Exhibit 8.1
List of Subsidiaries
Our Subsidiaries
| • | Vimicro Corporation, incorporated in the People’s Republic of China |
| • | Vimicro Technology Corporation, incorporated in the People’s Republic of China |
| • | Viewtel Corporation, incorporated in California, U.S.A. |
| • | Vimicro Electronics International Limited, incorporated in Hong Kong Special Administrative Region |
| • | Vimicro Electronic Technology Corporation, incorporated in the People’s Republic of China |
| • | Vimicro High-Tech Corporation, incorporated in the People’s Republic of China |
| • | Jiangsu Vimicro Electronics Corporation, incorporated in the People’s Republic of China |
| • | Wuxi Vimicro Corporation, incorporated in the People’s Republic of China |
| • | Vimicro Electronics Corporation, incorporated in the People’s Republic of China |
| • | Shanghai Visiondigi Technology Co. Ltd., incorporated in the People’s Republic of China |
Our Affiliated Entity
| • | Vimicro Sky-Vision Technology Corporation, incorporated in the People’s Republic of China |