Exhibit 8.1

List of Subsidiaries and Affiliated Entities

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

o Smooth Profit Limited, incorporated in the British Virgin Islands

o Acorn Media Group Limited, incorporated in the British Virgin Islands

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

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

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

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

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

o Beijing Acorn Youngleda Technology Co., Ltd. (in deregistration), incorporated in the People’s Republic of China

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

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

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

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

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

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

o Wuxi Acorn Enterprise Consulting Co., Ltd, (in deregistration), incorporated in the People’s Republic of China

o Zhenjiang Acorn Electronic Commerce Co., Ltd., incorporated in the People’s Republic of China