Exhibit 8.1

Significant Subsidiaries

The following table sets forth our significant subsidiaries and variable interest entities as of the date of this annual report.

Name of subsidiary and/or variable interest entity:	Date of incorporation or establishment	Percentage of ownership	Principal activities
CMR Web-learning Co., Ltd. (“CMR Web”)	July 29, 1999	70%	Online degree program
Beijing Hongcheng Liye Technology Co., Ltd. (“Hongcheng Liye”)	April 15, 2003	100%	Online degree program
Beijing Beiyuda Education Technology Co., Ltd. (“Beiyuda”)	September 26, 2006	51%	Online degree program
Dalian Dongcai Technology Co., Ltd. (“Dongcai”)	June 4, 2003	70%	Online degree program
Zhong Nongda Networks Development Co., Ltd. (“Zhongnongda Networks”)	October 30, 2001	55%	Online degree program
Beijing WITT Education Consultant Management Co., Ltd. (“WITT Education”)	July 4, 2003	100%	International curriculum program
Beijing WITT Science Co., Ltd. (“WITT Science”)	December 26, 2005	100%	International curriculum program
Beijing BCIT Science and Education Management Consulting Limited (“Beijing BCIT”) (PRC)	January 13, 2005	100%	International curriculum program
Beijing Xuezhi Times Education Science Co., Ltd. (“Beijing Xuezhi”)	October 18, 2001	100%	Online tutoring
Beijing Gotop Education Co., Ltd. (“Gotop Hongcheng”)	December 26, 2005	100%	Online tutoring
Tianjin Gaotuo Hongcheng Education Technology Co., Ltd. (“Tianjin Gaotuo Hongcheng”)	June 26, 2006	100%	Online tutoring
Beijing Distance Education Technology Co., Ltd. (“Yuancheng Education”)	March 31, 2006	61%	Online tutoring
Hongcheng Technology Development Co., Ltd. (“Hongcheng Technology”)	July 31, 2000	100%	Online degree program

Name of subsidiary and/or variable interest entity:	Date of incorporation or establishment	Percentage of ownership	Principal activities
Chongqing Chongda Yuanxing Co., Ltd. (“Chongda”)	December 24, 2003	51%	Online degree program
Beijing BCIT Science and Education Management Consulting Limited (BVI) (“BJ- BCIT”)	February 10, 2006	100%	International curriculum program
BJ—WITT EDU MAN. LTD. (BVI) (“BJ—WITT”)	July 4, 2003	100%	International curriculum program
Xiandai Xingye Network Technology Co., Ltd. (“Xiandai Technology”)	November 7, 2000	N/A(1)	Provision of internet content
Beijing Gotop Electronic Science Co., Ltd. (“Gotop Electronic”)	November 29, 1995	100%	Provision of internet content
Beijing Hongcheng Education Technology Co., Ltd. (“Hongcheng Education”)	March 7, 2005	N/A(1)	Private primary and secondary schools
Jingzhou Tianchang Investment Co., Ltd. (“Tianchang”)	September 6, 2005	72.5%	Private primary and secondary schools
Jingzhou Middle School South Campus (“South Campus”)	December 28, 2005	54%	Private primary and secondary schools
Pingdingshan Wellent Bilingual School (“Pingdingshan”)	September 3, 2002	100%	Private primary and secondary schools
Anqing Foreign Language Middle School (“Anqing Foreign Language”)	August 2, 2004	100%	Private primary and secondary schools
Beijing Mingdaoyuan Technology Co., Ltd (“Zhongcai”)	March 27, 2007	51%	Online degree program
Shanghai Shangcai Education Technology Co., Ltd (“Shangcai”)	April 18, 2008	51%	Online degree program
Dongcai Online Training Center (“Dongcai Online”)	July 10, 2008	70%	Online degree program
Beijing Zhonglin Education Technology Co., Ltd (“Zhonglin”)	November 3, 2008	100%	Online degree program

