Exhibit 8.1

List of subsidiary companies
At 31 December 2010

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note • to the 2010 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

			Proportion
			of class		Group
Company and country	Principal	Class of	held		interest
of incorporation	activities	shares held	%		%
Australia
Australian Coal Holdings Pty Limited	Holding company	‘A’ Class		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 (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
Bermuda
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
QIT Madagascar Minerals Ltd.	Holding company	Ordinary shares of USD 1.00 each		100		100
QIT Madagascar Minerals Ltd et Compagnie	Holding company	Ordinary shares of USD 10.00 each		99		100
Canada
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
Rio Tinto Finance Canada Inc.	Finance company	Ordinary shares		100		100
France
Luzenac Europe SAS	Holding company	Shares of EUR 38.15 each		100		100
Namibia
Skeleton Coast Diamonds Limited	Holding company	Shares of NAD 2.00 each		100		100
Netherlands
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
Rio Tinto Investments Holdings BV	Holding company	Shares of EUR 454.00 each		100		100
South Africa
Palabora Holdings Ltd.	Holding company	Shares of ZAR 1.00 each		58		58
Rio Tinto South Africa Limited	Holding company	Shares of ZAR 1.00 each		100		100

			Proportion
			of class		Group
Company and country	Principal	Class of	held		interest
of incorporation	activities	shares held	%		%
United Kingdom
Rio Tinto Finance Holdings Limited	Finance company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto European Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Finance plc	Finance company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto International Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Investments Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Minerals Development Limited	Holding company	Ordinary shares of GBP 0.25 each		100		100
Rio Tinto Namibian Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Overseas Holdings Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Talc Limited	Holding company	Ordinary shares of GBP 1.00 each		100		100
Rio Tinto Western Holdings Limited	Holding company	Ordinary shares of GBP 1.00 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
Kennecott Holdings Corporation	Holding company	Common shares of USD 0.01 each		100		100
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
US Borax Holdings Inc.	Holding company	Common shares of USD 0.01 each		100		100