Brilliance China Automotive (BCAUY) 20-F 2002 FY Annual report (foreign)

EXHIBIT 8.1

List of Significant Subsidiaries of Brilliance China Automotive Holdings Limited

     The following table lists information concerning the significant subsidiaries of Brilliance China Automotive as of December 31, 2002:

		Percentage of
		Interest held by
	Jurisdiction of	Brilliance China
Name	Incorporation	Automotive (%)
Subsidiaries
Shenyang Brilliance JinBei Automobile Co., Ltd.	China		51	%
Ningbo Yuming Machinery Industrial Co., Ltd.	China		51	%
Shenyang XingYuanDong Automobile Component Co., Ltd.	China		100	%
Shenyang Jianhua Motors Engine Co., Ltd.	China		100	%
Ningbo Brilliance Ruixing Auto Components Co., Ltd.	China		100	%
Mianyang Brilliance Ruian Automotive Components Co., Ltd.	China		100	%
China Brilliance Automotive Components Group Limited	Bermuda		100	%
Southern State Investment Limited	BVI		100	%
Beston Asia Investment Limited	BVI		100	%
Pure Shine Limited	BVI		100	%
Key Choices Group Limited	BVI		100	%
Shenyang Brilliance Dongxing Automotive Component Co., Ltd.	China		100	%
Shenyang Xingchen Automotive Seats Co., Ltd.	China		90	%
Associated companies
Mianyang Xinchen Engine Co., Ltd.	China		50	%
Shenyang Xinguang Brilliance Automotive Engine Co., Ltd.	China		50	%
Shenyang Aerospace Mitsubishi Motors Engine Manufacturing Co., Ltd.	China		12.8	%

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