##### 



EXHIBIT 8.1

List of Significant Subsidiaries of Brilliance China Automotive Holdings Limited

The following table lists information concerning the significant
subsidiaries of Brilliance China Automotive as of December 31, 2002:

|                                                                    |  |                 |  |                  |      |                  |  | 
|------------------------------------------------------------------- |  | --------------- |  | ---------------- | ---- | ---------------- |  | 
|                                                                    |  |                 |  |                  |      | Percentage of   
|                                                                    |  |                 |  |                  |      | Interest held by
|                                                                    |  | Jurisdiction of |  | Brilliance China
|Name                                                                |  | Incorporation   |  | Automotive (%)  
|                                                                    |  |                 |  |                 
|Subsidiaries                                                        |  |                 |  |                  |      |                  |  | 
|Shenyang Brilliance JinBei Automobile Co., Ltd.                     |  | China           |  |                  | 51   | %               
|Ningbo Yuming Machinery Industrial Co., Ltd.                        |  | China           |  |                  | 51   | %               
|Shenyang XingYuanDong Automobile Component Co., Ltd.                |  | China           |  |                  | 100  | %               
|Shenyang Jianhua Motors Engine Co., Ltd.                            |  | China           |  |                  | 100  | %               
|Ningbo Brilliance Ruixing Auto Components Co., Ltd.                 |  | China           |  |                  | 100  | %               
|Mianyang Brilliance Ruian Automotive Components Co., Ltd.           |  | China           |  |                  | 100  | %               
|China Brilliance Automotive Components Group Limited                |  | Bermuda         |  |                  | 100  | %               
|Southern State Investment Limited                                   |  | BVI             |  |                  | 100  | %               
|Beston Asia Investment Limited                                      |  | BVI             |  |                  | 100  | %               
|Pure Shine Limited                                                  |  | BVI             |  |                  | 100  | %               
|Key Choices Group Limited                                           |  | BVI             |  |                  | 100  | %               
|Shenyang Brilliance Dongxing Automotive Component Co.,
Ltd.         |  | China           |  |                  | 100  | %               
|Shenyang Xingchen Automotive Seats Co., Ltd.                        |  | China           |  |                  | 90   | %               
|Associated companies                                                |  |                 |  |                  |      |                  |  | 
|Mianyang Xinchen Engine Co., Ltd.                                   |  | China           |  |                  | 50   | %               
|Shenyang Xinguang Brilliance Automotive Engine Co., Ltd.            |  | China           |  |                  | 50   | %               
|Shenyang Aerospace Mitsubishi Motors Engine
Manufacturing Co., Ltd. |  | China           |  |                  | 12.8 | %               

80