Exhibit 8.1

Subsidiaries of Registrant

Name of undertaking	Country of registration	Activity	% holding
GW Pharma Limited	England and Wales	Research and Development		100
GW Research Limited	England and Wales	Research and Development		100
Greenwich Biosciences Inc.	United States	Pharmaceutical development services		100
GWP Trustee Company Limited	England and Wales	Employee Share Ownership		100
Cannabinoid Research Institute Limited	England and Wales	Dormant		100
Guernsey Pharmaceuticals Limited	Guernsey	Dormant		100
G-Pharm Limited	England and Wales	Dormant		100