Exhibit 8.1

SUBSIDIARIES OF NETEASE.COM, INC.



|                                                                                                                                   |  |                              |  |                        
|---------------------------------------------------------------------------------------------------------------------------------- |  | ---------------------------- |  | -----------------------
|Subsidiary                                                                                                                         |  | Jurisdiction of Organization |  | Effective Interest Held
|NetEase Information Technology (Beijing) Co., Ltd.                                                                                 |  | Peoples Republic of China   |  | 100.0%(2)              
|                                                                                                                                   |  |                             
|NetEase Interactive Entertainment Ltd.                                                                                             |  | British Virgin Islands       |  | 100.0%                 
|                                                                                                                                   |  |                             
|Guangzhou Boguan Telecommunication Technology Limited                                                                              |  | Peoples Republic of China   |  | 100.0%(2)              
|                                                                                                                                   |  |                             
|NetEase Youdao Information Technology (Beijing) Co., Ltd (formerly named NetEase Yodao Information Technology (Beijing) Co.,
Ltd.) |  | Peoples Republic of China   |  | 73.0%(2)               
|                                                                                                                                   |  |                             
|Guangzhou NetEase Interactive Entertainment Ltd.                                                                                   |  | Peoples Republic of China   |  | 100.0%(1)              
|                                                                                                                                   |  |                             
|NetEase (Hangzhou) Network Co., Ltd.                                                                                               |  | Peoples Republic of China   |  | 100.0%(1)              
|                                                                                                                                   |  |                             
|Guangzhou NetEase Information Technology Limited                                                                                   |  | Peoples Republic of China   |  | 100.0%(1)              
|                                                                                                                                   |  |                             
|NetEase (Hong Kong) Limited                                                                                                        |  | Hong Kong                    |  | 100.0%                 
|                                                                                                                                   |  |                             
|Hong Kong NetEase Interactive Entertainment Limited                                                                                |  | Hong Kong                    |  | 100.0%(1)              



|(1) | Indirectly, through our 100.0% ownership of NetEase Interactive Entertainment Ltd.
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|(2) | Indirectly, through our 100.0% ownership of NetEase (Hong Kong) Limited
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