##### 



Exhibit 8.1

The particulars of the Companys subsidiaries are set out below, as at December 31, 2002 (each of which 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 Parts Manufacturing Company
Limited |  |            | 90,170  |                     |  |          | -     |                      |  | 74.22% |  | Manufacturing and selling spare
parts of diesel engines in the PRC
|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 Machinery
Monopoly Company Limited                       |  |            | 500     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare
parts of diesel
engines in the PRC               
|Xiamen Yuchai Machinery Monopoly
Company Limited                         |  |            | 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                        |  |            | 500     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC               
|Guangzhou Yuchai Machinery
Monopoly Company Limited                      |  |            | 550     |                     |  |          | -     |                      |  | 27.99% |  | Trading of spare parts of diesel
engines in the PRC               
|Chengdu Yuchai Machinery Monopoly
Company Limited                        |  |            | 500     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC               
|Nanjing Yuchai Machinery Monopoly
Company Limited                        |  |            | 500     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC               
|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 Machinery
Monopoly Company Limited                   |  |            | 500     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC               
|Changsha Yuchai Machinery
Monopoly Company Limited                       |  |            | 550     |                     |  |          | -     |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC               



---



##### 



|                                                    |  |            |     |                     |  |          |   |                      |  |        |  |                                                    
|--------------------------------------------------- |  | ---------- | --- | ------------------- |  | -------- | - | -------------------- |  | ------ |  | ---------------------------------------------------
|                                                    |  | Registered |     |                     |  |         
|                                                    |  | capital    |     | Attributable equity |  |         
|                                                    |  | Rmb        |     | interests           |  |         
|Name of company                                     |  | (000)     |     | Direct              |  | Indirect |   | Principal activities
|                                                    |  |            |     |                     |  |          |   |                     
|Jinan Yuchai Machinery Monopoly
Company Limited     |  |            | 500 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC
|Chongqing Yuchai Machinery
Monopoly Company Limited |  |            | 550 |                     |  |          | - |                      |  | 43.91% |  | Trading of spare parts of diesel
engines in the PRC
|Wuhan Yuchai Machinery Monopoly
Company Limited     |  |            | 500 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC
|Kunming Yuchai Machinery Monopoly
Company Limited   |  |            | 500 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC
|Shenyang Yuchai Machinery
Monopoly Company Limited  |  |            | 530 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC
|Lanzhou Yuchai Machinery Monopoly
Company Limited   |  |            | 530 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC
|Zhengzhou Yuchai Machinery
Monopoly Company Limited |  |            | 520 |                     |  |          | - |                      |  | 54.89% |  | Trading of spare parts of diesel
engines in the PRC