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New words:
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Removed:
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EXHIBIT 8.1.
LIST OF EDAP TMS S.A. SUBSIDIARIES
(as of March 31, 2010)
| Name of Subsidiary | Juridiction 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 |