**Exhibit 8.1**The particulars of the Company’s subsidiaries are set out below, as at December 31, 2005.                                 **Attributable**  **Name of company** **Jurisdiction** **Registered capital** **equity interests** **Principal activities**    **Rmb (‘000)** **US$** **Direct** **Indirect**  Guangxi Yuchai Machinery Company Limited People’s Republicof China(PRC)  472,989   —   —   76.41% Manufacturing,assembling andselling dieselengines in the PRC                     Guangxi Yulin Yuchai Machinery Spare Parts Manufacturing Company Limited PRC  90,170   —   —   74.22% Manufacturing andselling spare partsof diesel enginesin the PRC                     Yuchai Express Guarantee Co. Ltd PRC  130,000   —   —   58.77% Provision of creditguarantees,appraisal,consulting servicesand investment                     Yuchai Machinery Monopoly Company Limited PRC  30,000   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Hangzhou Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Nanchang Yuchai Marketing Company Limited (formerly known as Nanchang Yuchai Machinery Monopoly Company Limited) PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Xiamen Yuchai Machinery Monopoly Company Limited PRC  520   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Wulumuqi Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Guangzhou Yuchai Machinery Monopoly Company Limited PRC  550   —   —   27.99%* Trading of spareparts of dieselengines in the PRC                     Chengdu Yuchai Marketing Company Limited (formerly known as Chengdu Yuchai MachineryMonopoly Company Limited) PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC
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                                 **Attributable**  **Name of company** **Jurisdiction** **Registered capital** **equity interests** **Principal activities**    **Rmb (‘000)** **US$** **Direct** **Indirect**                       Nanjing Yuchai Marketing Company Limited (formerly known as Nanjing Yuchai MachineryMonopoly Company Limited) PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Xian Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Hefei Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Shijiazhuang Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Changsha Yuchai Marketing Company Limited (formerly known as Changsha YuchaiMachinery Monopoly Company Limited) PRC  550   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Jinan Yuchai Machinery Monopoly Company Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Chongqing Yuchai Machinery Monopoly Company Limited PRC  550   —   —   43.91%* Trading of spareparts of dieselengines in the PRC                     Wuhan Yuchai Marketing Company Limited (formerly known as Wuhan Yuchai MachineryMonopoly Company Limited) PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Kunming Yuchai Marketing Company Limited (formerly known as Kunming Yuchai MachineryMonopoly Company Limited) PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC
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                                 **Attributable**  **Name of company** **Jurisdiction** **Registered capital** **equity interests** **Principal activities**    **Rmb (‘000)** **US$** **Direct** **Indirect**                       Shenyang YuchaiMarketing CompanyLimited (formerlyknown as ShenyangYuchai MachineryMonopoly CompanyLimited) PRC  530   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Lanzhou YuchaiMarketing CompanyLimited (formerlyknown as LanzhouYuchai MachineryMonopoly CompanyLimited) PRC  530   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Beijing JingduoYuchai TradeCompany Limited PRC  1,000   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Baotou YuchaiMachinery MonopolyCompany Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Taiyuan YuchaiMachinery MonopolyCompany Limited PRC  500   —   —   54.89% Trading of spareparts of dieselengines in the PRC                     Hong LeongTechnology Systems(BVI) Ltd. British VirginIsland(BVI)  —   1   100.00%  —  Investment holding                     Cathay DieselHoldings Ltd. Cayman Islands  —   1   100.00%  —  Investment holding                     Goldman SachsGuangxi Holdings(BVI) Ltd. BVI  —   10,000   100.00%  —  Investment holding                     Tsang & OngNominees (BVI) Ltd. BVI  —   1   100.00%  —  Investment holding                     Youngstar HoldingsLimited BVI  —   2   100.00%  —  Investment holding                     Earnest AssetsLimited BVI  —   1   100.00%  —  Investment holding                     Spearhead Limited Bermuda  —   12,000   100.00%  —  Investment holding                     Constellation StarHoldings Limited BVI  —   1   100.00%  —  Investment holding                     Venture DeltaLimited BVI  —   1   100.00%  —  Investment holding * It is a subsidiary that is controlled by the Company. Control exists when the Company has thepower, directly or indirectly, to govern the financial and operating policies of an enterpriseso as to obtain benefits from its activities.
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