Exhibit 8.1

Company	Jurisdiction of incorporation	% of ownership	Type of ownership	Shareholders
198 NORTH TERRACE PTY	AUSTRALIA	41.480	Indirect	LUXOTTICA RETAIL AUSTRALIA PTY LTD
AIR SUN	OHIO, U.S.A.	70.000	Indirect	SUNGLASS HUT TRADING CORPORATION
ARNETTE OPTICS ILLUSIONS INC	CALIFORNIA, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
ARRAP FINANCE HOLDINGS PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA RETAIL AUSTRALIA PTY LTD
AVANT GARDE OPTICS LLC	NEW YORK, U.S.A.	100.000	Indirect	ARNETTE OPTICS ILLUSIONS INC
BOTTEGA GIAMPIETRO SRL	ITALY	100.000	Indirect	LUXOTTICA SRL
BUDGET EYEWEAR AUSTRALIA PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA RETAIL AUSTRALIA PTY LTD
BUDGET SPECS (FRANCHISING) PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	BUDGET EYEWEAR AUSTRALIA PTY LTD
CENTRE PROFESSIONNEL DE VISION USSC INC	ONTARIO, CANADA	100.000	Indirect	THE UNITED STATES SHOE CORPORATION
COLE NATIONAL CORPORATION	DELAWARE, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
COLE NATIONAL GROUP INC	DELAWARE, U.S.A.	100.000	Indirect	COLE NATIONAL CORPORATION
COLE VISION CANADA INC	NEW BRUNSWICK, CANADA	100.000	Indirect	COLE VISION CORPORATION
COLE VISION CORPORATION	DELAWARE, U.S.A.	100.000	Indirect	COLE NATIONAL GROUP INC
COLE VISION IPA LLC	DELAWARE, U.S.A.	100.000	Indirect	COLE VISION CORPORATION
COLE VISION SERVICES INC	DELAWARE, U.S.A.	100.000	Indirect	COLE VISION CORPORATION
COLLEZIONE RATHSCHULER SRL	ITALY	100.000		LUXOTTICA GROUP SPA
DARWO TRADING NO 109 PTY LTD	SOUTH AFRICA	100.000	Indirect	LUXOTTICA SOUTH AFRICA PTY LTD
DARWO TRADING NO 110 PTY LTD	SOUTH AFRICA	45.000	Indirect	DARWO TRADING NO 109 PTY LTD
DISTRIBUIDORA MEXICANA DE ARTICULOS PARA SOL S.A. DE C.V.	MEXICO	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
ENTERPRISES OF LENSCRAFTERS LLC	OHIO, U.S.A.	100.000	Indirect	LENSCRAFTERS INC
EYEBIZ LABORATORIES PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA RETAIL AUSTRALIA PTY LTD
EYEMED VISION CARE IPA LLC	OHIO, U.S.A.	100.000	Indirect	EYEMED VISION CARE LLC
EYEMED VISION CARE LLC	OHIO, U.S.A.	100.000	Indirect	LENSCRAFTERS INC
EYEXAM OF CALIFORNIA INC	CALIFORNIA, U.S.A.	100.000	Indirect	THE UNITED STATES SHOE CORPORATION
FIRST AMERICAN ADMINISTRATORS INC	OHIO, U.S.A.	100.000	Indirect	FIRST AMERICAN HEALTH CONCEPTS INC
FIRST AMERICAN HEALTH CONCEPTS INC	OHIO, U.S.A.	100.000	Indirect	EYEMED VISION CARE LLC
GIBB AND BEEMAN PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	OPSM GROUP PTY LIMITED
GUANGZHOU MING LONG OPTICAL TECHNOLOGY CO LTD	GUANGZHOU CITY	100.000	Indirect	SPV ETA SRL
GUANGZHOU RAY-BAN EYEWEAR COMPANY LTD	GUANGDONG PROVINCE	100.000	Indirect	LUXOTTICA HONG KONG LTD
ITALOCREMONA IC OPTICS ESPANA SL	SPAIN	70.000	Indirect	LUXOTTICA ITALIA SRL
