##### 



Exhibit 8.1 The particulars of the Companys subsidiaries are set out below, as at December
31, 2003 (each of which is incorporated in the Peoples Republic of China). Attributable equityRegisteredcapital
    
    interestsRmbName of company
    
    (000)
    
    Direct
    
    
    
    
    
    Indirect
    
    Principal activitiesGuangxi Yuchai Machinery
Company Limited Limited
    
    
    472,989
    
    
    
    76.41
    %
    
    
    
    
    
    
    
    
    
    Manufacturing,
assembling and
selling diesel
engines in the PRCGuangxi Yulin Yuchai Machinery
Spare Parts Manufacturing
Company Limited
    
    
    90,170
    
    
    
    
    
    
    
    
    
    
    
    74.22
    %
    
    Manufacturing and
selling spare parts
of diesel engines
in the PRCYuchai Machinery Monopoly
Company Limited
    
    
    30,000
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCHangzhou Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCNanchang Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCXiamen Yuchai Machinery
Monopoly Company Limited
    
    
    520
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCWulumuqi Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCGuiyang Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCGuangzhou Yuchai Machinery
Monopoly Company Limited
    
    
    550
    
    
    
    
    
    
    
    
    
    
    
    27.99
    %*
    
    Trading of spare
parts of diesel
engines in the PRCChengdu Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCNanjing Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCXian Yuchai Machinery Monopoly
Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCHefei Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCShijiazhuang Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRC




---



##### 



Attributable equityRegisteredcapital
    
    interestsRmbName of company
    
    (000)
    
    Direct
    
    
    
    
    
    Indirect
    
    Principal activitiesChangsha Yuchai Machinery
Monopoly Company Limited
    
    
    550
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCJinan Yuchai Machinery Monopoly
Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCChongqing Yuchai Machinery
Monopoly Company Limited
    
    
    550
    
    
    
    
    
    
    
    
    
    
    
    43.91
    %*
    
    Trading of spare
parts of diesel
engines in the PRCWuhan Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCKunming Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCShenyang Yuchai Machinery
Monopoly Company Limited
    
    
    530
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCLanzhou Yuchai Machinery
Monopoly Company Limited
    
    
    530
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCZhengzhou Yuchai Machinery
Monopoly Company Limited
    
    
    520
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCBeijing Jingduo Yuchai
Trading Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCBaotou Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRCTaiyuan Yuchai Machinery
Monopoly Company Limited
    
    
    500
    
    
    
    
    
    
    
    
    
    
    
    54.89
    %
    
    Trading of spare
parts of diesel
engines in the PRC
   *
    
    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.