Exhibit 8.1

List of Subsidiaries



|                                                                |  |                              |  |                                                                              
|--------------------------------------------------------------- |  | ---------------------------- |  | -----------------------------------------------------------------------------
|Subsidiaries:                                                   |  | Jurisdiction ofIncorporation |  | Direct Parent Company of the Subsidiary and its Jurisdiction of Incorporation
|                                                                |  |                             
|Beijing Decision Education & Consulting Co., Ltd.               |  | PRC                          |  | Elite Concept Holdings Limited (Hong Kong)                                   
|                                                                |  |                             
|Beijing Judgment Education & Consulting Co., Ltd.               |  | PRC                          |  | Winner Park Limited (Hong Kong)                                              
|                                                                |  |                             
|Beijing Hewstone Technology Co., Ltd.                           |  | PRC                          |  | Elite Concept Holdings Limited (Hong Kong)                                   
|                                                                |  |                             
|Beijing Pioneer Technology Co., Ltd.                            |  | PRC                          |  | Smart Shine International Limited (Hong Kong)                                
|                                                                |  |                             
|Beijing Boost Caring Education & Consulting Co., Ltd.           |  | PRC                          |  | Beijing Judgment Education & Consulting Co., Ltd. (PRC)                      
|                                                                |  |                             
|Beijing New Oriental Stars Education & Consulting Co., Ltd.     |  | PRC                          |  | Beijing Judgment Education & Consulting Co., Ltd. (PRC)                      
|                                                                |  |                             
|Shanghai Smart Words Software Technology Co., Ltd.              |  | PRC                          |  | Smart Shine International Limited (Hong Kong)                                
|                                                                |  |                             
|Beijing Smart Wood Software Technology Co., Ltd.                |  | PRC                          |  | Smart Shine International Limited (Hong Kong)                                
|                                                                |  |                             
|Beijing Chao Yang District Kindergarten of Stars                |  | PRC                          |  | Beijing New Oriental Stars Education & Consulting Co., Ltd. (PRC)            
|                                                                |  |                             
|Nanjing Yuhuatai District Kindergarten of Stars                 |  | PRC                          |  | Beijing New Oriental Stars Education & Consulting Co., Ltd. (PRC)            
|                                                                |  |                             
|Elite Concept Holdings Limited                                  |  | Hong Kong                    |  | New Oriental Education & Technology Group Inc. (Cayman Islands)              
|                                                                |  |                             
|Winner Park Limited                                             |  | Hong Kong                    |  | New Oriental Education & Technology Group Inc. (Cayman Islands)              
|                                                                |  |                             
|Smart Shine International Limited                               |  | Hong Kong                    |  | New Oriental Education & Technology Group Inc. (Cayman Islands)              
|                                                                |  |                             
|Variable Interest Entities:                                     |  |                              |  |                                                                              
|                                                                |  |                             
|Beijing New Oriental Education & Technology (Group) Co., Ltd. * |  | PRC                          |  |                                                                              



|* | New Oriental China has the following subsidiaries, all of which are formed in the PRC:
|- | --------------------------------------------------------------------------------------



| |  |  | 53 schools; and
| | - |  | ---------------



| |  |  | 38 wholly owned subsidiaries that operate New Orientals educational content and other technology development and distributions business, online
education business and overseas studies consulting business in China.
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