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                            |  
|                                                                            |  |                       
|Dongguan Wing Shing Electrical Products Factory Company Limited             |  | China                  |  | 100.0                            |  
|                                                                            |  |                       
|Dongguan Lite Array Company Limited                                         |  | China                  |  | 100.0                            |  
|                                                                            |  |                       
|Global Household Products 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 Medical Limited (formerly known as 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                            |  



|* | Donggon 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.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|# | Pentalpha Macau Commercial Offshore Limited was liquidated subsequently to the balance sheet date.
|- | --------------------------------------------------------------------------------------------------