Exhibit 8.1

LIST OF SUBSIDIARIES OF BIRKS GROUP INC.

Name		Jurisdiction of Incorporation
Birks USA, Inc. (formerly Cash, Gold & Silver USA, Inc.)		Delaware
Cash, Gold & Silver Inc.		Canada
Birks Jewellers Limited Birks Investments Inc.		Hong Kong Canada
RMBG Retail Vancouver ULC*		British Columbia, Canada

* 49% held by Birks Investments Inc.