EXHIBIT 8.1

SUBSIDIARIES OF LIQUID MEDIA GROUP LTD.

The Company had one subsidiary⁽¹⁾ as at November 30, 2020, which are as follows:

ØLiquid Media Group (Canada) Ltd. 

-Incorporated in British Columbia, Canada;  

-100% owned by the Company; and 

-Principal operating subsidiary of the Company. 

⁽¹⁾ as defined in rule 1-02(w) of Regulation S-X