**Exhibit      8.1**

**SUBSIDIARIES      OF GLOBAL SOURCES LTD.**

| **Name**                                                      | **Jurisdiction                of Organization** |
|---------------------------------------------------------------|-------------------------------------------------|
|                                                          |                                            |
| 2B                HK Limited                                  | Hong                Kong                        |
|                                                          |                                            |
| ASM                Business Services Limited                  | Cayman                Islands                   |
|                                                          |                                            |
| A.S.                Mediaconsult Limited                      | Republic                of Cyprus               |
|                                                          |                                            |
| China                Media Advertising, Inc.                  | Liberia                                         |
|                                                          |                                            |
| China                Sourcing Fairs FZ-LLC                    | Dubai,                United Arab Emirates      |
|                                                          |                                            |
| Earldom                Computer Software (Shenzhen) Co., Ltd. | People’s                Republic of China |
|                                                          |                                            |
| Earldom                Limited                                | British                Virgin Islands           |
|                                                          |                                            |
| E-Commerce                International Ltd.                  | Bermuda                                         |
|                                                          |                                            |
| eMedia                Asia Ltd.                               | Barbados                                        |
|                                                          |                                            |
| Equitable                Accounting Services Limited          | Hong                Kong                        |
|                                                          |                                            |
| Event                Marketing Services Limited               | Hong                Kong                        |
|                                                          |                                            |
| Export                Media Ltd.                              | British                Virgin Islands           |
|                                                          |                                            |
| Fertile                Valley Pte Ltd                         | Singapore                                       |
|                                                          |                                            |
| Floro                Company Limited                          | Hong                Kong                        |
|                                                          |                                            |
| Fortune                Valley Ltd                             | Mauritius                                       |
|                                                          |                                            |
| Global                Alliance Investment Holdings Limited    | British                Virgin Islands           |
|                                                          |                                            |
| Global                Alliance Investment Management Limited  | British                Virgin Islands           |
|                                                          |                                            |
| Global                City Properties Limited                 | British                Virgin Islands           |
|                                                          |                                            |
| Global                Silver Ocean (Shanghai) Limited         | British                Virgin Islands           |
|                                                          |                                            |
| Global                Sources Properties Limited              | Hong                Kong                        |
|                                                          |                                            |
| Global                Sources Properties (Shenzhen) Co., Ltd  | People’s                Republic of China |
|                                                          |                                            |
| Global                Sources Auctions Ltd.                   | Cayman                Islands                   |
|                                                          |                                            |
| Global                Sources Direct Limited                  | British                Virgin Islands           |
|                                                          |                                            |
| Global                Sources Direct (HK) Limited             | Hong                Kong                        |

----

| **Name**                                                         | **Jurisdiction              of Organization**   |
|------------------------------------------------------------------|-------------------------------------------------|
|                                                             |                                            |
| Global                Sources Direct (Shenzhen) Limited          | People’s                Republic of China |
|                                                             |                                            |
| Global                Sources Investment Holdings Limited        | British                Virgin Islands           |
|                                                             |                                            |
| Global                Sources Research Foundation Limited        | British                Virgin Islands           |
|                                                             |                                            |
| Global                Sources Technologies Ltd.                  | Bermuda                                         |
|                                                             |                                            |
| Global                Sources USA, Inc.                          | USA                – Delaware             |
|                                                             |                                            |
| Hillcrest                Services Limited                        | British                Virgin Islands           |
|                                                             |                                            |
| Japan                Publishing Limited                          | Japan                                           |
|                                                             |                                            |
| Lazenby                Services Limited                          | British                Virgin Islands           |
|                                                             |                                            |
| Media                Data Systems Pte Ltd                        | Singapore                                       |
|                                                             |                                            |
| Media                Advertising Ltd.                            | Cayman                Islands                   |
|                                                             |                                            |
| Pine                Grove B.V.                                   | Netherlands                                     |
|                                                             |                                            |
| Publishers                Representatives Limited                | Hong                Kong                        |
|                                                             |                                            |
| Steady                Access Resources Limited                   | British                Virgin Islands           |
|                                                             |                                            |
| Steady                Information Consultant (Shenzhen) Co., Ltd | People’s                Republic of China |
|                                                             |                                            |
| Targeted                Marketing Promotions Corp.               | Liberia                                         |
|                                                             |                                            |
| Trade                Magazine Productions Limited                | Hong                Kong                        |
|                                                             |                                            |
| Trade                Management Software Limited                 | Cayman                Islands                   |
|                                                             |                                            |
| Trade                Management Software (HK) Limited            | Hong                Kong                        |
|                                                             |                                            |
| Trade                Media Holdings Limited                      | Cayman                Islands                   |
|                                                             |                                            |
| Trade                Media Limited                               | Cayman                Islands                   |
|                                                             |                                            |
| Trade                Point Hong Kong Limited                     | Hong                Kong                        |
|                                                             |                                            |
| World                Executive’s Digest Limited            | Cayman                Islands                   |