Exhibit 8.1



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



|                                                                        |  |                                      |  |                                   |  
|----------------------------------------------------------------------- |  | ------------------------------------ |  | --------------------------------- | -
|Name of subsidiary                                                      |  | Place of incorporation/establishment |  | Percentage of equityinterest held |  
|Global Appliances Holdings Limited                                      |  | British Virgin Islands               |  | 100                               | %
|Global Display Holdings Limited                                         |  | British Virgin Islands               |  | 100                               | %
|Lite Array Holdings Limited                                             |  | British Virgin Islands               |  | 100                               | %
|Kwong Lee Shun Trading Company Limited                                  |  | Hong Kong                            |  | 100                               | %
|Pentalpha Enterprises Limited                                           |  | Hong Kong                            |  | 100                               | %
|Pentalpha Hong Kong Limited                                             |  | Hong Kong                            |  | 100                               | %
|Dongguan Wing Shing Electrical Products Factory Company Limited (DWS) |  | China                                |  | 100                               | %
|Wing Shing Products (BVI) Company                                       |  | British Virgin Islands               |  | 100                               | %
|Wing Shing Overseas Limited                                             |  | British Virgin Islands               |  | 100                               | %
|Global-Tech USA, Inc.                                                   |  | United States                        |  | 100                               | %
|MasterWerke Limited                                                     |  | United States                        |  | 100                               | %
|Pentalpha Macau Commercial Offshore Limited (PMA)                     |  | Macau                                |  | 100                               | %
|Global Lite Array (BVI) Limited (GLA)                                 |  | British Virgin Islands               |  | 76.75                             | %
|Lite Array OLED (BVI) Company Limited                                   |  | British Virgin Islands               |  | 76.75                             | %
|Lite Array, Inc (LA)                                                  |  | United States                        |  | 76.75                             | %
|Global Display Limited                                                  |  | Hong Kong                            |  | 100                               | %
|GT Investments (BVI) Limited                                            |  | British Virgin Islands               |  | 100                               | %
|Dongguan Lite Array Company Limited                                     |  | China                                |  | 100                               | %
|Lite Array (OLED) H.K. Limited                                          |  | Hong Kong                            |  | 100                               | %
|Global Optic Limited                                                    |  | Hong Kong                            |  | 100                               | %
|Winway Technology Development                                           |  | Hong Kong                            |  | 83.33                             | %
|Consortium Investment (BVI) Limited                                     |  | British Virgin Islands               |  | 100                               | %
|Global Rich Innovation Limited                                          |  | Hong Kong                            |  | 100                               | %