EXHIBIT 8.1
List of Subsidiaries
| Subsidiary | Ownership Interest | Jurisdiction |
| Oniva Silver and Gold Mines S.A. de C.V. | 100% | Mexico |
| Nueva Vizcaya Mining S.A. de C.V. | 100% | Mexico |
| Promotora Avino, S.A. de C.V. (“Promotora”) | 79.09% | Mexico |
| Compañía Minera Mexicana de Avino, S.A. de C.V. (“Avino Mexico”)
| 98.45% direct 1.22% indirect (Promotora) 99.67% effective | Mexico |
| La Luna Silver & Gold Mines Ltd. | 100% | Canada |
| La Preciosa Silver & Gold Mines Ltd. | 100% | Canada |