Exhibit 8.1

SUBSIDIAIRES OF TUNGRAY TECHNOLOGIES INC

Subsidiaries	Place of Incorporation	Incorporation Time		Percentage Ownership
Tungray Intelligent Technology Ltd	British Virgin Islands		June 21, 2022		100	%
Tungray Electronics Ltd	British Virgin Islands		June 21, 2022		100	%
Tungray Motion Ltd	British Virgin Islands		June 21, 2022		100	%
Tungray Technology Pte. Ltd.	Singapore		July 14, 2022		100	%
Tung Resource Pte Ltd	Singapore		July 9, 1996		100	%
Tungray Singapore Pte. Ltd.	Singapore		June 21, 2007		100	%
Tongsheng Intelligence Technology Development (Shenzhen) Co., Ltd.	Shenzhen, PRC		August 22, 2022		100	%
Qingdao Tungray Intelligent Technology Co., Ltd.	Qingdao, PRC		September 30, 2017		100	%
Qingdao Tongri Electric Machines Co., Ltd.	Qingdao, PRC		December 26, 2001		100	%
Tungray Industrial Automation (Shenzhen) Co., Ltd.	Shenzhen, PRC		May 27, 2010		100	%
Tongsheng Intelligent Equipment (Shenzhen) Co., Ltd.	Shenzhen, PRC		October 25, 2021		70	%