KAYS OPTICAL PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LAUBMAN AND PANK PTY LTD
LAUBMAN AND PANK PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA RETAIL AUSTRALIA PTY LTD
LENSCRAFTERS CANADA INC	ONTARIO, CANADA	100.000	Indirect	THE UNITED STATES SHOE CORPORATION
LENSCRAFTERS INC	OHIO, U.S.A.	100.000	Indirect	THE UNITED STATES SHOE CORPORATION
LENSCRAFTERS INTERNATIONAL INC	OHIO, U.S.A.	100.000	Indirect	THE UNITED STATES SHOE CORPORATION
LRE LLC	OHIO, U.S.A.	100.000	Indirect	LENSCRAFTERS INC
LUXOTTICA (SWITZERLAND) AG	SWITZERLAND	97.000		LUXOTTICA GROUP SPA
LUXOTTICA ARGENTINA SRL	ARGENTINA	74.571 0.429	Indirect	LUXOTTICA GROUP SPA LUXOTTICA SRL
LUXOTTICA AUSTRALIA PTY LTD	NEW SOUTH WALES, AUSTRALIA	25.000 75.000	Indirect	LUXOTTICA GROUP SPA LUXOTTICA HOLLAND BV
LUXOTTICA BELGIUM NV	BELGIUM	1.000 99.000	Indirect	LUXOTTICA SRL LUXOTTICA GROUP SPA
LUXOTTICA CANADA INC	ONTARIO, CANADA	100.000		LUXOTTICA GROUP SPA
LUXOTTICA CENTRAL EUROPE KFT	HUNGARY	100.000	Indirect	LUXOTTICA HOLLAND BV
LUXOTTICA DISTRIBUTION CENTER SRL	ITALY	100.000		LUXOTTICA GROUP SPA
LUXOTTICA DO BRASIL LTDA	BRAZIL	99.999 0.001	Indirect	LUXOTTICA GROUP SPA LUXOTTICA SRL
LUXOTTICA EXPORT DEVELOPMENT LIMITED	IRELAND	100.000	Indirect	LUXOTTICA TRADING AND FINANCE LIMITED
LUXOTTICA FASHION BRILLEN VERTRIEBS GMBH	GERMANY	100.000		LUXOTTICA GROUP SPA
LUXOTTICA FRANCE SARL	FRANCE	100.000		LUXOTTICA GROUP SPA
LUXOTTICA GOZLUK ENDUSTRI VE TICARET ANONIM SIRKETI	TURKEY	64.840		LUXOTTICA GROUP SPA
LUXOTTICA HELLAS AE	GREECE	70.000		LUXOTTICA GROUP SPA
LUXOTTICA HOLLAND BV	THE NETHERLANDS	100.000		LUXOTTICA GROUP SPA
LUXOTTICA HONG KONG LTD	HONG KONG-CHINA	100.000	Indirect	LUXOTTICA HOLLAND BV
LUXOTTICA IBERICA SA	SPAIN	100.000		LUXOTTICA GROUP SPA
LUXOTTICA INTERNATIONAL TREASURY LLP	GREAT BRITAIN	99.990 0.010	Indirect	LUXOTTICA GROUP SPA LUXOTTICA LEASING SRL
LUXOTTICA ITALIA SRL	ITALY	100.000	Indirect	LUXOTTICA SRL
LUXOTTICA KOREA LTD	SOUTH KOREA	100.000		LUXOTTICA GROUP SPA
LUXOTTICA LEASING SRL	ITALY	100.000		LUXOTTICA GROUP SPA
LUXOTTICA LUXEMBOURG SARL	LUXEMBOURG	100.000		LUXOTTICA GROUP SPA
LUXOTTICA MEXICO SA DE C.V.	MEXICO	4.000 96.000	Indirect	LUXOTTICA SRL LUXOTTICA GROUP SPA
LUXOTTICA MIDDLE EAST FZE	UNITED ARAB EMIRATES	100.000		LUXOTTICA GROUP SPA
LUXOTTICA NEDERLAND BV	THE NETHERLANDS	51.000		LUXOTTICA GROUP SPA
LUXOTTICA NORGE AS	NORWAY	100.000		LUXOTTICA GROUP SPA
LUXOTTICA OPTICS LTD	ISRAEL	74.900		LUXOTTICA GROUP SPA
LUXOTTICA POLAND SP ZOO	POLAND	25.000 75.000	Indirect	LUXOTTICA GROUP SPA LUXOTTICA HOLLAND BV
LUXOTTICA PORTUGAL-COMERCIO DE OPTICA SA	PORTUGAL	0.214 99.786	Indirect	LUXOTTICA SRL LUXOTTICA GROUP SPA
