**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%                              |
| Servicios                Corporativos Drogueros, 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%                              |
| Distribuidora                Drogueros, S.A. de C.V.          |   | Mexico                                           | 99.99%                              |

----