Exhibit 8.1

LIST OF SUBSIDIARIES

NAME OF SUBSIDIARIES	PLACE OF INCORPORATION
CARLING TECHNOLOGY LIMITED	BRITISH VIRGIN ISLANDS
BRIGHTEST RESOURCES LIMITED	BRITISH VIRGIN ISLANDS
JOYWIN TECHNOLOGY LIMITED	BRITISH VIRGIN ISLANDS
PROFIT FAITH TECHNOLOGY LIMITED	BRITISH VIRGIN ISLANDS
ENGEN INVESTMENTS LIMITED	BRITISH VIRGIN ISLANDS
GUSHAN HOLDINGS LIMITED	HONG KONG
KIM YAU LIMITED (PREVIOUSLY KNOWN AS GUSHAN BIO-ENERGY LIMITED)	HONG KONG
TRUE EXCEL HOLDINGS LIMITED	HONG KONG
SICHUAN GUSHAN VEGETABLE FAT CHEMISTRY CO., LTD.	CHINA
HANDAN GUSHAN BIO-SOURCES ENERGY CO., LTD.	CHINA
FUJIAN GUSHAN BIODIESEL ENERGY CO., LTD.	CHINA
BEIJING GUSHAN BIO-SOURCES ENERGY CO. LTD.	CHINA
SHANGHAI GUSHAN BIO-ENERGY TECHNOLOGIES CO., LTD.	CHINA
CHONGQING GUSHAN BIO-SOURCES ENERGY CO., LTD.	CHINA
HUNAN GUSHAN BIO-SOURCES ENERGY CO., LTD.	CHINA
GUSHAN (CHINA) BIOMASS ENERGY TECHNOLOGY CO. LTD.	CHINA
MIANYANG JIN XIN COPPER COMPANY LIMITED	CHINA