EXHIBIT 8.1



LIST OF SUBSIDIARIES



|                                                                                                                  |  |                                                                                 
|----------------------------------------------------------------------------------------------------------------- |  | --------------------------------------------------------------------------------
|Subsidiary Name(1)                                                                                                |  | Jurisdiction of Incorporation                                                   
|Apex Victory Limited                                                                                              |  | British Virgin Islands                                                          
|                                                                                                                  | 
|The Cable Leasing Partnership                                                                                     |  | Hong Kong                                                                       
|                                                                                                                  | 
|Cable Network Communications Limited                                                                              |  | Hong Kong                                                                       
|                                                                                                                  | 
|Hong Kong Cable Enterprises Limited                                                                               |  | Hong Kong                                                                       
|                                                                                                                  | 
|Hong Kong Cable Television Limited                                                                                |  | Hong Kong                                                                       
|                                                                                                                  | 
|i-CABLE China Limited                                                                                             |  | British Virgin Islands                                                          
|                                                                                                                  | 
|i-CABLE Cineplex Limited (renamed as SundreamMotion Pictures Limited on March 14, 2005)                           |  | Hong Kong                                                                       
|                                                                                                                  | 
|i-CABLE Enterprises Limited                                                                                       |  | British Virgin Islands                                                          
|                                                                                                                  | 
|i-CABLE Network Limited                                                                                           |  | Hong Kong                                                                       
|                                                                                                                  | 
|i-CABLE Satellite Television Limited                                                                              |  | Hong Kong                                                                       
|                                                                                                                  | 
|i-CABLE Ventures Limited                                                                                          |  | British Virgin Islands                                                          
|                                                                                                                  | 
|i-CABLE WebServe Limited                                                                                          |  | Hong Kong                                                                       
|                                                                                                                  | 
|Kreuger Assets Limited                                                                                            |  | British Virgin Islands                                                          
|                                                                                                                  | 
|Maspon Company Limited                                                                                            |  | Hong Kong                                                                       
|                                                                                                                  | 
|Moscan Assets Limited                                                                                             |  | British Virgin Islands                                                          
|                                                                                                                  | 
|The Network Leasing Partnership                                                                                   |  | Hong Kong                                                                       
|                                                                                                                  | 
|New Television and Film International Limited(renamed as Hong Kong Cable News ExpressLimited on February 8, 2005) |  | Hong Kong                                                                       
|                                                                                                                  | 
|Rediffusion Engineering Limited                                                                                   |  | Hong Kong                                                                       
|                                                                                                                  | 
|Rediffusion (Hong Kong) Limited                                                                                   |  | Hong Kong                                                                       
|                                                                                                                  | 
|Rediffusion Satellite Services Limited                                                                            |  | Hong Kong                                                                       
|                                                                                                                  | 
|Riddlewood Company Limited                                                                                        |  | Hong Kong                                                                       
|                                                                                                                  | 
|Guangzhou Kuan Xun Customer Services CompanyLimited                                                               |  | Peoples Republic of China (English translation/transliteration of Chinese name)
|                                                                                                                  | 
|Guangzhou Dong Liang Cai Movie & TelevisionTechnology Consultation Company Limited                                |  | Peoples Republic of China (English translation/transliteration of Chinese name)

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|(1) | All subsidiaries do business under their legal name.
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