Exhibit 8.1 - List of Subsidiaries





|1.  | a.u. Vista Inc., a corporation organized under the laws of California, United States of America;                      
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|2.  | AFPD Pte., Ltd., a corporation organized under the laws of Singapore;                                                 
|3.  | AU Optronics (Czech) s.r.o., a corporation organized under the laws of the Czech Republic;                            
|4.  | AU Optronics (Kunshan) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;           
|5.  | AU Optronics (L) Corp., a corporation organized under the laws of Malaysia;                                           
|6.  | AU Optronics (Shanghai) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;          
|7.  | AU Optronics (Slovakia) s.r.o., a corporation organized under the laws of Slovakia;                                   
|8.  | AU Optronics (Suzhou) Corp., Ltd., a corporation organized under the laws of the People’s Republic of China;          
|9.  | AU Optronics (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;                
|10. | AU Optronics Corporation America, a corporation organized under the laws of California, United States of America;     
|11. | AU Optronics Corporation Japan, a corporation organized under the laws of Japan;                                      
|12. | AU Optronics Europe B.V., a corporation organized under the laws of the Netherlands;                                  
|13. | AU Optronics Korea Ltd., a corporation organized under the laws of South Korea;                                       
|14. | AU Optronics Manufacturing (Shanghai) Corp., a corporation organized under the laws of the People’s Republic of China;
|15. | AU Optronics Singapore Pte. Ltd., a corporation organized under the laws of Singapore;                                
|16. | AUO Crystal (Malaysia) Sdn. Bhd., a corporation organized under the laws of Malaysia;                                 
|17. | AUO Crystal Corp., a corporation organized under the laws of the Republic of China;                                   
|18. | AUO Energy (Tianjin) Corp., a corporation organized under the laws of the People’s Republic of China;                 
|19. | AUO Green Energy America Corp., a corporation organized under the laws of the Delaware, United States of America;     
|20. | AUO Green Energy Europe B.V., a corporation organized under the laws of the Netherlands;                              
|21. | BriView (Hefei) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                  
|22. | BriView (L) Corp., a corporation organized under the laws of Malaysia;                                                
|23. | BriView (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;                     
|24. | Darwin Precisions (Chengdu) Corp., a corporation organized under the laws of the People’s Republic of China;          
|25. | Darwin Precisions (Hong Kong) Limited, a corporation organized under the laws of Hong Kong;                           
|26. | Darwin Precisions (L) Corp., a corporation organized under the laws of Malaysia;                                      
|27. | Darwin Precisions (Slovakia) s.r.o., a corporation organized under the laws of Slovakia;                              
|28. | Darwin Precisions (Suzhou) Corp., a corporation organized under the laws of the People’s Republic of China;           













|29. | Darwin Precisions (Xiamen) Corp., a corporation organized under the laws of the People’s Republic of China;         
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|30. | Darwin Precisions Corporation, a corporation organized under the laws of the Republic of China;                     
|31. | Fargen Power Corporation, a corporation organized under the laws of the Republic of China;                          
|32. | Force International Holding Ltd., a corporation organized under the laws of British Virgin Islands;                 
|33. | Forefront Corporation, a corporation organized under the laws of Mauritius;                                         
|34. | Forhouse Electronics (Suzhou) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;  
|35. | Forhouse International Holding Ltd., a corporation organized under the laws of British Virgin Islands;              
|36. | Fortech Electronics (Kunshan) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;  
|37. | Fortech Electronics (Suzhou) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;   
|38. | Fortech International Corp., a corporation organized under the laws of Mauritius;                                   
|39. | Fortech Optronics (Xiamen) Co., Ltd., a corporation organized under the laws of the People’s Republic of China;     
|40. | Forward Optronics International Corp., a corporation organized under the laws of Samoa;                             
|41. | Full Luck (Wujiang) Precisions, Co., Ltd., a corporation organized under the laws of the People’s Republic of China;
|42. | Full Luck Precisions Co., Ltd., a corporation organized under the laws of Mauritius;                                
|43. | Konly Venture Corp., a corporation organized under the laws of the Republic of China;                               
|44. | LiGen Power Corporation, a corporation organized under the laws of the Republic of China;                           
|45. | M.Setek Co., Ltd., a corporation organized under the laws of Japan;                                                 
|46. | Prime Forward International Ltd., a corporation organized under the laws of Samoa;                                  
|47. | Ronly Venture Corp., a corporation organized under the laws of the Republic of China;                               
|48. | Sanda Materials Corporation, a corporation organized under the laws of the Republic of China;                       
|49. | Space Money Inc., a corporation organized under the laws of the Republic of China;                                  
|50. | Suzhou Forplax Optronics Co., Ltd., a corporation organized under the laws of the People’s Republic of China; and   
|51. | TronGen Power Corporation, a corporation organized under the laws of the Republic of China.