EXHIBIT 8.1

Significant Subsidiaries of O₂Micro International Limited

O₂Micro, Inc., a California corporation

O₂Micro Electronics, Inc., a Taiwanese company

O₂Micro International Japan Limited, a Japanese company

O₂Micro (Wuhan) Co., Ltd., a Chinese company

O₂Micro (Beijing) Co., Ltd., a Chinese company

O₂Micro (China) Co., Ltd., a Chinese company

O₂Micro (Chengdu) Co., Ltd., a Chinese company