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                                                                       EXHIBIT 8


                     LETTERHEAD OF WILLKIE, FARR & GALLAGHER




September 16, 1996




Supercuts, Inc.
550 California Street
San Francisco, CA 94104

Ladies and Gentlemen:

We have acted as special counsel to Supercuts, Inc. ("SuperCuts") in 
connection with the preparation of the Registration Statement on Form S-4 
(file no. 33-_____) (the "Registration Statement") of Regis Corporation 
("Regis"), relating to the proposed merger of a wholly-owned subsidiary of 
Regis ("Merger Sub") with and into the Company.  In that connection, we have 
prepared the section entitled "Certain Federal Income Tax Consequences" 
contained in the Joint Proxy Statement/Prospectus forming a part of the 
Registration Statement (the "Joint Proxy Statement/Prospectus").  Capitalized 
terms used herein without definition have the meaning ascribed to those terms 
in the Registration Statement.

Our opinion is based on the provisions of the Internal Revenue Code of 1986, 
as amended (the "Code"), Treasury Regulations promulgated thereunder, 
judicial authority and current administrative rulings and practice, all as 
of the date of this letter, and all of which may change at any time.  We have 
also examined copies of the Merger Agreement, the Registration Statement, and 
other records and documents that we have deemed necessary for the purpose of 
this opinion.

Based upon the foregoing, it is our opinion that the above-referenced section 
of the Joint Proxy Statement/Prospectus, based upon the assumptions contained 
therein (including the accuracy of certain representations to be provided by 
Regis, the Company and certain shareholders of the Company as of the Closing 
Date), provides an accurate discussion of the material Federal income tax 
consequences of the Merger and the transactions related thereto.

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September 16, 1996
Page 2


We hereby consent to the use of this opinion as an exhibit to the 
Registration Statement, which is being filed with the Securities and Exchange 
Commission and to the reference to us in the Joint Proxy Statement/Prospectus 
included as part of the Registration Statement.

Very truly yours,



WILLKIE FARR & GALLAGHER


