Exhibit 8.1

List of Subsidiaries

Name of Subsidiary		Jurisdiction of Formation
SGOCO International (HK) Limited		Hong Kong
Beijing SGOCO Image Technology Co., Ltd.		People’s Republic of China
SGO Corporation.		Delaware, USA
SGOCO (Shenzhen) Technology Co., Ltd.		People’s Republic of China
Boca International Limited		Hong Kong
Century Skyway Limited		Hong Kong
Shen Zhen Provizon Technology Co., Limited		People’s Republic of China
Giant Connection Limited		Republic of Seychelles
Giant Credit Limited		Hong Kong