<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>5
<FILENAME>u98563exv8w1.txt
<DESCRIPTION>EX-8.1 LIST OF SUBSIDIARIES
<TEXT>
<PAGE>
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                                                                     EXHIBIT 8.1

                              LIST OF SUBSIDIARIES

<TABLE>
<CAPTION>
                                         YEAR OF           JURISDICTION OF
               SUBSIDIARY            INCORPORATION          INCORPORATION            PERCENTAGE OWNED
<S>                                  <C>                   <C>                       <C>
Hoshin GigaMedia Center Inc.              1997                  Taiwan                     100%
GigaMusic.com Ltd.                        2001              Cayman Islands                  95%
G-Music                                   2002              Cayman Islands                  58%
Koos Broadband Telecom Limited            2001                  Taiwan                    99.90%
</TABLE>


</TEXT>
</DOCUMENT>