Exhibit 8.1

Exhibit 8.1

List of Significant Subsidiaries of Signet Group plc

Subsidiary	Jurisdiction of Incorporation
Ernest Jones Limited	England
H.Samuel Limited	England
Leslie Davis Limited	England
Signet Trading Limited	England
Sterling Inc.	Ohio
Sterling Jewelers Inc.	Delaware
Sterling Jewelers LLC	Ohio
Signet Holdings Limited	England
Signet US Holdings, Inc.	Delaware
Checkbury Limited	England