Exhibit 8.1
LIST OF SUBSIDIARIES
| Company Name | Jurisdiction of Incorporation | |
| Eco Wave Power Ltd. | Israel | |
| Eco Wave Power Gibraltar Ltd. | Gibraltar | |
| Eco Wave Power Mexico, SAPI de CV | Mexico | |
| Eco Wave Power Manzanillo I, SAPI de CV | Mexico | |
| EW Portugal – Wave Energy Solutions, Unipessoal Ida | Portugal | |
| EWF EDF One Ltd. | Israel | |
| Eco Wave Power Australia PTY Ltd. | Australia | |
| Suzhou Eco Wave Power Technology Co. Ltd | China | |
| Eco Wave Power U.S | Delaware, United States |