Table of Contents

EXHIBIT 8.1

List of Subsidiaries of Gol Linhas Aéreas Inteligentes S.A.

	Jurisdiction of
Name	Incorporation
GTI S.A.	Brazil
VRG Linhas Aéreas S.A.	Brazil
Gol Finance Cayman	Cayman Islands
Gol Transportes Aéreos S.A.	Brazil
GAC Inc.	Cayman Islands
Sky Finance	Cayman Islands