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.	Sinovac Research and Development Co., Ltd. (formerly known as Beijing Sinovac Biological Technology Co., Ltd.), a PRC company
5.	Sinovac (Dalian) Vaccine Technology Co., Ltd., a PRC company