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Exhibit 8.1

List of Subsidiaries of 3SBio Inc. (the Registrant)

Subsidiaries:

| | 1. | Collected Mind Limited, incorporated in British Virgin
      Islands;                                                                                                               
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                                                     
| | 2. | China Sansheng Medical Limited, incorporated in Hong
      Kong, Peoples Republic of China;                                                                                        
| |    |                                                                                                                                                                                     
| | 3. | Shenyang Sunshine Pharmaceutical Company Limited,
      incorporated in Peoples Republic of China;                                                                                 
| |    |                                                                                                                                                                                     
| | 4. | Jiangsu Sunshine Pharmaceutical Technology Company
      Limited, incorporated in Peoples Republic of China;                                                                       
| |    |                                                                                                                                                                                     
| | 5. | Taizhou Huan Sheng Investment Management Company Limited,
      incorporated in Peoples Republic of China;                                                                         
| |    |                                                                                                                                                                                     
| | 6. | 80% Limited Partner interest in Taizhou Huan Sheng
      Healthcare Industry Investment Center, LLP, a limited liability
      partnership established in Peoples Republic of China
| |    |                                                                                                                                                                                     
| | 7. | 3SBio, LLC, incorporated in the State of Delaware, United
      States of America.                                                                                                  

Affiliated Entities Consolidated in the Registrants
Financial Statements

| | 8. | Liaoning Sunshine Bio-Pharmaceutical Company Limited,
      incorporated in Peoples Republic of China;            
| | -- | -------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                    
| | 9. | Liaoning Sunshine Science and Technology Development Co.
      Limited, incorporated in Peoples Republic of
China.

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