EXHIBIT 8.1

List of Subsidiaries

1.	Sinovac Biotech (Hong Kong) Ltd., a Hong Kong company
2.	Tangshan Yian Biological Engineering Co., Ltd., a PRC company
3.	Sinovac Biotech Co., Ltd., a PRC company
4.	Beijing Sinovac Biological Technology Co., Ltd., a PRC company
5.	Sinovac (Dalian) Vaccine Technology Co., Ltd., a PRC company

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