Exhibit 8.1
| Subsidiaries | Country of Incorporation | Voting Interest |
| Biodexa Australia PTY Ltd | Australia | 100% |
| Biodexa Ireland Ltd | Republic of Ireland | 100% |
| Biodexa US, Inc. | United States | 100% |
| Biodexa Pharma (Wales) Limited | England and Wales | 100% |
| Biodexa Ltd | England and Wales | 100% |