EXHIBIT 8.1

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LIST OF SUBSIDIARIES

The principal subsidiary undertakings,
  joint ventures and associate of the Group are as follows:

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | 
|Name of company                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 
|**Investments in subsidiaries**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 
|Holiday Autos Group LimitedExhilaration Incentive Management LimitedLast Minute Network Limited*Lastminute.com
      GmbHLastminute ABLast
      Minute Network S.A.R.L.Voyages Sur
      Mesures S.A.Lastminute.com BVUrbanbite Limited *Globepost
      LimitedTravelselect.com Limited
      *The Destination Holdings Group
      Limited *The Destination Group LimitedTravelprice.com SA *Travelprice
      Italia S.R.LTravelprice SASTravelprice Spain SLTravelprice
      Belgium SALastminute Network S.L.Holiday Autos International LimitedHoliday Autos UK & Ireland LimitedHoliday Autos GmbHFirst
      Option Hotel Reservations LimitedHotel
      & Travel Reservations LimitedCordex
      Computer Services LimitedMed Group
      LimitedHoteltransfer LimitedMed Hotels LimitedTravelbargains
      LimitedTasbrook LimitedGemstone Travel Limited | 
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 
|**Investments
      in joint ventures**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 
|Lastminute.com
      (Australia) Pty LimitedLastminute.com
      (Pty) LimitedLastminute.com Japan
      Limited                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 
|**Investment in associate**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 
|LCC24 AG *                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | 

* directly held by lastminute.com plc



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