Exhibit 8.1

Subsidiaries.

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

• Bravado Investments Limited, a British Virgin Islands company

• Shanghai Xinwang Computer Technology Co., Ltd., a PRC company.

Variable Interest 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 Xici Interactive Information Technology Co. Ltd., Ltd., a PRC company.

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