##### 



Exhibit 8

|                                                                    |  |                                                                                                                        |                     |  |           |    
|------------------------------------------------------------------- |  | ---------------------------------------------------------------------------------------------------------------------- | ------------------- |  | --------- | ---
|                                                                   
|Subsidiary                                                          |  | Interest Held                                                                                                          | Percentage Interest
|                                                                   
|British Sky Broadcasting Limited
(BSkyB Limited)                    |  | BSkyB holds 10,000,002 Ordinary Shares of £1 each                                                                      |                     |  | 100       | %  
|                                                                   
|Sky Television Limited                                              |  | BSkyB holds 13,376,982 Ordinary
Shares of £1 each                                                                      |                     |  | 100       | %  
|                                                                   
|Sky In-Home Service
Limited                                         |  | BSkyB holds 1,576,000 Ordinary Shares of £1 each                                                                       |                     |  | 100       | %  
|                                                                   
|Sports Internet Group
Limited                                       |  | BSkyB holds 38,247,184 Ordinary Shares of 5p each                                                                      |                     |  | 100       | %  
|                                                                   
|British Interactive Broadcasting
Holdings Limited                   |  | BSkyB Limited holds 129,740
Ordinary Shares of £1 each
BSkyB holds 522,220 Ordinary Shares of £1 each                  |                     |  | 19.9
80.1 | %
%
|                                                                   
|Sky Subscribers Services Limited                                    |  | BSkyB Limited holds 2 Ordinary Shares of £1 each                                                                       |                     |  | 100       | %  
|                                                                   
|Hestview Limited                                                    |  | Surrey Group Limited, a wholly owned subsidiary of Sports Internet
Group Limited, holds 108 Ordinary Shares of £1 each |                     |  | 100       | %  
|                                                                   
|Sky Interactive Limited                                             |  | British Interactive Broadcasting Holdings Limited holds 2 Ordinary
Shares of £1 each                                   |                     |  | 100       | %  
|                                                                   
|Sky Ventures Limited                                                |  | BSkyB Limited holds 912 Ordinary Shares of £1 each                                                                     |                     |  | 100       | %  
|                                                                   
|British Sky Broadcasting SA                                         |  | BSkyB Limited holds 12,500 Ordinary Shares of £12 each                                                                 |                     |  | 100       | %  
|                                                                   
|Sky New Media Ventures
Limited(formerly Sky New Media Ventures plc) |  | BSkyB Limited holds 12,500 Ordinary Shares of £1 each                                                                  |                     |  | 100       | %  
|