Exhibit 8

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|Subsidiary                                                      | Country of Incorporation |  | Interest Held                                                                                                                                                   |  | Percentage Interest
|--------------------------------------------------------------- | ------------------------ |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | -------------------
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|British Sky Broadcasting Limited                                | England and Wales        |  | British Sky Broadcasting Group
      plc (BSkyB) and BSkyB Investments Limited hold 5,001,002 and
      5,001,000 Ordinary Shares of £1 each, respectively    |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Television Limited                                          | England and Wales        |  | BSkyB holds 13,376,982 Ordinary Shares
      of £1 each                                                                                                         |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|British Interactive Broadcasting Holdings
      Limited (BiB) | England and Wales        |  | BSkyB holds 651,960 Ordinary Shares of
      £1 each                                                                                                            |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|BSkyB Investments Limited                                       | England and Wales        |  | BSkyB holds 100 Ordinary Shares of £1
      each                                                                                                                |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|BSkyB Finance UK plc                                            | England and Wales        |  | BSkyB and Sky Television Limited hold 49,999
      and 1 Ordinary Share of £1 each, respectively                                                                |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Subscribers Services Limited                                | England and Wales        |  | BiB holds 3 Ordinary Shares of £1
      each                                                                                                                    |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Holdings Limited                                            | England and Wales        |  | BSkyB Finance UK plc holds 600 Ordinary
      Shares of £1 each                                                                                                 |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky In-Home Service Limited                                     | England and Wales        |  | Ciel Bleu Limited a wholly owned subsidiary
      of BSkyB Limited and Sky Television Limited holds 1,576,000 Ordinary Shares
      of £1 each                  |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|BSkyB Publications Limited                                      | England and Wales        |  | BSkyB Limited holds 2 Ordinary Shares of
      £1 each                                                                                                          |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|British Sky Broadcasting SA                                     | Luxembourg               |  | BSkyB Limited holds 12,500 Ordinary Shares
      of £12 each                                                                                                    |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Broadband SA                                                | Luxembourg               |  | BSkyB Limited holds 309 Ordinary Shares
      of £100 each, Sky Television Limited a wholly owned subsidiary of
      BSkyB holds 1 Ordinary Share of £100      |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Interactive Limited                                         | England and Wales        |  | BiB and BSkyB Limited hold 2 and 1 Ordinary
      Shares of £1 each, respectively                                                                               |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Easynet Group Limited                                           | England and Wales        |  | Sky Holdings Limited holds 121,308,490
      Ordinary Shares of 4p each                                                                                         |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Sky Ventures Limited                                            | England and Wales        |  | BSkyB Limited holds 912 Ordinary Shares
      of £1 each                                                                                                        |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|365 Media Group plc                                             | England and Wales        |  | Sky Holdings Limited holds 151.970,072
      Ordinary Shares of 1p each                                                                                         |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    
|Amstrad Satellite Products Limited                              | England and Wales        |  | Amstrad plc holds 7 Ordinary Shares of
      £1 each. Amstrad plc is a wholly owned subsidiary of Sky Digital Supplies
      Limited and Sky Television Limited |  | 100%               
|                                                                |                          |  |                                                                                                                                                                 |  |                    

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