**Exhibit 8.1**
The particulars of the Company’s subsidiaries are set out below, as at December 31, 2004 (each ofwhich is incorporated in the People’s Republic of China).                 **Registered**      **capital** **Attributable equity**    **Rmb** **interests**  **Name of company** **(’000)** **Direct** **Indirect** **Principal activities**Guangxi Yuchai Machinery Company Limited  472,989   —   76.41% Manufacturing, assembling and selling diesel engines in the PRC               Guangxi Yulin Yuchai Machinery Spare PartsManufacturing Company Limited  90,170   —   74.22% Manufacturing and selling spare parts of diesel engines in the PRC               Yuchai Express Guarantee Co. Ltd  130,000   —   38.99% Provision of guarantee, appraisal, consulting services and investment               Yuchai Machinery Monopoly Company Limited  30,000   —   54.89% Trading of spare parts of diesel engines in the PRC               Hangzhou Yuchai Machinery Monopoly Company Limited  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Nanchang Yuchai Marketing Company Limited(formerly known as Nanchang Yuchai MachineryMonopoly Company Limited)  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Xiamen Yuchai Machinery Monopoly CompanyLimited  520   —   54.89% Trading of spare parts of diesel engines in the PRC               Wulumuqi Yuchai Machinery Monopoly Company Limited  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Guiyang Yuchai Machinery Monopoly Company Limited  2,000   —   **  Trading of machinery, electrical products, automobile (excluding car), diesel engines and related products, and provision of technology consultancy services in the PRC               Guangzhou Yuchai MachineryMonopoly Company Limited  550   —   27.99% * Trading of spare parts of diesel engines in the PRC               Chengdu Yuchai Marketing Company Limited(formerly known as Chengdu Yuchai MachineryMonopoly Company Limited)  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Nanjing Yuchai Marketing Company Limited(formerly known as Nanjing Yuchai MachineryMonopoly Company Limited)  500   —   54.89% Trading of spare parts of dieselengines in the PRC
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                 **Registered**      **capital** **Attributable equity**    **Rmb** **interests**  **Name of company** **(’000)** **Direct** **Indirect** **Principal activities**Xian Yuchai Machinery Monopoly Company Limited  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Hefei Yuchai Machinery Monopoly Company Limited  500   —   54.89% Trading of spare parts of diesel engines in the PRC               Shijiazhuang Yuchai MachineryMonopoly Company Limited  500   —   54.89% Trading of spare parts of dieselengines in the PRC               Changsha Yuchai Marketing Company Limited(formerly known as Changsha Yuchai MachineryMonopoly Company Limited)  550   —   54.89% Trading of spareparts of dieselengines in the PRC               Jinan Yuchai Machinery MonopolyCompany Limited  500   —   54.89% Trading of spare parts of dieselengines in the PRC               Chongqing Yuchai MachineryMonopoly Company Limited  550   —   43.91% * Trading of spare parts of dieselengines in the PRC               Wuhan Yuchai Marketing Company Limited(formerly known as Wuhan Yuchai MachineryMonopoly Company Limited)  500   —   54.89% Trading of spareparts of dieselengines in the PRC               Kunming Yuchai Marketing Company Limited(formerly known as Kunming Yuchai MachineryMonopoly Company Limited)  500   —   54.89% Trading of spareparts of dieselengines in the PRC               Shenyang Yuchai Marketing Company Limited(formerly known as Shenyang Yuchai MachineryMonopoly Company Limited)  530   —   54.89% Trading of spareparts of dieselengines in the PRC               Lanzhou Yuchai Marketing Company Limited(formerly known as Lanzhou Yuchai MachineryMonopoly Company Limited)  530   —   54.89% Trading of spareparts of dieselengines in the PRC               Zhengzhou Yuchai Marketing Company Limited(formerly known as Zhengzhou Yuchai MachineryMonopoly Company Limited)  520   —   **  Trading of spareparts of dieselengines in the PRC               Beijing Jingduo YuchaiTrade Company Limited  1,000   —   54.89% Trading of spareparts of dieselengines in the PRC
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                 **Registered**      **capital** **Attributable equity**    **Rmb** **interests**  **Name of company** **(’000)** **Direct** **Indirect** **Principal activities**Baotou Yuchai Machinery