Exhibit 8
| Country of | Percentage | |||||||
| Subsidiary | incorporation | Interest Held | Interest | |||||
| British Sky Broadcasting Limited (“BSkyB Limited”) | England and Wales | British Sky Broadcasting Group plc (“BSkyB”) holds 10,000,002 Ordinary Shares of £1 each | 100 | % | ||||
| Sky Television Limited | England and Wales | BSkyB holds 13,376,982 Ordinary Shares of £1 each | 100 | % | ||||
| Sports Internet Group Limited | England and Wales | BSkyB holds 38,247,184 Ordinary Shares of 5p each | 100 | % | ||||
| BSkyB Finance Limited | England and Wales | BSkyB holds 556,440,638 Ordinary Shares of £1 each | 100 | % | ||||
| British Interactive Broadcasting Holdings Limited | England and Wales | BSkyB holds 522,220 Ordinary Shares of £1 each | 80.1 | % | ||||
| BSkyB Limited holds 129,740 Ordinary Shares of £1 each | 19.9 | % | ||||||
| Sky Subscribers Services Limited | England and Wales | BSkyB Limited holds 2 Ordinary Shares of £1 each | 100 | % | ||||
| Sky In-Home Service Limited | England and Wales | Sky Ventures Limited holds 1,576,000 Ordinary Shares of £1 each | 100 | % | ||||
| BSkyB Home Shopping Limited | England and Wales | Sky Ventures Limited holds 2 Ordinary Shares of £1 each | 100 | % | ||||
| Hestview Limited | England and Wales | Surrey Group Limited, a wholly owned subsidiary of Sports Internet Group Limited, holds 108 Ordinary Shares of £1 each | 100 | % | ||||
| Sky Interactive Limited | England and Wales | British Interactive Broadcasting Holdings Limited holds 2 Ordinary Shares of £1 each | 100 | % | ||||
| Sky Ventures Limited | England and Wales | BSkyB Limited holds 912 Ordinary Shares of £1 each | 100 | % | ||||
| British Sky Broadcasting SA | Luxembourg | BSkyB Limited holds 12,500 Ordinary Shares of £12 each | 100 | % | ||||
| Sky New Media Ventures Limited | England and Wales | BSkyB Limited holds 12,500 Ordinary Shares of £1 each | 100 | % | ||||
