EXHIBIT 8.1

The following table sets forth the significant subsidiaries owned, directly or indirectly, by us.

Name	Place of incorporation	Percentage of equity interest held
SUBSIDIARIES:
Global Appliances Holdings Limited	British Virgin Islands		100.0	%
Global Display Holdings Limited	British Virgin Islands		100.0
Dongguan Wing Shing Electrical Products Factory Company Limited	China		100.0
Dongguan Lite Array Company Limited	China		100.0
Dongguan Microview Medical Technology Company Limited	China		100.0
Global Household Products Limited	Hong Kong		100.0
Global-Tech USA, Inc.	United States		100.0
MasterWerke Limited	United States		100.0
GT Investments (BVI) Limited	British Virgin Islands		100.0
Kwong Lee Shun Trading Company Limited	Hong Kong		100.0
Pentalpha Medical Limited (formerly known as Pentalpha Enterprises Limited)	Hong Kong		100.0
Pentalpha Hong Kong Limited	Hong Kong		100.0
Wing Shing Overseas Limited	British Virgin Islands		100.0
Joke Media Limited	China		100.0
Global Auto Limited	Hong Kong		70.0
Global Optics Limited	Hong Kong		100.0
Consortium Investment (BVI) Limited	British Virgin Islands		100.0
Global Rich Innovation Limited	Hong Kong		100.0
Lite Array, Inc.	United States		76.75
Global Lite Array (BVI) Limited	British Virgin Islands		76.75
Lite Array OLED (BVI) Company Limited	British Virgin Islands		76.75
Global Digital Imaging Limited	British Virgin Islands		100.0
Lite Array Holding Limited	British Virgin Islands		30.0
Litewell Technology (HK) Limited	Hong Kong		30.0
Dongguan Litewell (OLED) Technology Limited	China		30.0

* Dongguan Litewell (OLED) Technology Limited. and Litewell Technology (HK) Limited are wholly-owned subsidiaries of Lite Array Holdings Limited. Whereas, Lite Array Holdings Limited is a jointly-controlled entity of the Company.