EXHIBIT 8.1 SUBSIDIARIES OF BRASIL TELECOM S.A.
Subsidiaries of Brasil Telecom S.A.
| Name of Subsidiary | Jurisdiction of Incorporation | |
| Internet Group (Cayman) Limited | Cayman | |
| BrT Serviços de Internet S.A. | Brazil | |
| 14 Brasil Telecom Celular S.A. | Brazil | |
| Vant Telecomunicações S.A. | Brazil | |
| MTH Ventures do Brasil Ltda. | Brazil | |
| Brasil Telecom Cabos Submarinos (Holding) Ltda. | Brazil | |
| Brasil Telecom Cabos Submarinos Ltda. | Brazil | |
| Brasil Telecom Subsea Cable Systems (Bermuda) Ltd. | Bermuda | |
| Brasil Telecom of America Inc. | United States | |
| Brasil Telecom de Venezuela S.A. | Venezuela | |
| iBest Holding Corporation | Cayman | |
| Opinia (Cayman) Limited | Grand Cayman | |
| Opinia S.A. | Brazil | |
| Lokau México de S.A. de C.V. | Mexico | |
| iBest Espanha Award España S.L. | Spain | |
| iBest México Award Mexico S.A. de C.V. | Mexico | |
| Freelance S.A. | Brazil | |
| Internet Group do Brasil Ltda. | Brazil | |
| Brasil Telecom Comunicação Multimídia Ltda. | Brazil | |
| (formerly known as MetroRED Telecomunicações | ||
| Ltda.) | ||
| Santa Bárbara do Pantanal S.A. | Brazil | |
| Santa Bárbara dos Pinhais S.A. | Brazil | |
| Santa Bárbara do Cerrado S.A. | Brazil | |
| Santa Bárbara dos Pampas S.A. | Brazil |
