Exhibit 8.01
SUBSIDIARIES OF THE REGISTRANT
| Company | Country | Name under which the Subsidiary does Business |
| Direct subsidiaries | ||
| BRF Energia S.A. | Brazil | BRF Energia S.A. |
| BRF Foods UK Ltd. | England | BRF Foods UK Ltd. |
| BRF GmbH | Austria | BRF GmbH |
| BRF Pet S.A. | Brazil | BRF Pet S.A. |
| MBR Investimentos Ltda. | Brazil | MBR Investimentos Ltda. |
| Sadia Alimentos S.A.U. | Argentina | Sadia Alimentos S.A. |
| Sadia Uruguay S.A. | Uruguay | Sadia Uruguay S.A. |
| Indirect subsidiaries | ||
| Al Khan Foodstuff LLC ("AKF") | Oman | Al Khan Foodstuff LLC ("AKF") |
| Al-Wafi Al-Takamol International for Foods Products | Saudi Arabia | Al-Wafi Al-Takamol International for Foods Products |
| Al-Wafi Food Products Factory Sole Propr. LLC | UAE | Al-Wafi Food Products Factory LLC |
| Badi Ltd. | UAE | Badi Ltd. |
| Banvit Bandirma Vitaminli Yem Sanayii AS | Turkey | Banvit Bandirma Vitaminli |
| BRF Arabia Holding Company JCS | Saudi Arabia | BRF Arabia Holding Company |
| BRF Arabia Food Industry Ltd. | Saudi Arabia | BRF Arabia Food Industry Ltd. |
| BRF Foods GmbH | Austria | BRF Foods GmbH |
| BRF Foods LLC | UAE | BRF Foods LLC |
| BRF Global Company Nigeria Ltd. | Nigeria | BRF Global Company Nigeria Ltd. |
| BRF Global Company South Africa Proprietary Ltd. | South Africa | BRF Global Company South Africa Proprietary Ltd. |
| BRF Global GmbH | Austria | BRF Global GmbH |
| BRF Japan KK | Japan | BRF Japan KK |
| BRF Korea LLC | South Korea | BRF Korea LLC |
| BRF Kuwait Food Supply Management Co. | Kuwait | BRF Kuwait Food Supply Management Co |
| BRF Shanghai Management Consulting Co. Ltd. | China | BRF Shanghai Management Consulting Co. Ltd. |
| BRF Shanghai Trading Co. Ltd. | China | BRF Shanghai Trading Co. Ltd. |
| BRF Singapore Foods PTE Ltd. | Singapore | BRF Singapore PTE Ltd. |
| Eclipse Holding Cöoperatief U.A. | Netherlands | Eclipse Holding Cöoperatief U.A. |
| Federal Foods LLC | UAE | Federal Foods LLC |
| Federal Foods Qatar | Qatar | Federal Foods Qatar |
| Hercosul Alimentos Ltda. | Brazil | Hercosul Alimentos Ltda. |
| Hercosul Distribuição Ltda. | Brazil | Hercosul Distribuição Ltda. |
| Hercosul International S.R.L. | Paraguay | Hercosul International S.R.L. |
| Hercosul Soluções em Transportes Ltda. | Brazil | Hercosul Soluções em Transportes Ltda. |
| Joody Al Sharqiya Food Production Factory LLC | Saudi Arabia | Al-Wafi Al-Takamol International for Foods Products |
| Mogiana Alimentos S.A. | Brazil | Mogiana Alimentos S.A. |
| One Foods Holdings Ltd. | UAE | One Foods Holdings Ltd |
| ProudFood Lda. | Angola | ProudFood Lda |
| Sadia Chile SpA | Chile | Sadia Chile S.A. |
| TBQ Foods GmbH | Austria | TBQ Foods GmbH |
| Affiliated | ||
| Addoha Poultry Company | Saudi Arabia | Addoha Poultry Company |
| Al Samina Agricultural Production Company | Saudi Arabia | Al-Wafi Al-Takamol International for Foods Products |
| PlantPlus Foods LLC | USA | PlantPlus Foods LLC |
| PlantPlus Foods Brasil | Brazil | PlantPlus Foods Brasil |
| Potengi Holdings S.A. | Brazil | Potengi Holdings S.A. |
| PR-SAD Administração de Bem Próprio S.A. | Brazil | PR-SAD Administração de Bem Próprio S.A. |