Exhibit 8.1

List of Subsidiaries

Subsidiary	Jurisdiction of Organization
Bit Brother New York Inc.	New York, USA
Urban Tea Management Inc.	New York, USA
Guokui Management Inc.	New York, USA
NTH Holdings Limited	British Virgin Islands
Bitmine Inc.	New Jersey, USA
NTH Holdings Limited	British Virgin Islands
Better Business International (Hong Kong) Limited	Hong Kong
Tea Language Group Limited	Hong Kong
Qingdao BitBrother International Trading Co., Ltd.	People’s Republic of China
Shenzhenshi Bit Brother Investment Co., Ltd.	People’s Republic of China
Mingyuntang (Shanghai) Tea Co., Ltd.	People’s Republic of China
Suzhou BTBOX Technology Co., Ltd.	People’s Republic of China
Hunan Bit Brothers Investment Co., Ltd.	People’s Republic of China
Qingdao Ether Mainland Digital Technology Co., Ltd.	People’s Republic of China
DongFangYaGuang (Shenzhen) Food & Beverage Management Co., Ltd.	People’s Republic of China
Damochaoka (Shenzhen) Commercial Management Co., Ltd.	People’s Republic of China
Shenzhen Palm Control Intelligence Co., Ltd..	People’s Republic of China
BiGeHaiSi (Shenzhen) Health Management Co., Ltd.	People’s Republic of China
Botewei (Shenzhen) Technology Co., Ltd.	People’s Republic of China
Easy May(Shenzhen) Commercial Management Co., Ltd.	People’s Republic of China
Hunan Yi Tai Continental Holding Group Co., Ltd.	People’s Republic of China
Hunan Yi Tai Continental Digital Technology Ltd.	People’s Republic of China

Variable Interest Entity	Jurisdiction of Organization
Hunan Ming Yun Tang Brand Management Co., Ltd.	People’s Republic of China
Hunan Bit Brothers Holdings	People’s Republic of China

Variable Interest Entity Subsidiaries	Jurisdiction of Organization
Hunan Bit Brothers Digital Technology Co., Ltd	People’s Republic of China
Changsha Kaidian Daren Food Trading Co., Ltd.	People’s Republic of China
Hunan Chuangyeying Brand Management Co., Ltd.	People’s Republic of China