**Grupo      Casa Saba, S.A. de C.V.**

**Exhibit      8.1**

**List      of Subsidiaries**

| **Direct                Subsidiaries**                   | **Jurisdiction                of Incorporation** | **Percentage                Stake** |
|----------------------------------------------------------|--------------------------------------------------|-------------------------------------|
|                                                     |                                             |                                |
| Alta                del Centro, S.A. de C.V.        | Mexico                                           | 99.50%                              |
| Bloques                y Ladrillos, S.A. de C.V..        | Mexico                                           | 99.99%                              |
| Capa                S.A. de C.V.                         | Mexico                                           | 99.50%                              |
| Casa                Saba, S.A. de C.V..                  | Mexico                                           | 99.99%                              |
| Distribuidora                Casa Saba, S.A. de C.V.     | Mexico                                           | 99.99%                              |
| Distribuidora                Eclipse, S.A. de C.V        | Mexico                                           | 99.99%                              |
| Estrella                del Pacífico, S.A. de C.V.  | Mexico                                           | 99.99%                              |
| Inmobiliaria                Iliria, S.A. de C.V.         | Mexico                                           | 99.99%                              |
| Inmobiliaria                Perceval, S.A. de C.V.       | Mexico                                           | 99.99%                              |
| Inmobiliaria                Osa Mayor, S.A. de C.V       | Mexico                                           | 99.50%                              |
| Inmuebles                La Laguna, S.A. de C.V          | Mexico                                           | 99.50%                              |
| Organización                Sip, S.A. de C.V.       | Mexico                                           | 99.99%                              |
| Publicaciones                CITEM, S.A. de C.V.         | Mexico                                           | 99.99%                              |
| Solo                S.A. de C.V.                         | Mexico                                           | 99.99%                              |
| Transportes                Marproa, S.A. de C.V.         | Mexico                                           | 99.50%                              |
| Ultima                del Golfo, S.A. de C.V.            | Mexico                                           | 99.50%                              |
|                                                     |                                             |                                |
| **Indirect                Subsidiaries**                 |                                             |                                |
|                                                     |                                             |                                |
| Centennial                S.A. de C.V.                   | Mexico                                           | 99.99%                              |
| Drogueros                S.A. de C.V.                    | Mexico                                           | 99.99%                              |
| Estrella                del Este, S.A. de C.V.           | Mexico                                           | 99.99%                              |
| Grupo                Mexatar, S.A. de C.V.               | Mexico                                           | 99.99%                              |
| Inmobiliaria                Dejanira, S.A. de C.V        | Mexico                                           | 99.99%                              |
| Inmuebles                Visosil, S.A. de C.V.           | Mexico                                           | 99.99%                              |
| Servicios                Corporativos Saba, S.A. de C.V. | Mexico                                           | 99.99%                              |
| Uno                @ Uno, S.A. de C.V.                   | Mexico                                           | 99.99%                              |