YOKU [YOUKU TUDOU] S-8:

[] [TABLE OF CONTENTS ARTICLE I DEFINITIONS 1 Section 1.1 “ADS Record Date” 1 Section 1.2 “Affiliate” 1 Section 1.3 “American Depositary Receipt(s)”, “ADR(s)” and “Receipt(s)” 2 Section 1.4 “American Depositary Share(s)” and “ADS(s)” 2] [Youku.com Inc. 5/F, SinoSteel Plaza 8 Haidian Street Haidian District Beijing 100080 The People’s Republic of China e-mail: sarman@applebyglobal.com direct dial: Tel Fax client ref: appleby ref: SXA/313121.0009 29 December 2010 Dear Sirs Youku.com Inc. Registration Statement Shares We have examined the Registration Statement on Form S-8 to be filed by Youku.com Inc., a Cayman Islands Exempted Company incorporated with] [Consent of Independent Registered Public Accounting Firm Beijing, People’s Republic of China December 29, 2010 EX-23.1 4 dex231.htm CONSENT OF ERNST & YOUNG HUA MING]

YOKU [YOUKU TUDOU] 424B4: [THIS PAGE INTENTIONALLY LEFT BLANK] Page Summary 1

[[THIS PAGE INTENTIONALLY LEFT BLANK] Page Summary 1 Risk Factors 15 53 Use of Proceeds 55 Dividend Policy 56 Capitalization 57 Dilution 58 Exchange Rate Information 60 Enforceability of Civil Liabilities 61 Corporate Structure 63 Selected Consolidated Financial Data 70 Management’s Discussion and Analysis of Financial Condition and Results of Operations 73 Industry 104 Business 110 Regulation 126 Management 147]

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