Exhibit
8.1




Significant
Subsidiaries




A summary
of our subsidiaries and Chinese affiliated entity or variable interest entity
and its subsidiaries as of December 31, 2009 is as follows:





Name
                                            
                                            Date of
                                              incorporation or
                                              acquisition
                                            
                                            Percentage of
                                              legal
                                              ownership
                                            
                                            Place of
                                              incorporationSubsidiaries
      of the CompanyCMR
      Web-learning Co., Ltd. ("CMR Web")
                                            
                                            July
      29, 1999
                                            
                                            70%
                                            
                                            PRCHongcheng
      Technology Development Co., Ltd. ("Hongcheng Technology")
                                            
                                            July
      31, 2000
                                            
                                            100%
                                            
                                            PRCBeijing
      Xuezhi Times Education Science Co., Ltd. ("Beijing
Xuezhi")
                                            
                                            October
      18, 2001
                                            
                                            100%
                                            
                                            PRCZhong
      Nongda Networks Development Co., Ltd. ("Zhongnongda
    Networks")
                                            
                                            October
      30, 2001
                                            
                                            55%
                                            
                                            PRCBeijing
      Hongcheng Liye Technology Co., Ltd. ("Hongcheng Liye")
                                            
                                            April
      15, 2003
                                            
                                            100%
                                            
                                            PRCDalian
      Dongcai Technology Co., Ltd. ("Dongcai")
                                            
                                            June
      4, 2003
                                            
                                            70%
                                            
                                            PRCBeijing
      WITT Education Consultant Management Co., Ltd. ("WITT
      Education")
                                            
                                            July
      4, 2003
                                            
                                            100%
                                            
                                            PRCBJ-WITT
      EDU MAN. LTD. ("BJ-WITT")
                                            
                                            July
      4, 2003
                                            
                                            100%
                                            
                                            BVIChongqing
      Chongda Yuanxing Co., Ltd. ("Chongda")
                                            
                                            December
      24, 2003
                                            
                                            51%
                                            
                                            PRCBeijing
      BCIT Science and Education Management Consulting Limited ("Beijing
      BCIT")
                                            
                                            January
      13, 2005
                                            
                                            100%
                                            
                                            PRCBeijing
      WITT Science Co., Ltd. ("WITT Science")
                                            
                                            December
      26, 2005
                                            
                                            100%
                                            
                                            PRCBeijing
      Gotop Education Co., Ltd. ("Gotop Hongcheng")
                                            
                                            December
      26, 2005
                                            
                                            100%
                                            
                                            PRCBeijing
      BCIT Science and Education Management Consulting Limited
      ("BJ-BCIT")
                                            
                                            February
      10, 2006
                                            
                                            100%
                                            
                                            BVIBeijing
      Distance Education Technology Co., Ltd. ("Yuancheng
      Education")
                                            
                                            March
      31, 2006
                                            
                                            65%
                                            
                                            PRCTianjin
      Gaotuo Hongcheng Education Technology Co., Ltd. ("Tianjin Gaotuo
      Hongcheng")
                                            
                                            June
      26, 2006
                                            
                                            100%
                                            
                                            PRCBeijing
      Beiyuda Education Technology Co., Ltd. ("Beiyuda")
                                            
                                            September
      26, 2006
                                            
                                            51%
                                            
                                            PRC








Name
                                              
                                              Date of
                                                incorporation or
                                                acquisition
                                              
                                              Percentage of
                                                legal
                                                ownership
                                              
                                              Place of
                                                incorporationBeijing
      Mingdaoyuan Technology Co., Ltd. ("Beijing Mingdao")
                                              
                                              March
      27, 2007
                                              
                                              51%
                                              
                                              PRCShanghai
      Shangcai Education Technology Co., Ltd. ("Shanghai
    Shangcai")
                                              
                                              April
      18, 2008
                                              
                                              51%
                                              
                                              PRCDongcai
      Online Training Center ("Dongcai Online")
                                              
                                              July
      10, 2008
                                              
                                              70%
                                              
                                              PRCBeijing
      Zhonglin Technology Co., Ltd. ("Zhonglin")
                                              
                                              November
      3, 2008
                                              
                                              51%
                                              
                                              PRCGuangxi
      Hongcheng Times Technology Development Co., Ltd. ("Guangxi
      Hongcheng")
                                              
                                              February
      10, 2009
                                              
                                              51%
                                              
                                              PRCFuzhou
      Haojiaoshi Distance Education Service Co., Ltd. ("Fuzhou Good
      Teacher")
                                              
                                              December
      7, 2009
                                              
                                              51%
                                              
                                              PRCVariable
      Interest Entity of the CompanyBeijing
      Hongcheng Education Technology Co., Ltd. ("Hongcheng
      Education")
                                              
                                              March
      7, 2005
                                              
                                              N/A*
                                              
                                              PRCSubsidiaries
      of Variable Interest EntityBeijing
      Gotop Electronic Science Co., Ltd.("Gotop
      Electronic") (1)
                                              
                                              November
      29, 1995
                                              
                                              N/A
                                              
                                              PRCXiandai
      Xingye Network Technology Co., Ltd.  ("Xiandai Technology")
      (1)
                                              
                                              November
      7, 2000
                                              
                                              N/A
                                              
                                              PRCPingdingshan
      Wellent Bilingual School ("Pingdingshan") (1)
                                              
                                              September
      3, 2002
                                              
                                              N/A
                                              
                                              PRCAnqing
      Foreign Language Middle School ("Anqing Foreign Language") (1)
                                              
                                              August
      2, 2004
                                              
                                              N/A
                                              
                                              PRCJingzhou
      Tianchang Investment Co., Ltd. ("Tianchang") (2)
                                              
                                              September
      6, 2005
                                              
                                              N/A
                                              
                                              PRCJingzhou
      Middle School South Campus ("South Campus") (3)
                                              
                                              December
      28, 2005
                                              
                                              N/A
                                              
                                              PRCBeijing
      Hongcheng YoYo Technology Co., Ltd. ("Hongcheng YoYo") (1)
                                              
                                              November
      3, 2009
                                              
                                              N/A
                                              
                                              PRC





* PRC
regulations currently limit foreign ownership of entities that provide Internet
content and engage in primary and junior high school education.  To
comply with PRC laws and regulations, we provide such services in China through
our variable interest entity, Hongcheng Education, and its
subsidiaries.


(1)
Wholly owned subsidiary of Hongcheng Education (variable interest entity of the
Company)


(2) 72.5%
of its equity interest is held by Hongcheng Education (variable interest entity
of the Company)


(3) 54%
of its equity interest is held by Hongcheng Education (variable interest entity
of the Company)