Exhibit 8.1

Subsidiaries of Hong Kong Television Network Limited



|                                               |  |                              |  |                                    |     |   |          |  |     |  
|---------------------------------------------- |  | ---------------------------- |  | ---------------------------------- | --- | - | -------- |  | --- | -
|Name                                           |  | Jurisdiction ofincorporation |  | Percentage of interestheld by HKTV |    
|                                               |  |                              |  | Direct                             |     |   | Indirect | 
|Attitude Holdings Limited                      |  | British Virgin Islands       |  |                                    |    |   |          |  | 100 | %
|Best Intellect Limited                         |  | British Virgin Islands       |  |                                    | 100 | % |          |  |    |  
|City Telecom (H.K.) Limited                    |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Cosmo True Limited                             |  | British Virgin Islands       |  |                                    | 100 | % |          |  |    |  
|Excel Billion Profits Limited                  |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Golden Trinity Holdings Limited                |  | British Virgin Islands       |  |                                    | 100 | % |          |  |    |  
|HKTV Japan Company Limited                     |  | Japan                        |  |                                    |    |   |          |  | 100 | %
|Hong Kong Broadband Digital TV Limited         |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong Broadband Television Company Limited |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong Media Production Company Limited     |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong Mobile Television Network Limited    |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong Mobile Television (Leasing) Limited  |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong Music Network Limited                |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Hong Kong TV Shopping Network Company Limited  |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Leader Artiste Management Company Limited      |  | Hong Kong                    |  |                                    |    |   |          |  | 100 | %
|Multi Talent Enterprise Limited                |  | British Virgin Islands       |  |                                    | 100 | % |          |  |    |  
|Talent Ascent Limited                          |  | British Virgin Islands       |  |                                    | 100 | % |          |  |    |