EXHIBIT 8.1

The particulars of the Companys subsidiaries as at December 31, 2006 are set forth below:



|                                                                                                               |  |                                  |  |                              |  |      |   
|-------------------------------------------------------------------------------------------------------------- |  | -------------------------------- |  | ---------------------------- |  | ---- | --
|Name of company                                                                                                |  | Jurisdiction                     |  | Attributableequity interests | 
|                                                                                                               |  | Direct                           |  | Indirect                     | 
|Guangxi Yuchai MachineryCompany Limited                                                                        |  | Peoples Republic of China (PRC) |  |                             |  | 76.4 | % 
|                                                                                                               |  |                                  | 
|Guangxi Yulin Yuchai Machinery Spare PartsManufacturing Company Limited                                        |  | PRC                              |  |                             |  | 74.2 | % 
|                                                                                                               |  |                                  | 
|Yuchai Express Guarantee Co. Ltd                                                                               |  | PRC                              |  |                             |  | 58.8 | % 
|                                                                                                               |  |                                  | 
|Yuchai Machinery Monopoly CompanyLimited                                                                       |  | PRC                              |  |                             |  | 54.9 | % 
|                                                                                                               |  |                                  | 
|Hangzhou Yuchai Machinery MonopolyCompany Limited                                                              |  | PRC                              |  |                             |  | 54.9 | % 
|                                                                                                               |  |                                  | 
|Nanchang Yuchai Marketing CompanyLimited (formerly known as Nanchang Yuchai MachineryMonopoly Company
Limited) |  | PRC                              |  |                             |  | 54.9 | % 
|                                                                                                               |  |                                  | 
|Xiamen Yuchai Machinery MonopolyCompany Limited                                                                |  | PRC                              |  |                             |  | 54.9 | % 
|                                                                                                               |  |                                  | 
|Xiamen Yuchai Diesel EnginesCo., Limited                                                                       |  | PRC                              |  |                             |  | 76.4 | % 
|                                                                                                               |  |                                  | 
|Wulumuqi Yuchai Machinery MonopolyCompany Limited                                                              |  | PRC                              |  |                             |  | 54.9 | % 
|                                                                                                               |  |                                  | 
|Guangzhou Yuchai Machinery MonopolyCompany Limited                                                             |  | PRC                              |  |                             |  | 28.0 | %*
|                                                                                                               |  |                                  | 
|Chengdu Yuchai Marketing CompanyLimited(formerly known as Chengdu Yuchai Machinery MonopolyCompany
Limited)    |  | PRC                              |  |                             |  | 54.9 | % 



1



---

|                                                                                                                |  |              |  |                              |  |      |   
|--------------------------------------------------------------------------------------------------------------- |  | ------------ |  | ---------------------------- |  | ---- | --
|Name of company                                                                                                 |  | Jurisdiction |  | Attributableequity interests | 
|                                                                                                                |  | Direct       |  | Indirect                     | 
|Nanjing Yuchai Marketing CompanyLimited(formerly known as Nanjing Yuchai Machinery Monopoly Company
Limited)    |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Xian Yuchai Machinery MonopolyCompany Limited                                                                   |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Hefei Yuchai Machinery MonopolyCompany Limited                                                                  |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Shijiazhuang Yuchai Machinery MonopolyCompany Limited                                                           |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Changsha Yuchai Marketing Company Limited(formerly known as Changsha Yuchai Machinery Monopoly Company
Limited) |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Jinan Yuchai Machinery MonopolyCompany Limited                                                                  |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Chongqing Yuchai Machinery MonopolyCompany Limited                                                              |  | PRC          |  |                             |  | 43.9 | %*
|                                                                                                                |  |              | 
|Wuhan Yuchai Marketing Company Limited(formerly known as Wuhan Yuchai Machinery Monopoly Company Limited)       |  | PRC          |  |                             |  | 54.9 | % 
|                                                                                                                |  |              | 
|Kunming Yuchai Marketing Company Limited(formerly known as Kunming Yuchai Machinery Monopoly Company
Limited)   |  | PRC          |  |                             |  | 54.9 | % 



2



---

|                                                                                                               |  |                            |  |                              |          |  |       |  
|-------------------------------------------------------------------------------------------------------------- |  | -------------------------- |  | ---------------------------- | -------- |  | ----- | -
|Name of company                                                                                                |  | Jurisdiction               |  | Attributableequity interests |         
|                                                                                                               |  | Direct                     |  |                              | Indirect | 
|Shenyang Yuchai Marketing Company Limited(formerly known asShenyang Yuchai Machinery Monopoly Company
Limited) |  | PRC                        |  |                             |          |  | 54.9  | %
|                                                                                                               |  |                            | 
|Lanzhou Yuchai Marketing Company Limited(formerly known as Lanzhou Yuchai Machinery Monopoly Company
Limited)  |  | PRC                        |  |                             |          |  | 54.9  | %
|                                                                                                               |  |                            | 
|Beijing Jingduo Yuchai Trade Company Limited                                                                   |  | PRC                        |  |                             |          |  | 54.9  | %
|                                                                                                               |  |                            | 
|Baotou Yuchai Machinery Monopoly Company Limited                                                               |  | PRC                        |  |                             |          |  | 54.9  | %
|                                                                                                               |  |                            | 
|Taiyuan Yuchai Machinery Monopoly Company Limited                                                              |  | PRC                        |  |                             |          |  | 54.9  | %
|                                                                                                               |  |                            | 
|Grace Star Services Ltd.                                                                                       |  | BVI                        |  |                             |          |  | 100.0 | %
|                                                                                                               |  |                            | 
|Venture Delta Limited                                                                                          |  | BVI                        |  |                             |          |  | 100.0 | %
|                                                                                                               |  |                            | 
|Hong Leong Technology Systems (BVI) Ltd.                                                                       |  | British Virgin Island(BVI) |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Cathay Diesel Holdings Ltd.                                                                                    |  | Cayman Islands             |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Goldman Sachs Guangxi Holdings (BVI) Ltd.                                                                      |  | BVI                        |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Tsang & Ong Nominees (BVI) Ltd.                                                                                |  | BVI                        |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Youngstar Holdings Limited                                                                                     |  | BVI                        |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Earnest Assets Limited                                                                                         |  | BVI                        |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Spearhead Limited                                                                                              |  | Bermuda                    |  | 100.0                        | %        |  |      |  
|                                                                                                               |  |                            | 
|Constellation Star Holdings Limited(formerly known as Rich Pioneer Investments Limited)                        |  | BVI                        |  | 100.0                        | %        |  |      |  



|* | It is a subsidiary that is controlled by the Company. Control exists when the Company has the power, directly or indirectly, to govern the financial and
operating policies of an enterprise so as to obtain benefits from its activities.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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