Corgi International (CRGIY) 20-F 2004 FY Annual report (foreign)

Exhibit 8.1

LIST OF SUBSIDIARIES

		Percentage of
		equity interest
	Place of	Held by			Held by
Name of company	incorporation	the Company			subsidiaries			Principal activities
Dongguan Xinda Giftware Company Limited	Mainland China		100	%		-		Manufacturing of die-cast and injection-molded plastic products
Luen Tat Mould Manufacturing Limited	The British Virgin Islands		90	%		-		Provision of technical support service on mold production
Luen Tat Model Design Company Ltd.	The British Virgin Islands		-			51	%	Design and production of molds and tooling models
Onchart Industrial Limited	The British Virgin Islands		55	%		-		Provision of technical support service on mold production
Wealthy Holdings Limited	The British Virgin Islands		100	%		-		Inactive
Corgi Classics Holdings Limited	United Kingdom		100	%		-		Investment holding
Corgi Classics Limited	United Kingdom		-			100	%	Design, marketing and distribution of die-cast collectibles
Icon Collectibles Limited	United Kingdom		-			100	%	Design, marketing and distribution of die-cast collectibles
Lledo Collectibles Limited	United Kingdom		-			100	%	Design, marketing and distribution of die-cast collectibles
Corgi Classics Inc.	United States of America		-			100	%	Design, marketing and distribution of die-cast collectibles
Bassett Lowke Limited	United Kingdom		-			100	%	Inactive
Corgi Sales Limited	United Kingdom		-			100	%	Inactive
Corgi Toys Limited	United Kingdom		-			100	%	Inactive
Blow-ko Limited	United Kingdom		-			100	%	Inactive
Bassett Lowke (Railways) Limited	United Kingdom		-			100	%	Inactive
Corgi Collectors Limited	United Kingdom		-			100	%	Inactive
Zindart Limited	Bermuda		-			100	%	Inactive