LUXOTTICA RETAIL AUSTRALIA PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	OPSM GROUP PTY LIMITED
LUXOTTICA RETAIL HONG KONG LIMITED	HONG KONG-CHINA	100.000	Indirect	PROTECTOR SAFETY INDUSTRIES PTY LTD
LUXOTTICA RETAIL NEW ZEALAND LIMITED	NEW ZEALAND	100.000	Indirect	OPSM GROUP LIMITED
LUXOTTICA SOUTH AFRICA PTY LTD	SOUTH AFRICA	100.000		LUXOTTICA GROUP SPA
LUXOTTICA SOUTH EASTERN EUROPE LTD	CROATIA	70.000	Indirect	LUXOTTICA HOLLAND BV
LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000		LUXOTTICA GROUP SPA
LUXOTTICA SOUTH PACIFIC PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA SOUTH PACIFIC HOLDINGS PTY LIMITED
LUXOTTICA SRL	ITALY	100.000		LUXOTTICA GROUP SPA
LUXOTTICA SUN CORPORATION	DELAWARE, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
LUXOTTICA SWEDEN AB	SWEDEN	100.000		LUXOTTICA GROUP SPA
LUXOTTICA TRADING AND FINANCE LIMITED	IRELAND	100.000		LUXOTTICA GROUP SPA
LUXOTTICA TRISTAR (DONGGUAN) OPTICAL CO	DONG GUAN CITY	100.000	Indirect	LUXOTTICA HOLLAND BV
LUXOTTICA U.K. LTD	GREAT BRITAIN	100.000		LUXOTTICA GROUP SPA
LUXOTTICA U.S. HOLDINGS CORP	DELAWARE, U.S.A.	100.000		LUXOTTICA GROUP SPA
LUXOTTICA U.S.A. INC	NEW YORK, U.S.A.	100.000		LUXOTTICA GROUP SPA
LUXOTTICA VERTRIEBSGESELLSCHAFT MBH	AUSTRIA	100.000		LUXOTTICA GROUP SPA
MIRARI JAPAN CO LTD	JAPAN	15.833 84.167	Indirect	LUXOTTICA GROUP SPA LUXOTTICA HOLLAND BV
MIRARIAN MARKETING PTE LTD	SINGAPORE	51.000	Indirect	LUXOTTICA HOLLAND BV
NORMA ACQUISITION CORP	WASHINGTON, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
OPSM GROUP LIMITED	NEW ZEALAND	100.000	Indirect	POMPOSA ENTERPRISES LIMITED
OPSM GROUP PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	LUXOTTICA SOUTH PACIFIC PTY LIMITED
OPSM LABORATORIES PTE LTD	SINGAPORE	100.000	Indirect	PROTECTOR SAFETY INDUSTRIES PTY LTD
OPSM PARTNERSHIPS LIMITED	NEW ZEALAND	100.000	Indirect	OPSM GROUP LIMITED
OPSS PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	ARRAP FINANCE HOLDINGS PTY LTD
OPTIKA HOLDINGS LIMITED	GREAT BRITAIN	50.000		LUXOTTICA GROUP SPA
OY LUXOTTICA FINLAND AB	FINLAND	100.000		LUXOTTICA GROUP SPA
PEARLE INC	DELAWARE, U.S.A.	100.000	Indirect	COLE NATIONAL GROUP INC
PEARLE VISION CENTER OF PUERTO RICO INC	SAN JUAN	100.000	Indirect	PEARLE VISION INC
PEARLE VISION INC	DELAWARE, U.S.A.	100.000	Indirect	PEARLE INC
PEARLE VISION MANAGED CARE-HMO OF TEXAS INC	TEXAS, U.S.A.	100.000	Indirect	COLE VISION CORPORATION
PEARLE VISIONCARE INC	CALIFORNIA, U.S.A.	100.000	Indirect	PEARLE INC
POMPOSA ENTERPRISES LIMITED	NEW ZEALAND	100.000	Indirect	PROTECTOR SAFETY INDUSTRIES PTY LTD
PROTECTOR SAFETY INDUSTRIES PTY LTD	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	OPSM GROUP PTY LIMITED
RAY BAN HOLDINGS INC	DELAWARE, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
