EXHIBIT 8.1
 
LIST OF SUBSIDIARIES

All subsidiaries do business under their legal name.

Name of Company
 
Place and date of
incorporation/establishment
 
Attributable equity
interest held
 
Principal activities
             
Actions Semiconductor Co., Ltd.
 ("Actions Semiconductor Mauritius")
 
Republic of Mauritius ("Mauritius")
November 16, 2001
   
100
%
Investment holding
               
Actions Semiconductor Co., Ltd.
 ("Actions Semiconductor Zhuhai")
 
PRC
December 28, 2001
   
100
%
Design and manu-
 facture of system-on-a-chip products
               
Shanghai Actions Semiconductor Co., Ltd.
 ("Actions Semiconductor Shanghai ")
 
PRC
March 27, 2008
   
100
%
Design and manu-
 facture of system-on-a-chip products
               
Actions Technology (HK) Company Limited ("Actions Hong Kong")
 
Hong Kong
January 13, 1999
   
100
%
Trading of system-on-a-chip products
               
Actions Microelectronics Co., Ltd.
 
Hong Kong
August 17, 2007
   
100
%
Trading of system-on-a-chip products and investment holding
               
Artek Microelectronics (HK) Co., Limited
 
Hong Kong
January 16, 2006
   
100
%
Trading of system-on-a-chip products and investment holding
               
Artek Microelectronics Co., Ltd.
 ("Artek Microelectronics Shenzhen")
 
PRC
March 14, 2006
   
100
%
Design and manu-
 facture of system-on-a-chip products
               
Actions Capital Investment Inc.
 
The BVI
February 10, 2006
   
100
%
Investment holding
               
Actions Capital Investment (Malaysia) Inc. Co., Ltd. ("Actions Malaysia ")
 
Republic of Malaysia
January 13, 2009
   
100
%
Inactive
               
Mavrix Technology, Inc. (“Mavrix”)
 
Cayman Islands
June 20, 2006
   
93.40
%
Investment holding
               
Mavrix Technology (H.K.) Co., Limited  (“Mavrix HK”)
 
Hong Kong
August 17, 2007
   
93.40
%
Manufacturing and trading of system-on-a-chip products
               
Shanghai Mavrix Electronics, Ltd. (“Mavrix Shanghai”)
 
PRC
October 23, 2006
   
93.40
%
Design and manufacture of system-on-a-chip products