Exhibit 8.1

Subsidiaries of Hong Kong Television Network Limited

Name	Jurisdiction of incorporation	Percentage of interest held by HKTV
		Direct			Indirect
Attitude Holdings Limited	British Virgin Islands		—			100	%
Best Intellect Limited	British Virgin Islands		100	%		—
City Telecom (H.K.) Limited	Hong Kong		—			100	%
Cosmo True Limited	British Virgin Islands		100	%		—
Excel Billion Profits Limited	Hong Kong		—			100	%
Golden Trinity Holdings Limited	British Virgin Islands		100	%		—
HKTV Japan Company Limited	Japan		—			100	%
Hong Kong Broadband Digital TV Limited	Hong Kong		—			100	%
Hong Kong Broadband Television Company Limited	Hong Kong		—			100	%
Hong Kong Media Production Company Limited	Hong Kong		—			100	%
Hong Kong Mobile Television Network Limited	Hong Kong		—			100	%
Hong Kong Mobile Television (Leasing) Limited	Hong Kong		—			100	%
Hong Kong Music Network Limited	Hong Kong		—			100	%
Hong Kong TV Shopping Network Company Limited	Hong Kong		—			100	%
Leader Artiste Management Company Limited	Hong Kong		—			100	%
Multi Talent Enterprise Limited	British Virgin Islands		100	%		—
Talent Ascent Limited	British Virgin Islands		100	%		—