EXHIBIT 8.1

List of Subsidiaries and Affiliated Entities

• China DRTV, Inc., incorporated in the British Virgin Islands

• Smooth Profit Limited, incorporated in the British Virgin Islands

• Star Education & Technology Group Inc., incorporated in the Cayman Islands

• Star Education & Technology Limited, incorporated in the British Virgin Islands

• Bright Rainbow Investments Limited, incorporated in the Hong Kong Special Administrative Region of People’s Republic of China

• MK AND T Communications Limited, incorporated in the Hong Kong Special Administrative Region of People’s Republic of China

• HJX International Limited., incorporated in the Hong Kong Special Administrative Region of People’s Republic of China

• Acorn Information Technology (Shanghai) Co., Ltd., incorporated in the People’s Republic of China

• Acorn International Electronic Technology (Shanghai) Co., Ltd., incorporated in the People’s Republic of China

• Acorn Trade (Shanghai) Co., Ltd., incorporated in the People’s Republic of China

• Beijing Acorn Trade Co., Ltd., incorporated in the People’s Republic of China

• Beijing HJZX Software Technology Development Co., Ltd., incorporated in the People’s Republic of China

• Beijing Acorn Youngleda Technology Co., Ltd., incorporated in the People’s Republic of China

• Shanghai Acorn Advertising Broadcasting Co., Ltd., incorporated in the People’s Republic of China

• Shanghai Acorn Network Technology Development Co., Ltd., incorporated in the People’s Republic of China

• Shanghai HJX Digital Technology Co., Ltd., incorporated in the People’s Republic of China

• Yiyang Yukang Communication Equipment Co., Ltd., incorporated in the People’s Republic of China

• Zhuhai Acorn Electronic Technology Co., Ltd., incorporated in the People’s Republic of China

• Zhongshan Meijin Digital Technology Co., Ltd., incorporated in the People’s Republic of China

• Zhuhai Sunrana Bio-tech Co., Ltd., incorporated in the People’s Republic of China

• Shanghai Acorn HJX Software Technology Development Co., Ltd, incorporated in the People’s Republic of China

• Wuxi Acorn Enterprise Management Consulting Co., Ltd, incorporated in the People’s Republic of China

• Shanghai HJX Electronic Technology Co., Ltd., incorporated in the People’s Republic of China

• Beijing HJX Technology Development Co., Ltd., incorporated in the People’s Republic of China