Exhibit 8.1

List of Subsidiaries

1.	MCE Finance Limited, incorporated in the Cayman Islands
2.	MPEL International Limited, incorporated in the Cayman Islands
3.	MPEL Nominee One Limited, incorporated in the Cayman Islands
4.	MPEL Nominee Two Limited, incorporated in the Cayman Islands
5.	MPEL Investments Limited, incorporated in the Cayman Islands
6.	Melco Crown Gaming (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
7.	Golden Future (Management Services) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
8.	Melco Crown (Cafe) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
9.	Melco Crown (COD) Hotels Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
10.	Melco Crown (COD) Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
11.	Altira Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
12.	Altira Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
13.	Melco Crown Hospitality and Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
14.	Melco Crown (COD) Retail Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
15.	COD Theatre Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
16.	Melco Crown COD (HR) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
17.	Melco Crown COD (GH) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
18.	MPEL Services Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
19.	Melco Crown Security Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
20.	MPEL Ventures Limited, incorporated in the British Virgin Islands

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21.	MPEL Properties (Macau) Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
22.	MCE Holdings Limited, incorporated in the Cayman Islands
23.	MCE International Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
24.	MCE Cotai Investments Limited, incorporated in the Cayman Islands
25.	Studio City International Holdings Limited, incorporated in the British Virgin Islands
26.	Studio City Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
27.	MCE Holdings Two Limited, incorporated in the British Virgin Islands
28.	MCE Management Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
29.	MPEL Services (US) Ltd., incorporated in the United States
30.	MPEL Projects Limited, incorporated in the British Virgin Islands
31.	MCE Designs and Brands Limited, incorporated in the British Virgin Islands
32.	MPEL Cotai Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
33.	MCE Holdings Three Limited, incorporated in the Cayman Islands
34.	Mocha Slot Group Limited, incorporated in the British Virgin Islands
35.	Mocha Cafe Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
36.	Mocha Slot Management Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
37.	MPEL Nominee Three Limited, incorporated in the Cayman Islands
38.	Melco Crown (Macau Peninsula) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
39.	Melco Crown (Macau Peninsula) Developments Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
40.	MPEL (Delaware) LLC, incorporated in the United States
41.	Melco Crown (COD) Ventures Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
42.	Studio City Holdings Limited, incorporated in the British Virgin Islands
43.	Studio City (HK) Limited, incorporated in the Hong Kong Special Administrative Region of the People’s Republic of China
44.	Studio City Finance Limited, incorporated in the British Virgin Islands
45.	Studio City Investments Limited, incorporated in the British Virgin Islands
46.	Studio City Company Limited, incorporated in the British Virgin Islands

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47.	New Cotai Entertainment LLC, incorporated in the United States
48.	Studio City Holdings Two Limited, incorporated in the British Virgin Islands
49.	Studio City Entertainment Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
50.	Studio City Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
51.	Studio City Hotels Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
52.	SCP Holdings Limited, incorporated in the British Virgin Islands
53.	Studio City Hospitality and Services Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China
54.	SCP One Limited, incorporated in the British Virgin Islands
55.	SCP Two Limited, incorporated in the British Virgin Islands
56.	Melco Crown COD (CT) Hotel Limited, incorporated in the Macau Special Administrative Region of the People’s Republic of China

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