##### 



Exhibit 8

|           |  |               |  |               |  |            |  | 
|---------- |  | ------------- |  | ------------- |  | ---------- |  | 
|          
|           |  | Country of    |  |               |  | Percentage
|Subsidiary |  | incorporation |  | Interest Held |  | Interest  
|          

|                                                   |  |                   |  |                                                                                                                        |  |  |      |  
|-------------------------------------------------- |  | ----------------- |  | ---------------------------------------------------------------------------------------------------------------------- |  |  | ---- | -
|British Sky Broadcasting
Limited (BSkyB Limited) |  | England and
Wales |  | British Sky
Broadcasting Group
plc (BSkyB) holds
10,000,002 Ordinary
Shares of £1 each                               |  |  | 100  | %
|                                                  
|Sky Television Limited                             |  | England and
Wales |  | BSkyB holds
13,376,982 Ordinary
Shares of £1 each                                                                      |  |  | 100  | %
|                                                  
|Sports Internet Group Limited                      |  | England and
Wales |  | BSkyB holds
38,247,184 Ordinary
Shares of 5p each                                                                      |  |  | 100  | %
|                                                  
|BSkyB Finance Limited                              |  | England and
Wales |  | BSkyB holds
556,440,638
Ordinary Shares of
£1 each                                                                     |  |  | 100  | %
|                                                  
|British Interactive
Broadcasting Holdings Limited  |  | England and
Wales |  | BSkyB holds 522,220
Ordinary Shares of
£1 each                                                                         |  |  | 80.1 | %
|                                                  
|                                                   |  |                   |  | BSkyB Limited holds
129,740 Ordinary
Shares of £1 each                                                                 |  |  | 19.9 | %
|                                                  
|Sky Subscribers Services Limited                   |  | England and
Wales |  | BSkyB Limited holds
2 Ordinary Shares
of £1 each                                                                       |  |  | 100  | %
|                                                  
|Sky In-Home Service Limited                        |  | England and
Wales |  | Sky Ventures
Limited holds
1,576,000 Ordinary
Shares of £1 each                                                        |  |  | 100  | %
|                                                  
|BSkyB Home Shopping Limited                        |  | England and
Wales |  | Sky Ventures
Limited holds 2
Ordinary Shares of
£1 each                                                                |  |  | 100  | %
|                                                  
|Hestview Limited                                   |  | England and
Wales |  | Surrey Group
Limited, a wholly
owned subsidiary of
Sports Internet
Group Limited,
holds 108 Ordinary
Shares of £1 each |  |  | 100  | %
|                                                  
|Sky Interactive Limited                            |  | England and
Wales |  | British Interactive
Broadcasting
Holdings Limited
holds 2 Ordinary
Shares of £1 each                                   |  |  | 100  | %
|                                                  
|Sky Ventures Limited                               |  | England and
Wales |  | BSkyB Limited holds
912 Ordinary Shares
of £1 each                                                                     |  |  | 100  | %
|                                                  
|British Sky Broadcasting SA                        |  | Luxembourg        |  | BSkyB Limited holds
12,500 Ordinary
Shares of £12 each                                                                 |  |  | 100  | %
|                                                  
|Sky New Media Ventures Limited                     |  | England and
Wales |  | BSkyB Limited holds
12,500 Ordinary
Shares of £1 each                                                                  |  |  | 100  | %
|