**Exhibit      8.1 **

**Naspers      Limited’s Significant Subsidiaries**

|  **Name                of Subsidiary**                                             |   |  **Percentage****Ownership****(1)** |   |  **Business**                                           |   |  **Country                of Incorporation** |
|-----------------------------------------------------------------------------------------|--------|------------------------------------------|--------|--------------------------------------------------------------|--------|---------------------------------------------------|
|                                                                                    |   |                                     |   |                                                         |   |                                              |
| ***Electronic                Media***                                                   |   |                                     |   |                                                         |   |                                              |
| MIH                Investments (Proprietary) Limited                                    |   | 100.0                     |   | Holding                company                               |   | South                Africa                       |
| MIH                Holdings Limited                                                     |   | 100.0                     |   | Holding                company                               |   | South                Africa                       |
| MIH                (BVI) Limited                                                        |   | 100.0                     |   | Holding                company                               |   | British                Virgin Islands             |
| Myriad                International Holdings BV                                    |   | 100.0                     |   | Holding                company                               |   | The                Netherlands                    |
| MultiChoice                Africa (Proprietary) Limited                                 |   | 100.0                     |   | Pay-television                operator in South Africa       |   | South                Africa                       |
| MultiChoice                Africa Limited                                               |   | 100.0                     |   | Pay-television                operator in Sub Saharan Africa |   | Mauritius                                         |
| NetMed                NV                                                                |   | 74.9**(2)**                              |   | Holding                company in the Mediterranean          |   | The                Netherlands                    |
| NetMed                Hellas SA                                                         |   | 74.9**(2)**                              |   | Content                provider in Greece                    |   | Greece                                            |
| MultiChoice                Hellas SA                                                    |   | 44.9                 |   | Pay-television                operator in Greece             |   | Greece                                            |
| MultiChoice                Cyprus Holdings Limited                                 |   | 51.7                 |   | Holding                company in Cyprus                     |   | Cyprus                                            |
| MultiChoice                Cyprus Limited                                               |   | 26.4                 |   | Pay-television                operator in Cyprus             |   | Cyprus                                            |
| M-Web                Holdings (Proprietary) Limited                                     |   | 100.0                |   | Internet                content provider in Africa           |   | South                Africa                       |
| M-Web                (Thailand) Limited                                                 |   | 100.0                |   | Internet                service provider in Thailand         |   | Thailand                                          |
| Shanghai                Sportscn.com Information Technology Company Limited   |   | 87.7                 |   | Online                sport content provider in China        |   | China                                             |
| Irdeto                Access BV                                                         |   | 100.0                |   | Pay-television                content protection technology  |   | The                Netherlands                    |
| Entriq                Inc.                                                              |   | 100.0                |   | Media                management and protection technology    |   | United                States of America           |
|  ***Print                Media***                                                  |   |                                     |   |                                                         |   |                                              |
| Media24                Limited                                                          |   | 100.0                |   | Print                Media                                   |   | South                Africa                       |
| Paarl                Media Holdings (Proprietary) Limited                               |   | 92.1                 |   | Print                Media                                   |   | South                Africa                       |
| Touchline                Media (Proprietary) Limited                               |   | 100.0                |   | Magazine                publishing                           |   | South                Africa                       |
| Boland                Newspapers (Proprietary) Limited                             |   | 75.0                 |   | Newspaper                publishing                          |   | South                Africa                       |
| Via                Afrika Limited                                                       |   | 100.0                |   | Book                publishing                               |   | South                Africa                       |
| Educor                Holdings Limited                                                  |   | 100.0                |   | Adult                training and higher education           |   | South                Africa                       |

| (1) | The                percentage ownership refers to the effective ownership percentage                of the                group, excluding any shares held by stock compensation plans in the                group. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | During                July 2006, MIH acquired from Global and Antenna their shares in NetMed.                MIH now owns 87.5% of NetMed NV and the remaining 12.5% is owned                by                Teletypos. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|