Exhibit 8.1

List of Subsidiaries

Name of Subsidiary	Jurisdiction of Formation
SGOCO International (HK) Limited	Hong Kong
Beijing SGOCO Image Technology Co., Ltd.	People’s Republic of China
SGO Corporation.	Delaware, USA
SGOCO (Shenzhen) Technology Co., Ltd.	People’s Republic of China
Boca International Limited	Hong Kong
Century Skyway Limited	Hong Kong