Exhibit 8.1

List of Subsidiaries

Our Subsidiaries

• Vimicro Corporation, incorporated in the People’s Republic of China

• Vimicro Technology Corporation, incorporated in the People’s Republic of China

• Viewtel Corporation, incorporated in California, U.S.A.

• Vimicro Electronics International Limited, incorporated in Hong Kong Special Administrative Region

• Vimicro Electronic Technology Corporation, incorporated in the People’s Republic of China

• Vimicro High-Tech Corporation, incorporated in the People’s Republic of China

• Jiangsu Vimicro Electronics Corporation, incorporated in the People’s Republic of China

• Vimicro Electronics Corporation, incorporated in the People’s Republic of China

• Shanghai Visiondigi Technology Co. Ltd., incorporated in the People’s Republic of China

Our Affiliated Entity

• Vimicro Sky-Vision Technology Corporation, incorporated in the People’s Republic of China