EXHIBIT 8.1

LIST OF SUBSIDIARIES

All subsidiaries do business under their legal name.

Name of Company	Place and date of incorporation/establishment	Attributable equity interest held		Principal activities
Actions Semiconductor Co., Ltd.  ("Actions Semiconductor Mauritius")	Republic of Mauritius ("Mauritius") November 16, 2001	100	%	Investment holding
Actions Semiconductor Co., Ltd.  ("Actions Semiconductor Zhuhai")	PRC December 28, 2001	100	%	Design and manu-  facture of system-on-a-chip products
Shanghai Actions Semiconductor Co., Ltd.  ("Actions Semiconductor Shanghai ")	PRC March 27, 2008	100	%	Design and manu-  facture of system-on-a-chip products
Actions Technology (HK) Company Limited ("Actions Hong Kong")	Hong Kong January 13, 1999	100	%	Trading of system-on-a-chip products
Actions Microelectronics Co., Ltd.	Hong Kong August 17, 2007	100	%	Trading of system-on-a-chip products and investment holding
Artek Microelectronics (HK) Co., Limited	Hong Kong January 16, 2006	100	%	Trading of system-on-a-chip products and investment holding
Artek Microelectronics Co., Ltd.  ("Artek Microelectronics Shenzhen")	PRC March 14, 2006	100	%	Design and manu-  facture of system-on-a-chip products
Actions Capital Investment Inc.	British Virgin Islands February 10, 2006	100	%	Investment holding
Actions Capital Investment (Malaysia) Inc. Co., Ltd. ("Actions Malaysia ")	Republic of Malaysia January 13, 2009	100	%	Inactive
Mavrix Technology, Inc. (“Mavrix”)	Cayman Islands June 20, 2006	93.4	%	Investment holding
Mavrix Technology (H.K.) Co., Limited  (“Mavrix HK”)	Hong Kong August 17, 2007	93.4	%	Manufacturing and trading of system-on-a-chip products
Shanghai Mavrix Electronics, Ltd. (“Mavrix Shanghai”)	PRC October 23, 2006	93.4	%	Design and manufacture of system-on-a-chip products