Exhibit 8.1

List of subsidiarie

Subsidiary Name	% held
CIMC Marketing Pty Ltd	100% Direct
Binario Ltd.	100% Direct
Yamaga Ltd.	100% Direct
Dragon Creative Ltd	100% Direct
Global Vantage Audio Ltd	50% Indirect
Marvel Digital Ltd	100% Indirect
Visumotion International Ltd	100% Indirect
Marvel Digital (Shenzhen) Ltd	100% Indirect
Marvel Software (Shenzhen) Ltd	100% Indirect
Digital Media Technology Ltd	100% Indirect
Yamaga Audio Limited	100% Direct
Zamora Corporation	100% Direct