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. |  | British Virgin Islands 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 |  | 93.4 | % |  | Investment holding
Mavrix Technology (H.K.) Co., Limited (“Mavrix HK”) |  | Hong Kong August 17, 2007 |  | 93.4 | % |  | Manufacturing and trading of system-on-a-chip products
Shanghai Mavrix Electronics, Ltd. (“Mavrix Shanghai”) |  | PRC October 23, 2006 |  | 93.4 | % |  | Design and manufacture of system-on-a-chip products