Exhibit 8.1

List of Subsidiaries of the Registrant

1. China Eastern Airlines Jiangsu Co., Ltd., a company incorporated under the laws of People’s Republic of China, 63% equity of which is owned by China Eastern Airlines Corporation Limited.

2. Shanghai Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.

3. Shanghai Eastern Flight Training Co., Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.

4. Shanghai Airlines International Travel Group Co., Ltd., a company incorporated under the laws of People’s Republic of China, 86% equity of which is owned by China Eastern Airlines Corporation Limited.

5. China Eastern Airlines (Shantou) Economics Development Co., Ltd., a company incorporated under the laws of People’s Republic of China, 55% equity of which is owned by China Eastern Airlines Corporation Limited.

6. China Cargo Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, 51% equity of which is owned by China Eastern Airlines Corporation Limited.

7. China Eastern Airlines Wuhan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 96% equity of which is owned by China Eastern Airlines Corporation Limited.

8. Shanghai Eastern Maintenance Co., Ltd., a company incorporated under the laws of People’s Republic of China, 60% equity of which is owned by China Eastern Airlines Corporation Limited.

9. Shanghai Eastern Airlines Logistics Co., Ltd., a company incorporated under the laws of People’s Republic of China, 70% equity of which is owned by China Eastern Airlines Corporation Limited.

10. Eastern Business Airline Service Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.

11. Shanghai Airlines Hotel Investment Management Co., Ltd ., a company incorporated under the laws of People’s Republic of China, 90% equity of which is owned by China Eastern Airlines Corporation Limited.

12. Shanghai Airlines Industrial Co., Ltd., a company incorporated under the laws of People’s Republic of China, 88% equity of which is owned by China Eastern Airlines Corporation Limited.

13. Eastern Airlines Hotel Co., Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.

14. Shanghai International Freight and Air Carrier Service Co., Ltd., a company incorporated under the laws of People’s Republic of China, 85% equity of which is owned by China Eastern Airlines Corporation Limited.

15. China United Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, 80% equity of which is owned by China Eastern Airlines Corporation Limited.

16. Eastern Airlines Yunnan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 65% equity of which is owned by China Eastern Airlines Corporation Limited.

17. Shanghai Crane International Transportation Co., Ltd., a company incorporated under the laws of People’s Republic of China, 55% equity of which is owned by China Eastern Airlines Corporation Limited.

18. Eastern Air Overseas (Hong Kong) Corporation Limited, a company incorporated under the laws of Hong Kong, 100% equity of which is owned by China Eastern Airlines Corporation Limited.