Exhibit 8.1

Subsidiaries:

Fine Brand Limited, a British Virgin Islands company 

500wan HK Limited, a Hong Kong company 

500.com Nihon Co., Ltd, a Japan company 

500.com USA Corporation, a U.S. company 

E-Sun Sky Computer (Shenzhen) Co., Ltd., a PRC company 

The Multi Group Ltd, a Malta company 

Multi Warehouse Ltd, a Malta company 

Multi Brand Gaming Ltd, a Malta company 

Multilotto UK Ltd, a Malta company 

Lotto Warehouse Ltd, a Malta company 

Wasp Media Ltd, a Malta company 

Round Spot Services Ltd, a Cyprus company 

Multi Pay N.V., a Curacao company 

Oddson Europe Ltd, a Malta company

Consolidated Affiliated Entities:

Shenzhen E-Sun Network Co., Ltd., a PRC company 

Shenzhen E-Sun Sky Network Technology Co., Ltd., a PRC company 

Shenzhen Youlanguang Technology Co., Ltd., a PRC company 

Shenzhen Guangtiandi Science and Technology Co., Ltd., a PRC company 

Shenzhen Yicai Network Technology Co., Ltd., a PRC company 

Lhasa Yicai Network Technology Co., Ltd., a PRC company 

Hainan Jingli Network Technology Co., Ltd., a PRC company 

Shenzhen Kaisheng Jinfu Enterprise Management Co., Ltd., a PRC company