##### 



EXHIBIT 8

|                                                  |  |                                                                                                                                                                       |                     |  |           |    
|------------------------------------------------- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------- |  | --------- | ---
|                                                 
|Subsidiary                                        |  | Interest Held                                                                                                                                                         | Percentage Interest
|                                                 
|Sky Television Limited                            |  | BSkyB holds 13,376,982 ordinary
shares of £1 each                                                                                                                     |                     |  | 100       | %  
|                                                 
|British Sky Broadcasting Limited
(BSkyB Limited)  |  | BSkyB holds 10,000,002 ordinary
shares of £1 each                                                                                                                     |                     |  | 100       | %  
|                                                 
|Sports Internet Group
Limited                     |  | BSkyB holds 38,247,184 ordinary
shares of 5p each                                                                                                                     |                     |  | 100       | %  
|                                                 
|Sky In-Home Service
Limited                       |  | BSkyB Installations Limited, a wholly owned
subsidiary of Sky Television Limited
holds
1,176,000 ordinary shares of £1 each (plus 400,000
deferred shares of £1 each) |                     |  | 100       | %  
|                                                 
|Sky Subscribers Services Limited                  |  | BSkyB Limited holds 2 ordinary
shares of £1 each                                                                                                                      |                     |  | 100       | %  
|                                                 
|Sky Ventures Limited                              |  | BSkyB Limited holds 912 ordinary
shares of £1 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 | %
%
|                                                 
|British Sky Broadcasting SA                       |  | BSkyB Limited holds 12,500 ordinary
shares of £12 each                                                                                                                |                     |  | 100       | %  
|                                                 
|Sky New Media Ventures plc                        |  | BSkyB Limited holds 12,500 ordinary
shares of £1 each                                                                                                                 |                     |  | 100       | %  
|