**Exhibit      8.1**

**SUBSIDIARIES      OF GLOBAL SOURCES LTD.**

| **Name**                                                       | **Jurisdiction                of Organization**  |
|---------------------------------------------------------------------|-------------------------------------------------------|
| ASM                Business Services Limited                   | Cayman                Islands                    |
| A.S.                Mediaconsult Limited                       | Republic                of Cyprus                |
| China                Media Advertising, Inc.                   | Liberia                                          |
| 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 SAR                     |
| Event                Marketing Services Limited                | Hong                Kong SAR                     |
| Export                Media Ltd.                               | British                Virgin Islands            |
| Fertile                Valley Pte Ltd                          | Singapore                                        |
| Floro                Company Limited                           | Hong                Kong SAR                     |
| 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 Auctions Limited                 | Hong                Kong SAR                     |
| Global                Sources Auctions Ltd.                    | Cayman                Islands                    |
| Global                Sources Direct Limited                   | British                Virgin Islands            |
| Global                Sources Direct (HK) Limited              | Hong                Kong                         |
| 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            |

----

| **Name**                                                          | **Jurisdiction              of Organization**    |
|------------------------------------------------------------------------|-------------------------------------------------------|
|                                                                   |                                                  |
| 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                Productions Ltd.                             | Cayman                Islands                    |
| Pine                Grove B.V.                                    | Netherlands                                      |
| Publishers                Representatives Limited                 | Hong                Kong SAR                     |
| 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 SAR                     |
| Trade                Management Software Limited                  | Cayman                Islands                    |
| Trade                Management Software (HK) Limited             | Hong                Kong SAR                     |
| Trade                Media Holdings Limited                       | Cayman                Islands                    |
| Trade                Media Limited                                | Cayman                Islands                    |
| Trade                Point Hong Kong Limited                      | Hong                Kong SAR                     |
| World                Executive’s Digest Limited             | Cayman                Islands                    |