Exhibit 8.1

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



|                                                                                           |  |  |  |                        |  |                                    |  
|------------------------------------------------------------------------------------------ |  |  |  | ---------------------- |  | ---------------------------------- | -
|Name                                                                                       |  |  |  | Place of incorporation |  | Percentage of equity interest held |  
|SUBSIDIARIES:                                                                              |  |  |  |                        |  |                                    |  
|                                                                                           |  |  | 
|Global Appliances Holdings Limited                                                         |  |  |  | British Virgin Islands |  | 100.0                              | %
|                                                                                           |  |  | 
|Global Display Holdings Limited                                                            |  |  |  | British Virgin Islands |  | 100.0                              |  
|                                                                                           |  |  | 
|Lite Array Holdings Limited                                                                |  |  |  | British Virgin Islands |  | 100.0                              |  
|                                                                                           |  |  | 
|Dongguan Wing Shing Electrical Products Factory Company Limited                            |  |  |  | China                  |  | 100.0                              |  
|                                                                                           |  |  | 
|Dongguan Lite Array Company Limited                                                        |  |  |  | China                  |  | 100.0                              |  
|                                                                                           |  |  | 
|Dongguan Litewell (OLED) Technology Co., Ltd.                                              |  |  |  | China                  |  | 100.0                              |  
|                                                                                           |  |  | 
|Global Digital Imaging Limited (Formerly known as Global
Display 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 (Formerly known as Lite Array (OLED)
H.K. Limited)                     |  |  |  | Hong Kong              |  | 100.0                              |  
|                                                                                           |  |  | 
|Global Optics Limited                                                                      |  |  |  | Hong Kong              |  | 100.0                              |  
|                                                                                           |  |  | 
|Winway Technology Development Limited                                                      |  |  |  | Hong Kong              |  | 83.33                              |  
|                                                                                           |  |  | 
|Consotium 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 (Formerly Known as
Lite Array (BVI) Company Limited) |  |  |  | British Virgin Islands |  | 76.75                              |