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 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.
|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.                                  
|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.                          
|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.                 
|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.                                   
|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.       
|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.                       
|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.                                                
|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.                 
|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.                                                 
|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.                               
|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.                            
|17. | 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.