Exhibit 8.1

List of Subsidiaries of SK Telecom Co., Ltd.
(As of December 31, 2006)

Subsidiary Name	Jurisdiction of Incorporation
SK Capital Co., Ltd.	Korea
SK Telink Co., Ltd.	Korea
SK Communications Co., Ltd.	Korea
SK Wyverns Baseball Club Co., Ltd.	Korea
Centurion IT Investment Association	Korea
Global Credit & Information Corp.	Korea
PAXNet Co., Ltd.	Korea
Seoul Records, Inc.	Korea
IHQ, Inc.	Korea
YTN Media, Inc	Korea
SK Telecom International Inc.	Korea
SLD Telecom PTE Ltd.	Singapore
SK Telecom China Co., Ltd.	China
ULand Company Limited	China (Hong Kong)
SK Telecom USA Holdings, Inc.	United States
The First Music Investment Fund of SK-PVC	Korea
The Second Music Investment Fund of SK-PVC	Korea
SK-KTB Music Investment Fund	Korea
IMM Cinema Fund	Korea
SK Teletech Co., Ltd.	Korea