Luxottica Group, S.p.A. (LUX)

6.         PROPERTY, PLANT AND EQUIPMENT — NET

Property, plant and equipment-net consisted of the following (thousands of Euro):

Depreciation and amortization expense relating to property, plant and equipment for the years ended December 31, 2008, 2007 and 2006 was Euro 191.0 million, Euro 163.3 million and Euro 151.9 million, respectively. Included in other equipment is approximately Euro 79.7 million and Euro 71.6 million of construction in progress as of December 31, 2008 and 2007, respectively. Construction in-progress consists mainly of the opening, remodeling and relocation of stores and the expansion of manufacturing facilities in Italy.

Certain tangible assets are maintained in currencies other than Euro (the reporting currency) and, as such, balances may fluctuate due to changes in exchange rates.

F-25

6. PROPERTY, PLANT AND EQUIPMENT - NET

Property, plant and equipment-net consisted of the following (thousands of Euro):

Depreciation and amortization expense relating to property, plant and equipment for the years ended December 31, 2008, 2007 and 2006 was Euro 191.0 million, Euro 163.3 million and Euro 151.9 million, respectively. Included in other equipment is approximately Euro 79.7 million and Euro 71.6 million of construction in progress as of December 31, 2008 and 2007, respectively. Construction in progress consists mainly of the opening, remodeling and relocation of stores and the expansion of manufacturing facilities in Italy.

Certain tangible assets are maintained in currencies other than Euro (the reporting currency) and, as such, balances may fluctuate due to changes in exchange rates.

6.         PROPERTY, PLANT AND EQUIPMENT – NET

Property, plant and equipment-net consisted of the following (thousands of Euro):

Depreciation and amortization expense relating to property, plant and equipment for the years ended December 31, 2007, 2006 and 2005 was Euro 163.3 million, Euro 151.9 million and 122.8 million, respectively. Included in other equipment is approximately Euro 71.6 million and Euro 32.3 million of construction in progress as of December 31, 2007 and 2006, respectively. Construction in-progress consists mainly of the opening, remodeling and relocation of stores and the expansion of manufacturing facilities in Italy.

Certain tangible assets are maintained in currencies other than Euro (the reporting currency) and, as such, balances may fluctuate due to changes in exchange rates.

6. PROPERTY, PLANT AND EQUIPMENT - NET

Property, plant and equipment-net consisted of the following:

Depreciation and amortization expense relating to property, plant and equipment for the years ended December 31, 2007, 2006 and 2005 was Euro 163.3 million, Euro 151.9 million and 122.8 million, respectively. Included in other equipment is approximately Euro 71.6 million and Euro 32.3 million of construction in progress as of December 31, 2007 and 2006, respectively. Construction in-progress consists mainly of the opening, remodeling and relocation of stores and the expansion of manufacturing facilities in Italy.

Certain tangible assets are maintained in currencies other than Euro (the reporting currency) and, as such, balances may fluctuate due to changes in exchange rates.

6. PROPERTY, PLANT AND EQUIPMENT - NET

Property, plant and equipment-net consisted of the following:

Depreciation and amortization expense relating to property, plant and equipment for the years ended December 31, 2004, 2005 and 2006 was Euro 99.3 million, Euro 122.8 million and Euro 151.9 million, respectively. Included in other equipment is approximately Euro 68.9 million and Euro 32.3 million of construction in progress as of December 31, 2005 and 2006, respectively. Construction in-progress consists mainly of the opening, remodeling and relocation of stores and in 2006 of manufacturing facilities in Italy. The decrease compared to 2005 is due to the completion in 2005 of the corporate headquarters of the North American retail division and the expansion of the distribution center in Atlanta.

Certain tangible assets are maintained in currencies other than Euro (the reporting currency) and, as such, balances may fluctuate due to changes in exchange rates.

For the year ended December 31, 2005, included “Asset held for sale” in December 2005, there was also the carrying value of an aircraft of Euro 10.8 million which became obsolete. The Company had stopped recording depreciation expense on such asset beginning on the date that the asset was determined to be “held for sale.” The sale of the aircraft occurred in October 2006, for a net price of Euro 15.6 million. The gain on the sale is included in the General and Administrative expenses in the Statement of Consolidated Income.