Exhibit 8.1

Subsidiaries

• eLongNet Information Technology (Beijing) Co., Ltd., a PRC company.

• eLong Information Technology (Hefei) Co., Ltd., a PRC company.

Consolidated Affiliated Entities

• Beijing eLong Information Technology Co., Ltd., a PRC company.

• Beijing eLong Air Services Co., Ltd., a PRC company.

• Beijing eLong International Travel Co., Ltd., a PRC company.

• Beijing Asia Media Interactive Advertising Co. Ltd., Ltd., a PRC company.

• Beijing Mingchuang Information Technology, Ltd. (formerly Beijing Xici Interactive Information Technology Co., Ltd.), a PRC company.

• Hangzhou eLong Air Service Co., Ltd., a PRC company.

• Shenzhen JL-Tour International Travel Service Co., Ltd., a PRC company.