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 17

to our audited consolidated financial statements



|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|--------------------------------------------------- |  | ---- | --------- | ---- | - | --------- | ---- |  | ---- | --------- | ---- | - | --------- |  | - | --------- | -
|CONCEPT                                             |  | 2009 |           | 2008 |   |           | 2007 |  | 2006 |           | 2005 |  
|Mexican FRS:                                        |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Income from continuing operations before income tax |  | P    | .  28,955 |      | P | .  29,769 |      |  | P    | .  40,508 |      | P | .  39,890 |  | P | .  38,468 |  
|Less:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Equity interest in net income (loss) of affiliates  |  |      | 255       |      |   | (62       | )    |  |      | 17        |      |   | 9         |  |   | (20       | )
|Plus:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Fixed charges:                                      |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Interest expense                                    |  |      | 6,122     |      |   | 7,652     |      |  |      | 6,615     |      |   | 6,952     |  |   | 6,409     |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Earnings under Mexican FRS                          |  | P    | .  34,822 |      | P | .  37,483 |      |  | P    | .  47,106 |      | P | .  46,833 |  | P | .  44,897 |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|U.S. GAAP:                                          |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Income from continuing operations before income tax |  | P    | .  28,172 |      | P | .  29,530 |      |  | P    | .  39,166 |      | P | .  39,355 |  | P | .  37,252 |  
|Less:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Equity interest in net income (loss) of affiliates  |  |      | 255       |      |   | (62       | )    |  |      | 17        |      |   | 9         |  |   | (20       | )
|Plus:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Fixed charges:                                      |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Interest expense                                    |  |      | 6,122     |      |   | 7,652     |      |  |      | 6,615     |      |   | 6,952     |  |   | 6,563     |  
|Interest capitalized                                |  |      | 0         |      |   | 0         |      |  |      | 0         |      |   | 0         |  |   | 11        |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Total                                               |  |      | 6,122     |      |   | 7,652     |      |  |      | 6,615     |      |   | 6,952     |  |   | 6,574     |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Plus:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Depreciation of capitalized interest                |  |      | 260       |      |   | 293       |      |  |      | 342       |      |   | 477       |  |   | 612       |  
|Less:                                               |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Interest capitalized                                |  |      | 0         |      |   | 0         |      |  |      | 0         |      |   | 0         |  |   | 11        |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Earnings under U.S. GAAP                            |  | P    | .  34,299 |      | P | .  37,537 |      |  | P    | .  46,106 |      | P | .  46,775 |  | P | .  44,447 |  
|                                                    |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|RATIOS OF EARNINGS TO FIXED CHARGES:                |  |      |           |      |   |           |      |  |      |           |      |   |           |  |   |           |  
|Mexican FRS                                         |  |      | 5.7       |      |   | 4.9       |      |  |      | 7.1       |      |   | 6.7       |  |   | 7.0       |  
|U.S. GAAP                                           |  |      | 5.6       |      |   | 4.9       |      |  |      | 7.0       |      |   | 6.7       |  |   | 6.8       |