EXHIBIT 8.1  

LIST OF EDAP TMS S.A. SUBSIDIARIES

(as of April 30, 2018)

Name of Subsidiary	Jurisdiction of Incorporation
EDAP TMS France  S.A.S.		France
EDAP Technomed S.r.l.		Italy
EDAP Technomed, Inc.		United States
EDAP Technomed Co. Ltd.		Japan
EDAP Technomed Sdn Bhd		Malaysia
EDAP TMS GmbH		Germany