Exhibit 8.1



List of Principal Subsidiaries and Consolidated
Variable Interest Entities of 58.com Inc.*



|Name                                                            |  | Jurisdiction
        of Incorporation
|--------------------------------------------------------------- |  | -------------------------------------
|                                                                |  |                                      
|Subsidiaries:                                                   |  |                                      
|China Classified Network Corporation                            |  | British Virgin Islands               
|China Classified Information Corporation Limited                |  | Hong Kong                            
|Beijing Chengshi Wanglin Information Technology Co., Ltd.       |  | PRC                                  
|58 Tongcheng Information Technology Co., Ltd.                   |  | PRC                                  
|Ruiting Network Technology (Shanghai) Co., Ltd.                 |  | PRC                                  
|Anjuke Inc.                                                     |  | Cayman Islands                       
|Anjuke Hong Kong Limited                                        |  | Hong Kong                            
|58.com Holdings Inc.                                            |  | British Virgin Islands               
|Falcon View Technology                                          |  | Cayman Islands                       
|fVision Technology Limited                                      |  | Hong Kong                            
|Beijing Yangguang Gudi Science Development Co., Ltd.            |  | PRC                                  
|Magic Heart Inc.                                                |  | British Virgin Islands               
|Zhuan Spirit Holdings Limited                                   |  | Cayman Islands                       
|Zhuan Vision Holdings Limited                                   |  | Hong Kong                            
|Tianjin Zhuanzhuan World Technology Co., Ltd.                   |  | PRC                                  
|                                                                |  |                                      
|Consolidated Variable Interest Entities and Their Subsidiaries: |  |                                      
|Beijing 58 Information Technology Co., Ltd.                     |  | PRC                                  
|Shanghai Ruijia Information Technology Co., Ltd.                |  | PRC                                  
|58 Co., Ltd.                                                    |  | PRC                                  
|Beijing 58 Auto Technology Co., Ltd.                            |  | PRC                                  
|Beijing Shanjing Kechuang Network Technology Co., Ltd.          |  | PRC                                  
|Beijing Zhuanzhuan Spirit Technology Co., Ltd.                  |  | PRC                                  
|                                                                |  |                                      
|Unconsolidated Subsidiaries**:                                  |  |                                      
|58 Daojia Inc.                                                  |  | British Virgin Islands               










Notes:



| | * | The registrant has omitted from this list its other consolidated
entities of the registrant that, in the aggregate, would not constitute a significant subsidiary as defined in Rule 1-02(w) of
Regulation S-X as of December 31, 2018.
| | - | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | ** | 58 Daojia Inc., or 58 Home, is the holding company of
the PRC entities that operate 58 Home business. On November 27, 2015, 58 Home completed a Series A equity funding round, with
participation from third-party investors. As of December 31, 2018, 58.com Inc. held 87.9% of the total outstanding ordinary shares
of 58 Home and 68.8% of the total outstanding shares of 58 Home on an as-converted basis. As certain rights provided to the noncontrolling
Series A preferred shareholders of 58 Home would be viewed as substantive participating rights under U.S. GAAP, we have ceased
consolidating the financial results of 58 Home in our consolidated financial statements in accordance with U.S. GAAP since November
27, 2015.
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------