Exhibit 8.1

List of Subsidiaries of Videotron Ltd.

Name of Subsidiary	Jurisdiction of Incorporation or Organization
Le SuperClub Vidéotron ltée	Quebec
Société d’édition et de Transcodage T.E. ltée	Quebec
Videotron US Inc.	Delaware
7215924 Canada inc.	Canada
9227-2590 Québec inc.	Quebec
Videotron G.P.	Quebec
9230-7677 Québec inc.	Quebec
Videotron L.P.	Quebec