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Exhibit 8.1

List of Subsidiaries

Name of Subsidiary                 State or other Jurisdiction of Incorporation

Legend Biotech Limited                 British Virgin Islands

Legend Biotech HK Limited            Hong Kong

Nanjing Legend Biotech Co., Ltd.             People’s Republic of China

Hainan Chuanji Biotech Co., Ltd.             People’s Republic of China

Shanghai Chuanji Biotech Co., Ltd.            People’s Republic of China

Legend Biotech Ireland Limited             Ireland

Legend Biotech Belgium BV             Belgium

Legend Biotech USA Inc.                 Delaware