EXHIBIT 8.1

               LIST OF SUBSIDIARIES OF API ELECTRONICS GROUP, INC.

1.       API Electronics, Inc., organized under the laws of the state
         of Delaware;

2.       Filtran Inc. organized under the laws of the state of New York;

3.       Filtran Limited, organized under the laws of Ontario;

4.       Canadian Dataplex Ltd. organized under the federal laws of Canada; and

5.       Tactron Communications (Canada) Limited organized under the laws of
         Ontario.