Exhibit 8

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|Subsidiary                                               |  | Country of
incorporation |  | Interest Held                                                                                                                                                |  | Percentage Interest | 
|-------------------------------------------------------- |  | ------------------------ |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------ |  | ------------------- | 
|                                                         |  |                          |  |                                                                                                                                                              |  |                     | 
|BSkyB Finance UK plc                                     |  | England and Wales        |  | British Sky
	      Broadcasting Group plc(BSkyB)
	      and Sky Television Limitedhold
	      49,999 and 1 Ordinary Shares of £1each,
	      respectively. |  | 100%                | 
|British Sky Broadcasting Limited (BSkyB Limited)       |  | England and Wales        |  | BSkyB and BSkyB Investments Limitedhold 5,000,002 and
5,000,000 OrdinaryShares
of £1 each, respectively.                                                     |  | 100%                | 
|British Interactive Broadcasting Holdings Limited(BiB) |  | England and Wales        |  | BSkyB holds 651,960 Ordinary Shares of  £1
each                                                                                                              |  | 100%                | 
|Sky Television Limited                                   |  | England and Wales        |  | BSkyB holds 13,376,982 Ordinary Sharesof £1
each                                                                                                             |  | 100%                | 
|Sky Subscribers Services Limited                         |  | England and Wales        |  | BiB holds 3 Ordinary Shares of £1 each                                                                                                                       |  | 100%                | 
|BSkyB Investments Limited                                |  | England and Wales        |  | BSkyB holds 100 Ordinary Shares of £1 each                                                                                                                   |  | 100%                | 
|Sky Ventures Limited                                     |  | England and Wales        |  | BSkyB Limited holds 912 Ordinary Shares
of £1 each                                                                                                           |  | 100%                | 
|Sky New Media Ventures Limited                           |  | England and Wales        |  | BSkyB Limited holds 12,500 OrdinaryShares
of £1 each                                                                                                         |  | 100%                | 
|Sky Interactive Limited                                  |  | England and Wales        |  | BiB and BSkyB Limited hold 2 and 1 Ordinary Shares of £1 each, respectively                                                                                  |  | 100%                | 
|Sky In-Home Service Limited                              |  | England and Wales        |  | Ciel Bleu Limited, a wholly owned 
subsidiary of BSkyB Limited, holds 1,576,000 Ordinary Shares of £1 each                                                   |  | 100%                | 
|Sky Holdings Limited (Sky Holdings)                    |  | England and Wales        |  | BSkyB holds 100 Ordinary Shares of £1 each                                                                                                                   |  | 100%                | 
|Easynet Group Limited                                    |  | England and Wales        |  | Sky Holdings holds 121,308,490 OrdinaryShares
of 4p each                                                                                                     |  | 100%                | 
|British Sky Broadcasting SA                              |  | Luxembourg               |  | BSkyB Limited holds 12,500 Ordinary Shares
of £12 each                                                                                                       |  | 100%                | 
|Sports Internet Group Limited                            |  | England and Wales        |  | BSkyB holds 38,247,184 Ordinary Shares 
of 5p 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 Broadband SA                                         |  | Luxembourg               |  | BSkyB Limited holds 309 Ordinary Shares
of £100 each, Sky TV Limited awholly
owned subsidary of BSkyB holds 1 Ordinary
Share of £100                         |  | 100%                | 
|BSkyB Publications Limited                               |  | England and Wales        |  | BSkyB Limited holds 2 Ordinary Shares of £1
each                                                                                                             |  | 100%                | 
|365 Media Group Plc                                      |  | England and Wales        |  | Sky Holdings owns 151,970,072 OrdinaryShares
of 1p each                                                                                                      |  | 100%                | 

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