Exhibit 8.1
List of Subsidiaries
| Subsidiaries | Jurisdiction | Ownership Interest |
|||
| Vimicro Corporation | People’s Republic of China | 100 | % | ||
| Viewtel Corporation | United States of America | 100 | % | ||
| Vimicro Electronics International Limited | Hong Kong Special Administrative Region, China | 100 | % | ||
| Vimicro Electronic Technology Corporation | People’s Republic of China | 100 | % | ||
| Jiangsu Vimicro Electronics Corporation | People’s Republic of China | 100 | % | ||
| Vimicro Electronics Corporation | People’s Republic of China | 50 | % | ||
| Vimicro Guiyang Corporation | People’s Republic of China | 100 | % | ||
| Vimicro Fuzhou Corporation | People’s Republic of China | 100 | % | ||
| Vimicro Guangdong Corporation | People’s Republic of China | 100 | % |
|
Variable Interest Entities Consolidated in our Financial Statements |
Jurisdiction | |
| Vimicro Sky-Vision Technology Corporation | People’s Republic of China |