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.
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| | 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.
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| | 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.
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| | 5. | China Eastern Airlines (Shantou) Economics Development Co., Ltd., a company incorporated under the laws of People’s Republic of China, 55% equity of which is owned by China Eastern Airlines Corporation Limited.
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| | 6. | China Cargo Airlines Co., Ltd., a company incorporated under the laws of People’s Republic of China, 51% equity of which is owned by China Eastern Airlines Corporation Limited.
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| | 7. | 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.
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| | 8. | Shanghai Eastern Aircraft Maintenance 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.
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| | 9. | 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.
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| | 10. | Shanghai Airlines Hotel Investment Management Co., Ltd ., a company incorporated under the laws of People’s Republic of China, 89.8% equity of which is owned by China Eastern Airlines Corporation Limited.
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| | 11. | Shanghai Airlines Industrial Co., Ltd., a company incorporated under the laws of People’s Republic of China, 88.32% equity of which is owned by China Eastern Airlines Corporation Limited.
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| | 12. | 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.
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| | 13. | China Eastern Airlines Executive Air 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.
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| | 14. | 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.
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| | 15. | Eastern Airlines Yunnan Co., Ltd., a company incorporated under the laws of People’s Republic of China, 65% equity of which is owned by China Eastern Airlines Corporation Limited.
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| | 16. | Eastern Air Overseas (Hong Kong) Corporation Limited, a company incorporated under the laws of Hong Kong, 100% equity of which is owned by China Eastern Airlines Corporation Limited.
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