Exhibit 8.1
 List of Principal Subsidiaries and Affiliated Variable Interest Entities
of Linktone Ltd. as of December 31, 2010
 Name of Subsidiary
    
    Note
    
    Jurisdiction of IncorporationBrilliant Concept Investments Ltd.
    
    
    
    
    
    British Virgin IslandsNoveltech Enterprises Limited
    
    
    
    
    
    Hong Kong SARLinktone Media Limited
    
    
    
    
    
    Hong Kong SAROjava Overseas Ltd.
    
    
    
    
    
    British Virgin IslandsLinktone International Limited
    
    
    
    
    
    United Arab EmiratesWang You Digital Technology Co., Ltd.
    
    (1
    )
    
    
    Peoples Republic of ChinaShanghai Linktone Consulting Co., Ltd.
    
    (2
    )
    
    
    Peoples Republic of ChinaShanghai Huitong Information Co., Ltd.
    
    (2
    )
    
    
    Peoples Republic of ChinaShanghai Linktone Internet Technology Co., Ltd.
    
    (2
    )
    
    
    Peoples Republic of ChinaShanghai Xintong Information Technology Co., Ltd.
    
    (2
    )
    
    
    Peoples Republic of ChinaShanghai Linktone Software Co., Ltd.
    
    (3
    )
    
    
    Peoples Republic of ChinaBeijing Ruida Internet Technology Co., Ltd.
    
   (4
    )
    
    
    Peoples Republic of ChinaInnoForm Media Pte Ltd
    
    (5
    )
    
    
    Republic of SingaporeInnoForm Media (HK) Limited
    
    (6
    )
    
    
    Hong Kong SARInnoForm Media (Taiwan) Co. Limited
    
    (6
    )
    
    
    TaiwanInnoForm Media (M) Sdn Bhd
    
    (6
    )
    
    
    MalaysiaInnoForm Entertainmnet Pte Ltd
    
    (6
    )
    
    
    Republic of SingaporeInnoForm Digital Media Pte Ltd
    
    (6
    )
    
    
    Republic of SingaporeAlliance Entertainment Singapore Pte Ltd
    
    (6
    )
    
    
    Republic of SingaporeGLD Investments Pte Ltd
    
    (6
    )
    
    
    Republic of SingaporePT Linktone Indonesia
    
    (5
    )
    
    
    Republic of IndonesiaName of Affiliated Variable Interest Entity
    
    
    
    
    
    Jurisdiction of IncorporationShanghai Weilan Computer Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaShanghai Unilink Computer Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaShenzhen Yuan Hang Technology Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaBeijing Cosmos Digital Technology Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaHainan Zhong Tong Computer Network Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaBeijing Lian Fei Wireless Communications Technology Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaShanghai Qimingxing E-commerce Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaBeijing Ojava Wireless Information Technology Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaShanghai Ling Yu Cultural and Communication Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaZhong Qing Wei Lian Cultural Communication Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaBeijing Lian Yu Interactive Technology Development Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaShanghai Lang Yi Advertising Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaBeijing Xian Feng Li Liang Media Co., Ltd.
    
    (7
    )
    
    
    Peoples Republic of ChinaPT Cakrawala Alam Semesta
    
    (7
    )
    
    
    Republic of IndonesiaLetang Game Limited
    
    (8
    )
    
    
    Peoples Republic of China
  (1)
    
    Indirectly, through our ownership in Brilliant Concept Investments Ltd.(2)
    
    Indirectly, through our ownership in Noveltech Enterprise Limited.(3)
    
    Indirectly through our ownership in Linktone Media Limited(4)
    
    Indirectly, through our ownership in Ojava Overseas Ltd.(5)
    
    Indirectly, through our ownership in Linktone International Limited(6)
    
    Subsidiaries of InnoForm Media Pte Ltd.(7)
    
    Controlled through contractual agreements and is 50% owned by each of two of the Company or MNC Groups
employees/ex-employees/our VIEs(8)
    
    50.01% owned by Shanghai Weilan Computer Co., Ltd.