EXHIBIT 8.1 SUBSIDIARIES OF NETEASE.COM, INC Jurisdiction of Subsidiary Organization Ownership - --------------------------------------------------- --------------- --------- NetEase Information Technology (Beijing) Co., Ltd. People's 100% Republic of China NetEase Information Technology (Shanghai) Co., Ltd. People's 100% Republic of China NetEase Interactive Entertainment Ltd. British Virgin 100% Islands NetEase (U.S.) Inc. United States 100% Guangzhou Boguan Telecommunication Technology People's 100% Limited Republic of China Guangzhou NetEase Interactive Entertainment Limited People's 100%/1/ Republic of China - ---------- /1/ Indirectly, through our 100% ownership of NetEase Interactive Entertainment Ltd.