Exhibit 8.1
Name Country Ownership
-------------------------------------------------- ---------------------- ---------
Wing Shing Products (BVI) Company Limited ........ British Virgin Islands 100.0%
Wing Shing Overseas Limited ...................... British Virgin Islands 100.0
Pentalpha Enterprises Limited .................... Hong Kong 100.0
Pentalpha Hong Kong Limited ...................... Hong Kong 100.0
Xxxxx Xxx Xxxx Trading Company Limited ........... Hong Kong 100.0
Dongguan Wing Shing Electrical Products Factory
Company Limited ................................. China 100.0
Global-Tech USA, Inc. ............................ United States 100.0
Pentalpha Macau Commercial Offshore Limited ...... Macau 100.0
Global Lite Array (BVI) Limited .................. British Virgin Islands 76.8
Lite Array (BVI) Company Limited* ................ British Virgin Islands 76.8
Lite Array, Inc*. ................................ United States 76.8
Global Display Limited** ......................... Hong Kong 100.0
