**Exhibit        8.1**

**LIST        OF SUBSIDIARIES**

|                                                                 |   |                                        |   | Percentage                  ofequity                  interest |   |                                  |
|----------------------------------------------------------------------|--------|---------------------------------------------|--------|----------------------------------------------------------------|--------|---------------------------------------|
| Name                  of company                                     |   | Place                  of incorporation     |   | Held                  by the Company                           |   | Held                  by subsidiaries |   | Principal                  activities |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Dongguan                  Xinda Giftware Company Limited             |   | Mainland                  China             |   | 100%                                                           |   | -                                     |   | Manufacturing                  of die-cast and injection-molded plastic products |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Luen                  Tat Mould Manufacturing Limited                |   | The                  British Virgin Islands |   | 100%                                                           |   | -                                     |   | Provision                  of technical support service on mold production |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Luen                  Tat Model Design Company Limited               |   | The                  British Virgin Islands |   | -                                                              |   | 100%                                  |   | Design                  and production of molds and tooling models |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Onchart                  Industrial Limited                          |   | The                  British Virgin Islands |   | 100%                                                           |   | -                                     |   | Provision                  of technical support service on mold production |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Wealthy                  Holdings Limited                            |   | The                  British Virgin Islands |   | 100%                                                           |   | -                                     |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Zindart                  Manufacturing Limited                       |   | The                  British Virgin Islands |   | 100%                                                           |   | -                                     |   | Manufacturing                  of die-cast and injection-molded plastic products |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Dongguan                  Ging Da Household Giftware Company Limited |   | Mainland                  China             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  Classics Holdings Limited                     |   | United                  Kingdom             |   | 100%                                                           |   | -                                     |   | Investment                  holding |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  Classics Limited                              |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Design,                  marketing and distribution of die-cast collectibles |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  USA, Inc.                                     |   | United                  States of America   |   | -                                                              |   | 100%                                  |   | Design,                  marketing and distribution of die-cast collectibles |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Icon                  Collectibles Limited                           |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Lledo                  Collectibles Limited                          |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Bassett                  Lowke Limited                               |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  Sales Limited                                 |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  Toys Limited                                  |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Blow-ko                  Limited                                     |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Bassett                  Lowke (Railways) Limited                    |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |
|                                                                 |   |                                        |   |                                                           |   |                                  |   |   |
| Corgi                  Collectors Limited                            |   | United                  Kingdom             |   | -                                                              |   | 100%                                  |   | Inactive |

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