EXHIBIT 8.1

LIST OF SUBSIDIARIES

Name of Company	Place and date of incorporation/establishment	Attributable equity interest held			Principal activities
Actions Semiconductor Co., Ltd. ("Actions Semiconductor Mauritius")	Republic of Mauritius ("Mauritius") November 16, 2001		100	%	Investment holding
Actions Semiconductor Co., Ltd. ("Actions Semiconductor Zhuhai")	PRC November 17, 2001		100	%	Design and manu- facture of system-on-a-chip products
Shanghai Actions Semiconductor Co., Ltd. ("Actions Semiconductor Shanghai ")	PRC March 27, 2008		100	%	Design and manu- facture of system-on-a-chip products
Actions Enterprise (HK) Co., Ltd.	Hong Kong September 6, 2007		100	%	Investment holding
Actions Technology (HK) Company Limited ("Actions Hong Kong")	Hong Kong January 13, 1999		100	%	Trading of system-on-a-chip products
Actions Technology (Shanghai) Co., Ltd. ("Actions Technology Shanghai")	PRC August 20, 2009		100	%	Inactive
Actions Microelectronics Co., Ltd.	Hong Kong August 17, 2007		100	%	Trading of system-on-a-chip products and investment holding
Artek Microelectronics (HK) Co., Limited	Hong Kong January 16, 2006		100	%	Trading of system-on-a-chip products and investment holding
Artek Microelectronics Co., Ltd. ("Artek Microelectronics Shenzhen")	PRC March 14, 2006		100	%	Design and manu- facture of system-on-a-chip products
Actions Capital Investment Inc.	The BVI February 10, 2006		100	%	Investment holding
Actions Capital Investment (Malaysia) Inc. Co., Ltd. ("Actions Malaysia ")	Republic of Malaysia January 13, 2009		100	%	Inactive

(1) All subsidiaries do business under their legal name.