Exhibit 8.1

List of Subsidiaries of Vivendi Universal

      Vivendi Universal maintains over 2,000 subsidiaries. Set forth below are the names of certain of its subsidiaries which carry on a substantial portion of Vivendi Universal’s lines of business. The names of various subsidiaries, including subsidiaries conducting operating activities of Vivendi Universal’s various businesses (including Music, Publishing, TV & Film, Telecoms, Internet and Environmental Services) domestically and internationally, have been omitted. None of the foregoing omitted subsidiaries are considered to be material in relation to Vivendi Universal’s balance sheet and operations.

		Country of
Name		Incorporation
MEDIA & COMMUNICATIONS
Music
Centenary Holding N.V		Holland
	Universal Music (UK) Holdings Ltd.	UK
	Universal Holding GmbH	Germany
	Universal Music K.K	Japan
	Universal Music S.A. France	France
Universal Studios, Inc.		USA
	Polygram Holding, Inc.	USA
	Interscope Records	USA
	Def Jam Records, Inc.	USA
Publishing
Vivendi Universal Publishing S.A.		France
	Comareg S.A.	France
	Groupe Express-Expansion S.A.	France
	Groupe Moniteur S.A.	France
	Editions Robert Laffont S.A.	France
	Promotec 5000 S.R.L	Spain
	Larousse-Bordas S.A.	France
	Groupe Tests S.A.	France
	Houghton Mifflin Company	USA
	Vivendi Universal Games, Inc.	USA
TV and Film
Groupe Canal+ S.A.		France
	CanalSatellite S.A.	France
	Canal Plus S.A.	France
	StudioCanal S.A.	France
Universal Pictures International B.V		Holland
Universal Studios, Inc.		USA
	Universal City Studios, Inc.	USA
	USANi LLC	USA
Telecoms
Cegetel Groupe S.A.		France
	Cegetel S.A.	France
	Société Française du Radiotéléphone (S.F.R.) S.A.	France

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		Country of
Name		Incorporation
Vivendi Telecom International S.A.		France
	Vivendi Telecom Hungary(1)	Hungary
	Kencell S.A.	Kenya
	Monaco Telecom S.A.M	Monaco
	Maroc Telecom S.A.	Morocco
	Elektrim Telekomunikacja S.A.	Poland
	Xfera Moviles S.A.	Spain
Internet
Vivendi Universal Net S.A.		France
	Vizzavi Europe Ltd.	UK
	Scoot France S.A.S	France
	Scoot Europe N.V	Belgium
	Scoot.com plc	UK
	i-France S.A.	France
	Ad-2-One S.A.	France
	CanalNumedia S.A.	France
Vivendi Universal Net U.S.A. Group, Inc.		USA
	MP3.com, Inc.	USA
	EMusic.com, Inc.	USA
	Flipside, Inc.	USA
	Uproar, Inc.	USA
ENVIRONMENTAL SERVICES
Vivendi Environnement S.A.		France
	Vivendi Water S.A.	France
	CGEA Onyx S.A.	France
	CGEA Connex S.A.	France
	Dalkia France S.C.A	France
	FCC S.A.	Spain

(1)  This entity is in the process of being incorporated.

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