EXHIBIT 8.1

LIST OF SUBSIDIARIES

Wholly Owned Subsidiaries:

	—		ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands
	—		ATA Testing Authority (Beijing) Limited, incorporated in the People’s Republic of China
	—		ATA Learning (Beijing) Inc., incorporated in the People’s Republic of China
	—		Beijing Jindixin Software Technology Limited, incorporated in the People’s Republic of China
	—		ATA Learning (Wuxi) Inc., incorporated in the People’s Republic of China

Consolidated Affiliated Entity:

—

ATA Online (Beijing) Education Technology Limited, incorporated in the People’s Republic of China