Exhibit 7.1

TELÉFONOS DE MÉXICO, S.A.B. DE C.V. AND SUBSIDIARIES

RATIOS OF EARNINGS
TO FIXED CHARGES

Millions of Mexican pesos, see Note 1 II.b and 18

to our audited consolidated financial statements



|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|--------------------------------------------------- |  | ---- | ------ |  | ---- | -- | ------ | ---- |  | -- | ------ | - |  | ---- | ------ |  |  | -- | ------ | 
|CONCEPT                                             |  | 2010 |        |  | 2009 |    |        | 2008 |  |    | 2007   |   |  | 2006 |       
|                                                    |  |      |        |  |     
|Mexican FRS:                                        |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Income from continuing operations before income tax |  | P.   | 23,779 |  |      | P. | 28,955 |      |  | P. | 29,769 |   |  | P.   | 40,508 |  |  | P. | 39,890 | 
|Less:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Equity interest in net income (loss) of affiliates  |  |      | 196    |  |      |    | 255    |      |  |    | (62    | ) |  |      | 17     |  |  |    | 9      | 
|Plus:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Fixed charges:                                      |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Interest expense                                    |  |      | 5,734  |  |      |    | 6,122  |      |  |    | 7,652  |   |  |      | 6,615  |  |  |    | 6,952  | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Earnings under Mexican FRS                          |  | P.   | 29,317 |  |      | P. | 34,822 |      |  | P. | 37,483 |   |  | P.   | 47,106 |  |  | P. | 46,833 | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|                                                    |  |      |        |  |     
|U.S. GAAP:                                          |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Income from continuing operations before income tax |  | P.   | 23,189 |  |      | P. | 28,172 |      |  | P. | 29,530 |   |  | P.   | 39,166 |  |  | P. | 39,355 | 
|Less:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Equity interest in net income (loss) of affiliates  |  |      | 196    |  |      |    | 255    |      |  |    | (62    | ) |  |      | 17     |  |  |    | 9      | 
|Plus:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Fixed charges:                                      |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Interest expense                                    |  |      | 5,734  |  |      |    | 6,122  |      |  |    | 7,652  |   |  |      | 6,615  |  |  |    | 6,952  | 
|Interest capitalized                                |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Total                                               |  |      | 5,734  |  |      |    | 6,122  |      |  |    | 7,652  |   |  |      | 6,615  |  |  |    | 6,952  | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Plus:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Depreciation of capitalized interest                |  |      | 235    |  |      |    | 260    |      |  |    | 293    |   |  |      | 342    |  |  |    | 477    | 
|Less:                                               |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Interest capitalized                                |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Earnings under U.S. GAAP                            |  | P.   | 28,962 |  |      | P. | 34,299 |      |  | P. | 37,537 |   |  | P.   | 46,106 |  |  | P. | 46,775 | 
|                                                    |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|                                                    |  |      |        |  |     
|RATIOS OF EARNINGS TO FIXED CHARGES:                |  |      |        |  |      |    |        |      |  |    |        |   |  |      |        |  |  |    |        | 
|Mexican FRS                                         |  |      | 5.1    |  |      |    | 5.7    |      |  |    | 4.9    |   |  |      | 7.1    |  |  |    | 6.7    | 
|U.S. GAAP                                           |  |      | 5.1    |  |      |    | 5.6    |      |  |    | 4.9    |   |  |      | 7.0    |  |  |    | 6.7    |