. . . EXHIBIT 8.1 LIST OF SUBSIDIARIES YEAR OF JURISDICTION OF SUBSIDIARY INCORPORATION INCORPORATION PERCENTAGE OWNED Hoshin GigaMedia Center Inc. 1997 Taiwan 100% GigaMusic.com Ltd. 2001 Cayman Islands 95% G-Music 2002 Cayman Islands 58% Koos Broadband Telecom Limited 2001 Taiwan 99.90%