RAY BAN INDIAN HOLDINGS INC	DELAWARE, U.S.A.	100.000	Indirect	RAY BAN HOLDINGS INC
RAYBAN SUN OPTICS INDIA LIMITED	INDIA	70.519	Indirect	RAY BAN INDIAN HOLDINGS INC
RAYS HOUSTON	OHIO, U.S.A.	51.000	Indirect	SUNGLASS HUT TRADING CORPORATION
REVO INC	DELAWARE, U.S.A.	100.000	Indirect	LUXOTTICA U.S. HOLDINGS CORP
SHANGHAI MODERN SIGHT OPTICS LTD	SHANGHAI	100.000	Indirect	SPV ZETA SRL
SPV ETA SRL	ITALY	100.000	Indirect	LUXOTTICA LEASING SRL
SPV ZETA Optical Trading (Beijing) Co Ltd	BEIJING	100.000	Indirect	SPV ZETA SRL
SPV ZETA SRL	ITALY	100.000	Indirect	LUXOTTICA LEASING SRL
SUNGLASS HUT (Antigua) LIMITED	ANTIGUA	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT (Barbados) INC	BARBADOS	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT (South East Asia) PTE LTD	SINGAPORE	100.000	Indirect	LUXOTTICA HOLLAND BV
SUNGLASS HUT (UK) LIMITED	GREAT BRITAIN	96.386 3.614	Indirect Indirect	SUNGLASS HUT OF FLORIDA INC SUNGLASS HUT TRADING CORPORATION
SUNGLASS HUT AUSTRALIA PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT AUSTRIA VERTRIEB GMBH	AUSTRIA	100.000		LUXOTTICA GROUP SPA
SUNGLASS HUT CANARY SL	CANARY ISLANDS	100.000	Indirect	SUNGLASS HUT SPAIN SL
SUNGLASS HUT DE MEXICO SA DE CV	MEXICO	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT HONG KONG LIMITED	HONG KONG, CHINA	100.000	Indirect	PROTECTOR SAFETY INDUSTRIES PTY LTD
SUNGLASS HUT INTERNATIONAL INC	OHIO, U.S.A.	100.000		LUXOTTICA GROUP SPA
SUNGLASS HUT IRELAND LIMITED	IRELAND	99.000 1.000	Indirect Indirect	SUNGLASS HUT OF FLORIDA INC SUNGLASS HUT REALTY CORPORATION
SUNGLASS HUT NETHERLANDS BV	THE NETHERLANDS	2.500 97.500	Indirect Indirect	SUNGLASS HUT REALTY CORPORATION SUNGLASS HUT OF FLORIDA INC
SUNGLASS HUT NEW ZEALAND LIMITED	NEW ZEALAND	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT OF CANADA LTD	ONTARIO, CANADA	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT OF FLORIDA INC	FLORIDA, U.S.A.	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT OF FRANCE SOCIETE EN NOME COLLECTIF (snc)	FRANCE	100.000	Indirect	LUXOTTICA SRL
SUNGLASS HUT PORTUGAL COMERCIO DE OCULOS E RELOGIOS LDA	PORTUGAL	98.000 2.000	Indirect Indirect	SUNGLASS HUT OF FLORIDA INC SUNGLASS HUT REALTY CORPORATION
SUNGLASS HUT REALTY CORPORATION	FLORIDA, U.S.A.	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS HUT SPAIN SL	SPAIN	100.000	Indirect	LUXOTTICA SRL
SUNGLASS HUT TRADING CORPORATION	OHIO, U.S.A.	100.000	Indirect	SUNGLASS HUT INTERNATIONAL INC
SUNGLASS WORLD HOLDINGS PTY LIMITED	NEW SOUTH WALES, AUSTRALIA	100.000	Indirect	SUNGLASS HUT AUSTRALIA PTY LIMITED
THE UNITED STATES SHOE CORPORATION	DELAWARE, U.S.A.	100.000	Indirect	AVANT GARDE OPTICS LLC
U.S.S. DELAWARE CORPORATION	DELAWARE, U.S.A.	100.000	Indirect	THE UNITED STATES SHOE CORPORATION