EXHIBIT 8.1

LIST OF SUBSIDIARIES

As of December 31, 2006, the subsidiaries of the Company include the following:

 

Name of Company

  

Place and date of
incorporation/establishment

  

Attributable equity
interest held

  

Principal activities

Actions Semiconductor Co.,
Ltd.

  

Republic of Mauritius

November 16, 2001

   100%    Investment holding

Actions Semiconductor Co.,
Ltd.

  

The People’s

Republic of China

November 17, 2001

   100%    Design and manufacture of system-on-a-chip products

Actions Technology (HK)
Company Limited

  

Hong Kong

January 13, 1999

   100%   

Trading of system-on-a-chip products

Actions Microelectronics Co., Ltd.

  

The British Virgin Islands

October 17, 2005

   80%    Investment holding

Artek Microelectrics Co., Ltd.

  

The British Virgin Islands

December 28, 2005

   100%    Investment holding

Beijing Actions North Microelectronics Co., Ltd.

  

PRC

December 13, 2005

   80%    Research and development

Artek Microelectronics Co., Ltd.

  

Hong Kong

January 16, 2006

   100%   

Trading of system-on-a-chip products

Actions Capital Investment, Inc.

  

The British Virgin Islands

February 10, 2006

   100%   

Inactive

Artek Microelectronics Co., Ltd.

  

The People’s

Republic of China

March 14, 2006

   100%   

Design and manufacture of system-on-a-chip products

Actions Investment Consulting (Shanghai) Co., Ltd.

  

The People’s

Republic of China

November 6,2006

   100%   

Inactive