Exhibit 8.1

The following table sets forth the significant subsidiaries owned, directly or indirectly, by us.



|                                                                                     |  |  |  |                        |  |                                  |  
|------------------------------------------------------------------------------------ |  |  |  | ---------------------- |  | -------------------------------- | -
|Name                                                                                 |  |  |  | Place of incorporation |  | Percentageof equityinterest held |  
|SUBSIDIARIES:                                                                        |  |  |  |                        |  |                                  |  
|                                                                                     |  |  | 
|Global Appliances Holdings Limited                                                   |  |  |  | British Virgin Islands |  | 100.0                            | %
|                                                                                     |  |  | 
|Global Display Holdings Limited                                                      |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Lite Aray Holdings Limited *                                                         |  |  |  | British Virgin Islands |  | 30.0                             |  
|                                                                                     |  |  | 
|Dongguan Wing Shing Electrical Products FactoryCompany Limited                       |  |  |  | China                  |  | 100.0                            |  
|                                                                                     |  |  | 
|Dongguan Lite Array Company Limited                                                  |  |  |  | China                  |  | 100.0                            |  
|                                                                                     |  |  | 
|Dongguan Litewell (OLED) Technology Limited *                                        |  |  |  | China                  |  | 30.0                             |  
|                                                                                     |  |  | 
|Global Household Products Limited (Formerly known as Global Digital Imaging Limited) |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Global-Tech USA, Inc.                                                                |  |  |  | United States          |  | 100.0                            |  
|                                                                                     |  |  | 
|MasterWerke Limited                                                                  |  |  |  | United States          |  | 100.0                            |  
|                                                                                     |  |  | 
|GT Investment (BVI) Limited                                                          |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Kwong Lee Shun Trading Company Limited                                               |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Pentalpha Enterprises Limited                                                        |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Pentalpha Hong Kong Limited                                                          |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Pentalpha Macau Commercial Offshore Limited                                          |  |  |  | Macau                  |  | 100.0                            |  
|                                                                                     |  |  | 
|Wing Shing Overseas Limited                                                          |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Wing Shing Products (BVI) Company Limited                                            |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Global Auto Limited                                                                  |  |  |  | Hong Kong              |  | 70.0                             |  
|                                                                                     |  |  | 
|Global Optics Limited                                                                |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Winway Technology Development Limited                                                |  |  |  | Hong Kong              |  | 83.33                            |  
|                                                                                     |  |  | 
|Consortium Investment (BVI) Limited                                                  |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Global Rich Innovation Limited                                                       |  |  |  | Hong Kong              |  | 100.0                            |  
|                                                                                     |  |  | 
|Lite Array, Inc.                                                                     |  |  |  | United States          |  | 76.75                            |  
|                                                                                     |  |  | 
|Global Lite Array (BVI) Limited                                                      |  |  |  | British Virgin Islands |  | 76.75                            |  
|                                                                                     |  |  | 
|Lite Array OLED (BVI) Company Limited                                                |  |  |  | British Virgin Islands |  | 76.75                            |  
|                                                                                     |  |  | 
|Global Digital Imaging Limited                                                       |  |  |  | British Virgin Islands |  | 100.0                            |  
|                                                                                     |  |  | 
|Litewell Technology (HK) Limited *                                                   |  |  |  | Hong Kong              |  | 30.0                             |  



|* | Dongguan Litewell (OLED) Technology Limited and Litewell Technology (HK) Limited are wholly-owned subsidiaries of
|- | -----------------------------------------------------------------------------------------------------------------

Lite Array Holdings Limited. Whereas, Lite Array Holdings Limited is a jointly-controlled entity of the Company.