Exhibit 8.1

List of Subsidiaries.



|                                                           |  |                                     
|---------------------------------------------------------- |  | ------------------------------------
|Name of Subsidiary                                         |  | Country/Jurisdiction ofIncorporation
|Avago Semiconductor Technology (Shanghai) Limited          |  | China                               
|Avago Technologies Canada Corporation                      |  | Canada                              
|Avago Technologies ECBU IP (Singapore) Pte. Ltd.           |  | Singapore                           
|Avago Technologies Enterprise Holding (Labuan) Corporation |  | Labuan                              
|Avago Technologies Enterprise IP (Singapore) Pte. Ltd.     |  | Singapore                           
|Avago Technologies Fiber GmbH                              |  | Germany                             
|Avago Technologies Fiber Holding (Labuan) Corporation      |  | Labuan                              
|Avago Technologies Fiber IP (Singapore) Pte. Ltd.          |  | Singapore                           
|Avago Technologies Finance S.à.r.l.                        |  | Luxembourg                          
|Avago Technologies Finland Oy                              |  | Finland                             
|Avago Technologies France SAS                              |  | France                              
|Avago Technologies General Hungary Vagyonkezelõ Kft        |  | Hungary                             
|Avago Technologies General IP (Singapore) Pte. Ltd.        |  | Singapore                           
|Avago Technologies GmbH                                    |  | Germany                             
|Avago Technologies Holdings B.V.                           |  | Netherlands                         
|Avago Technologies (Hong Kong) Limited                     |  | Hong Kong                           
|Avago Technologies Imaging Holding (Labuan) Corporation    |  | Labuan                              
|Avago Technologies International Sales Pte. Limited        |  | Singapore                           
|Avago Technologies Italy S.r.l.                            |  | Italy                               
|Avago Technologies Japan, Ltd.                             |  | Japan                               
|Avago Technologies Korea Co. Ltd.                          |  | Korea                               
|Avago Technologies (Malaysia) Sdn. Bhd.                    |  | Malaysia                            
|Avago Technologies Manufacturing (Singapore) Pte. Ltd.     |  | Singapore                           
|Avago Technologies Mexico, S. de R.L. de C.V.              |  | Mexico                              
|Avago Technologies Sensor (U.S.A.) Inc.                    |  | Delaware (U.S.A.)                   
|Avago Technologies Spain SA                                |  | Spain                               
|Avago Technologies Storage Holding (Labuan) Corporation    |  | Labuan                              
|Avago Technologies Sweden AB                               |  | Sweden                              
|Avago Technologies Trading Ltd                             |  | Mauritius                           
|Avago Technologies U.K. Limited                            |  | England                             
|Avago Technologies U.S. Inc.                               |  | Delaware (U.S.A.)                   
|Avago Technologies U.S. R&D Inc.                           |  | Delaware (U.S.A.)                   
|Avago Technologies Wireless (U.S.A.) Inc.                  |  | Delaware (U.S.A.)                   
|Avago Technologies Wireless (U.S.A.) Manufacturing Inc.    |  | Delaware (U.S.A.)                   
|Avago Technologies Wireless Holding (Labuan) Corporation   |  | Labuan                              
|Avago Technologies Wireless Holdings B.V.                  |  | Netherlands                         
|Avago Technologies Wireless Hungary Vagyonkezelõ Kft       |  | Hungary                             
|Avago Technologies Wireless IP (Singapore) Pte. Ltd.       |  | Singapore                           
|Eltra S.p.A.                                               |  | Italy                               
|Eltra Sensing Technology (Shanghai) Co. Ltd.               |  | China                               
|Eltra Slovakia, spol. S.r.o.                               |  | Slovakia                            
|Eltra Automation, LLC                                      |  | North Carolina (U.S.A.)             
|Orisil Technology Inc.                                     |  | Cayman Islands                      
|Orisil Technology (Shanghai) Incorporated                  |  | China