A.              |  | Portugal                     
|33 |  | ECC Leasing Company Ltd.                              |  | Ireland                      
|34 |  | Embraer Asia Pacific Pte-Limited  EAP                |  | Singapore                    
|35 |  | Embraer CAE Training Services (UK) Ltd.               |  | United Kingdom