Exhibit 8.1

List of subsidiary companies
At 31 December 2009

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note 37 to the 2009 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

			Proportion		Group
Company and country	Principal	Class of	of class		interest
of incorporation	activities	shares held	held%		%
Australia
Australian Coal Holdings Pty Limited	Holding company	‘A’ Class Ordinary shares		100		100
		Ordinary shares		100		100
Argyle Diamonds Limited	Holding company	Class A shares		100		100
		Class B shares		100		100
Hamersley Holdings Limited	Holding company	Ordinary shares		100		100
Kelian Pty Limited	Holding company	Ordinary shares		100		100
North IOC Holdings Pty Limited	Holding company	Ordinary shares		100		100
North Limited	Holding company	Ordinary shares		100		100
Pacific Aluminium Pty Limited	Holding company	Ordinary shares		100		100
Peko-Wallsend Pty Limited	Holding company	Ordinary shares		100		100
Rio Tinto Aluminium (Holdings) Limited	Holding company	Ordinary shares		100		100
Rio Tinto Aluminium Limited	Holding company	Ordinary shares
Rio Tinto (Commercial Paper) Limited	Finance company	Ordinary shares		100		100
Rio Tinto Finance Limited	Finance company	Ordinary shares		100		100
Rio Tinto Finance (USA) Limited	Finance company	Ordinary shares		100		100
Rio Tinto Investments One Pty Limited	Holding company	Ordinary shares		100		100
Rio Tinto Investments Two Pty Limited	Holding company	Ordinary shares		100		100
RTA Pacific Pty Limited	Holding company	Ordinary shares		100		100
Bermuda
Alcan Ningxia Holdings Limited	Holding company	Ordinary shares of USD 100.00 each		100		100
North IOC (Bermuda) Holdings Limited	Holding company	Ordinary shares of BMD 1.00 each		100		100
North IOC (Bermuda) Limited	Holding company	Ordinary shares of BMD 1.00 each		100		100
Rio Tinto Escondida Limited	Holding company	Ordinary shares of USD 1.00 each		100		100
Brazil
Rio Tinto Alcan Brazil Ltda.	Holding company	Ordinary shares of BRL 1.00 each		100		100
Canada
Rio Tinto Alcan Inc	Holding company	Ordinary shares no par value		100		100
Rio Tinto Canada Inc	Holding company	Class B shares no par value		100		100
		Class C shares no par value		100		100
		Class D shares no par value		100		100
Namibia
Skeleton Coast Diamonds Limited	Holding company	Shares of NAD 2.00 each		100		100
France
Alcan France SAS	Holding company	Shares of EUR 15.25 each		100		100
Aluminum Pechiney	Holding company	Shares of Eur 16.00 each		100		100
Luzenac Europe SAS	Holding company	Shares of EUR 38.15 each		100		100
Netherlands
Alcan Holdings Europe BV	Holding company	Shares of EUR 455.00 each		100		100
Rio Tinto Eastern Investments BV	Holding company	Shares of EUR 454.00 each		100		100
Rio Tinto Holdings BV	Holding company	Shares of EUR 454.00 each		100		100
Tirbit vof	Holding company	Capital not divided into parts		100		100
Tirbit Holdings BV	Holding company	Shares of EUR 453.00 each		100		100
New Zealand
Rio Tinto Alcan (New Zealand) Limited	Holding company	Ordinary shares of NZD 1.00 each		100		100
RTA Investment (NZ) Ltd	Holding company	Ordinary shares of NZD 1.00 each		100		100
RTA Pacific (NZ) Limited	Holding company	Ordinary shares of NZD 1.00 each		100		100
		Preference shares of NZD 1.00 each		100		100
South Africa
Rio Tinto South Africa Limited	Holding company	Shares of ZAR 1.00 each		100		100

			Proportion		Group
Company and country	Principal	Class of	of class		interest
of incorporation	activities	shares held	held%		%
Switzerland
Alcan Holdings Switzerland AG	Holding company	Registered shares of CFH 10.00 each		100		100
United Kingdom
Anglesey Aluminium Limited	Holding company	Ordinary shares of GBP1.00 each		51		51
Rio Tinto Aluminium Holdings (UK) Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Energy Limited	Holding company	Ordinary shares of USD 1.00 each		100		100
Rio Tinto Finance Holdings Limited	Finance company	Ordinary shares of GBP1.00 each		100		100
		Preference shares of AUD 100.00 each		100		100
		Ordinary shares of USD 1.00 each		100		100
Rio Tinto European Holdings Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Finance plc	Finance company	Ordinary shares of GBP1.00 each		100		100
		Ordinary shares of USD 1.00 each		100		100
Rio Tinto International Holdings Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Investments Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Metals Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Minerals Development Limited	Holding company	Ordinary shares of GBP0.25 each		100		100
Rio Tinto Namibian Holdings Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Overseas Holdings Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Talc Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
Rio Tinto Western Holdings Limited	Holding company	Ordinary shares of GBP1.00 each		100		100
		Preference shares of AUD 100.00 each		100		100
		Preference shares of USD 90.00 each		100		100
United States of America
Alcan Corporation	Holding company	Ordinary shares of USD0.01 each		100		100
Alcan International Network USA Inc.	Holding company	Ordinary shares of USD 23,009.803922 each		100		100
NERCO Coal LLC	Holding company	Units of USD 1.00 each		100		100
NERCO LLC	Holding company	Units of no par value		100		100
Pechiney Becancour Inc.	Holding company
Pechiney Metals LLC	Holding company
Rio Tinto America Holdings Inc	Holding company	Common shares of USD 0.01 each		100		100
Rio Tinto America Inc	Holding company	Common shares of USD 100.00 each		100		100
Rio Tinto Energy America Inc.	Holding company	Common shares of USD 0.01 each		100		100
Rio Tinto Sage LLC	Holding company	Units of no par value		100		100
RTAlcan 3 LLC	Holding company	Common shares of no par value		100		100
RTAlcan 2 LLC	Holding company	Common shares of no par value		100		100
US Borax Holdings Inc.	Holding company	Common shares of USD 0.01 each		100		100
Western Minerals Inc	Holding company	Common shares of USD 1.00 each		100		100