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|                  |   | Name of Company                                  |   | Jurisdiction of Incorporation     |   | Percentage ofAttributable EquityInterests |   |
|-----------------------|--------|------------------------------------------------------------|--------|---------------------------------------------|--------|-----------------------------------------------------|--------|
| Subsidiaries          |   |
| 1.                    |   | EFT Investment Co., Ltd                                    |   | a Taiwan company                            |   |                                                | 100    | % |
| 2.                    |   | EFT Biotech,Inc.                                           |   | a Nevada company                            |   |                                                | 100    | % |
| 3.                    |   | EFT Limited                                                |   | a British Virgin Islands  company |   |                                                | 100    | % |
| 4.                    |   | EFT International Limited                                  |   | a British Virgin Islands Company            |   |                                                | 100    | % |
| 5.                    |   | EFT (HK) Limited                                           |   | a HK company                                |   |                                                | 100    | % |
| 6.                    |   | EFT Investment Company Limited                             |   | a HK company                                |   |                                                | 100    | % |
| 7.                    |   | EFT DigiTech Ltd                                           |   | a British Virgin Islands  company |   |                                                | 100    | % |
| 8.                    |   | Top Capital International Limited                          |   | a British Virgin Islands  company |   |                                                | 100    | % |
| 9.                    |   | EFT Inc.                                                   |   | a California company                        |   |                                                | 100    | % |
| 10.                   |   | Goldevent Limited                                          |   | a British Virgin Islands  company |   |                                                | 100    | % |
| 11.                   |   | Aerio Limited                                              |   | a British Virgin Islands company            |   |                                                | 100    | % |
| 12.                   |   | Heilongjiang Tian Quan Manor Soda Water Drinking Co., Ltd. |   | a PRC company                               |   |                                                | 100    | % |
| 13.                   |   | Digital Development Partners Inc.                          |   | a U.S. company                              |   |                                                | 91.74  | % |
| Controlled Subsidiary |   |
| 14.                   |   | Excalibur International Marine Corporation                 |   | a Taiwan company                            |   |                                                |   |   |

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