EXHIBIT 8.1
LIST OF EDAP TMS S.A. SUBSIDIARIES
(as of April 16, 2020)
| Name of Subsidiary | Jurisdiction of Incorporation | |
| EDAP TMS France S.A.S. | France | |
| EDAP Technomed S.r.l. | Italy | |
| EDAP Technomed, Inc. | United States | |
| EDAP Technomed Co. Ltd. | Japan | |
| EDAP Technomed Sdn Bhd | Malaysia | |
| EDAP TMS GmbH | Germany | |