Table of Contents

Exhibit 8.1

We conduct our cable television and related activities through a group of companies that we have acquired and developed over the past decade. Set forth in the table below is a list of our direct and indirect
subsidiaries, as of December 31, 2007:

|                                                    |                        |           |               
|--------------------------------------------------- | ---------------------- | --------- | --------------
|                                                    | Jurisdiction of        |           |               
|                                                    | Incorporation or       | Direct    |               
|Name of Subsidiary                                  | Organization           | Interest  | Total Interest
|                                                    |                        | (percent) | (percent)     
|Consolidated entities                               |                        |           |               
|Net Belo Horizonte Ltda.                            | Brazil                 | -         | 100.00        
|Jonquil Ventures Ltda.(*)                           | British Virgin Islands | -         | -             
|Net Brasília Ltda.                                  | Brazil                 | -         | 100.00        
|Net Rio Ltda.                                       | Brazil                 | 100.00    | 100.00        
|Net Recife Ltda.                                    | Brazil                 | 100.00    | 100.00        
|Net São Paulo Ltda.                                 | Brazil                 | 97.40     | 100.00        
|Net Campinas Ltda.                                  | Brazil                 | -         | 100.00        
|Net Indaiatuba Ltda.                                | Brazil                 | 100.00    | 100.00        
|Net São Carlos Ltda.                                | Brazil                 | 100.00    | 100.00        
|Net Franca Ltda.                                    | Brazil                 | 100.00    | 100.00        
|Net Sul Comunicações Ltda.                          | Brazil                 | 100.00    | 100.00        
|Reyc Comércio e Participação Ltda.                  | Brazil                 | 26.94     | 100.00        
|Net Anápolis Ltda.                                  | Brazil                 | -         | 100.00        
|Net Bauru Ltda.                                     | Brazil                 | 9.06      | 100.00        
|Net Campo Grande Ltda.                              | Brazil                 | -         | 100.00        
|Net Goiânia Ltda.                                   | Brazil                 | -         | 100.00        
|Net Piracicaba Ltda.(*)                             | Brazil                 | -         | -             
|Net Ribeirão Preto Ltda.                            | Brazil                 | 12.07     | 100.00        
|Net São José do Rio Preto Ltda.                     | Brazil                 | -         | 100.00        
|Net Sorocaba Ltda.                                  | Brazil                 | -         | 100.00        
|Horizonte Sul Comunicações Ltda.                    | Brazil                 | -         | 100.00        
|DR  Empresa de Distribuição e Recepção de TV Ltda. | Brazil                 | -         | 100.00        
|Antenas Comunitárias Brasileiras Ltda.              | Brazil                 | -         | 100.00        
|Net Paraná Comunicações Ltda.                       | Brazil                 | -         | 100.00        
|Net Joinville Ltda.(*)                              | Brazil                 | -         | -             
|Net Florianópolis Ltda.                             | Brazil                 | 78.14     | 100.00        
|Net Maringá Ltda.                                   | Brazil                 | -         | 100.00        
|Net Arapongas Ltda.                                 | Brazil                 | -         | 100.00        
|TV Cabo Criciúma Ltda.                              | Brazil                 | 40.00     | 100.00        
|Net Curitiba Ltda. (*)                              | Brazil                 | -         | -             
|Net Londrina Ltda.                                  | Brazil                 | 86.45     | 100.00        
|Brasil TV Cabo Participações S.A. (*)               | Brazil                 | -         | -             
|Net Jundiaí Ltda. (formerly TV Cabo e Comunicações  | Brazil                 | 100.00    | 100.00        
|de Jundiaí Ltda.)                                   |                        |           |               
|Vivax Ltda. (formerly Vivax S.A.)                   | Brazil                 | 100.00    | 100.00        
|Canbras TVA Cabo Ltda.                              | Brazil                 | -         | 100.00        
|Horizon Line Brasil Ltda.                           | Brazil                 | 8.18      | 100.00        
|TV Eucalípto Ltda.                                  | Brazil                 | -         | 100.00        
|614 TVH Vale S.A.                                   | Brazil                 | -         | 100.00        
|TV Mogno Ltda.                                      | Brazil                 | -         | 100.00        
|Jacareí Cabo S.A.                                   | Brazil                 | -         | 83.00         




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