Name of subsidiaries:	Date of incorporation or establishment	Percentage of ownership	Principal activities
CMR Web-learning Co., Ltd. (“CMR Web”)	July 29, 1999	70%	Online degree program
Beijing Hongcheng Liye Technology Co., Ltd. (“Hongcheng Liye”)	April 15, 2003	100%	Online degree program
Beijing Beiyuda Education Technology Co., Ltd. (“Beiyuda”)	September 26, 2006	51%	Online degree program
Dalian Dongcai Technology Co., Ltd. (“Dongcai”)	June 4, 2003	70%	Online degree program
Zhong Nongda Networks Development Co., Ltd. (“Zhongnongda Networks”)	October 30, 2001	55%	Online degree program
Beijing WITT Education Consultant Management Co., Ltd. (“WITT Education”)	July 4, 2003	100%	International curriculum program
Beijing WITT Science Co., Ltd. (“WITT Science”)	December 26, 2005	100%	International curriculum program
Beijing BCIT Science and Education Management Consulting Limited (“Beijing BCIT”) (PRC)	January 13, 2005	100%	International curriculum program
Beijing Xuezhi Times Education Science Co., Ltd. (“Beijing Xuezhi”)	October 18, 2001	100%	Online tutoring
Beijing Gotop Education Co., Ltd. (“Gotop Hongcheng”)	December 26, 2005	100%	Online tutoring
Tianjin Gaotuo Hongcheng Education Technology Co., Ltd. (“Tianjin Gaotuo Hongcheng”)	June 26, 2006	100%	Online tutoring
Beijing Distance Education Technology Co., Ltd. (“Yuancheng Education”)	March 31, 2006	61%	Online tutoring
Hongcheng Technology Development Co., Ltd. (“Hongcheng Technology”)	July 31, 2000	100%	Online degree program
Chongqing Chongda Yuanxing Co., Ltd. (“Chongda”)	December 24, 2003	51%	Online degree program
Beijing BCIT Science and Education Management Consulting Limited (BVI) (“BJ- BCIT”)	February 10, 2006	100%	International curriculum program

Name of subsidiaries:	Date of incorporation or establishment	Percentage of ownership	Principal activities
BJ—WITT EDU MAN. LTD. (BVI) (“BJ—WITT”)	July 4, 2003	100%	International curriculum program
Xiandai Xingye Network Technology Co., Ltd. (“Xiandai Technology”)	November 7, 2000	N/A(1)	Provision of internet content
Beijing Gotop Electronic Science Co., Ltd. (“Gotop Electronic”)	November 29, 1995	100%	Provision of internet content
Beijing Hongcheng Education Technology Co., Ltd. (“Hongcheng Education”)	March 7, 2005	N/A(1)	Private primary and secondary schools
Jingzhou Tianchang Investment Co., Ltd. (“Tianchang”)	September 6, 2005	72.5%	Private primary and secondary schools
Jingzhou Middle School South Campus (“South Campus”)	December 28, 2005	54%	Private primary and secondary schools
Pingdingshan Wellent Bilingual School (“Pingdingshan”)	September 3, 2002	100%	Private primary and secondary schools
Anqing Foreign Language Middle School (“Anqing Foreign Language”)	August 2, 2004	100%	Private primary and secondary schools
Beijing Mingdaoyuan Technology Co., Ltd (“Zhongcai”)	March 27, 2007	51%	Online degree program
Shanghai Shangcai Education Technology Co., Ltd  (“Shangcai”)	April 18, 2008	51%	Online degree program
Dongcai Online Training Center (“Dongcai Online”)	July 10, 2008	70%	Online degree program
Beijing Zhonglin Education Technology Co., Ltd  (“Zhonglin”)	November 3, 2008	100%	Online degree program
Guang Xi Hongcheng Times Technology Development Co., Ltd  (“Guangxi  Hongcheng”)	February 10, 2009	51%	Online degree program