Exhibit 8.1



List of Subsidiaries of the Registrant



|1.  | China Eastern Airlines Jiangsu Co., Ltd., a company incorporated under the laws of People’s Republic of China, 62.56% equity of which is owned by China Eastern Airlines Corporation Limited.                   
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|2.  | Shanghai Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.                                                   
|3.  | Shanghai Eastern Flight Training Co., Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.                   
|4.  | Shanghai Airlines Tours International Group Co., Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.        
|5.  | China Cargo Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, 83% equity of which is indirectly owned by China Eastern Airlines Corporation Limited.                     
|6.  | China Eastern Airlines Wuhan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 60% equity of which is owned by China Eastern Airlines Corporation Limited.                        
|7.  | Shanghai Eastern Airlines Logistics Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.                                 
|8.  | Eastern Airlines Hotel Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.                                              
|9.  | China United Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, wholly owned by China Eastern Airlines Corporation Limited.                                               
|10. | China Eastern Airlines Yunnan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 90.36% equity of which is owned by China Eastern Airlines Corporation Limited.                    
|11. | Eastern Air Overseas (Hong Kong) Co., Ltd., a company incorporated under the laws of Hong Kong, 100% equity of which is owned by China Eastern Airlines Corporation Limited.                                    
|12. | China Eastern Airlines Technology Co. Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.                   
|13. | Eastern Business Airlines Service Co., Ltd., a company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.                  
|14. | China Eastern Airlines Application Development Center Co., Ltd., company incorporated under the laws of People’s Republic of China, 100% equity of which is owned by China Eastern Airlines Corporation Limited.