EXHIBIT 8.1

List of Significant Subsidiaries and Consolidated Affiliated Entities

-Opera Limited   -Kunhoo Software LLC   -Kunhoo Software Limited   -Kunhoo Software S.a.r.l.   -Kunhoo Software AS   -TenSpot Pesa Limited   -Opesa South Africa (Pty) Ltd.   -O-Play Kenya Limited   -Phoneserve Technologies Co. Ltd.   -O-Play Digital Services Ltd.   -O-Play Zambia Limited   -Opera Software AS   -Opera Software Holdings LLC   -Opera Software Americas LLC   -Opera Software Ireland Ltd.   -Hern Labs AB   -Opera Software International AS   -Opera Software India Pvt. Ltd.   -Opera Software Poland Sp.z.o.o.   -Opera Software Tech. (Beijing) Co. Ltd.   -Opera Software Netherlands B.V.   -PT Inpesa Digital Teknologi Cayman Islands   Cayman Islands   Hong Kong   Luxembourg   Norway   Hong Kong   South Africa   Kenya   Kenya   Nigeria   Zambia   Norway   United States   United States   Ireland   Sweden   Norway   India   Poland   PRC   Netherlands   Indonesia