Exhibit 8.1



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



List of Subsidiaries



|Company Name                                   |  | Jurisdiction |  | Percentage Stake |      
|---------------------------------------------- |  | ------------ |  | ---------------- | -----
|                                               |  |              |  |                  |      
|Indirect Subsidiaries                          |  |              |  |                  |      
|                                               |  |              |  |                  |      
|Administradora Daltem, S.A. de C.V.            |  | Mexico       |  |                  | 99.99
|Alta del Centro, S.A. de C.V.                  |  | Mexico       |  |                  | 99.99
|Alycom Saba, S.A. de C.V.                      |  | Mexico       |  |                  | 99.99
|Capa, S.A. de C.V.                             |  | Mexico       |  |                  | 99.99
|Centennial, S.A. de C.V.                       |  | Mexico       |  |                  | 99.99
|Comercializadora Casa Saba, S.A. de C.V.       |  | Mexico       |  |                  | 99.99
|Controladora Casa Saba, S.A. de C.V.           |  | Mexico       |  |                  | 99.99
|Daltem Provee Nacional, S.A. de C.V.           |  | Mexico       |  |                  | 99.99
|Distribuidora Casa Saba, S.A. de C.V.          |  | Mexico       |  |                  | 99.99
|Distribuidora Centennial, S.A. de C.V.         |  | Mexico       |  |                  | 99.99
|Distribuidora Citem, S.A. de C.V.              |  | Mexico       |  |                  | 99.99
|Distribuidora Eclipse, S.A. de C.V.            |  | Mexico       |  |                  | 99.99
|Distribuidora y Griega, S.A. de C.V.           |  | Mexico       |  |                  | 99.99
|Estralla del Este, S.A. de C.V.                |  | Mexico       |  |                  | 99.99
|Estrella del Pacifico, S.A. de C.V.            |  | Mexico       |  |                  | 99.99
|Farmacias ABC de Mexico, S.A. de C.V.          |  | Mexico       |  |                  | 99.99
|Grupo Mexatar, S.A. de C.V.                    |  | Mexico       |  |                  | 99.99
|Imobiliaria Osa Mayor, 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
|Inmuebles la Laguna, S.A. de C.V.              |  | Mexico       |  |                  | 99.99
|Medicamentos Doctorgen, S.A. de C.V.           |  | Mexico       |  |                  | 99.99
|Organizacion Sip, S.A. de C.V.                 |  | Mexico       |  |                  | 99.99
|Publicaciones Citem, S.A. de C.V.              |  | Mexico       |  |                  | 99.99
|Repartos a Domicilio, S.A. de C.V.             |  | Mexico       |  |                  | 98.00
|Seadefarm, S.A. de C.V.                        |  | Mexico       |  |                  | 99.99
|Servicios Corporativos Citem, S.A. de C.V.     |  | Mexico       |  |                  | 99.99
|Servicios Corporativos Doctorgen, 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       |  |                  | 99.99
|Ultima del Golfo, S.A. de C.V.                 |  | Mexico       |  |                  | 99.99











|Direct Subsidiaries                              |  |        |  |  |        |  
|------------------------------------------------ |  | ------ |  |  | ------ | -
|                                                 |  |        |  |  |        |  
|Casa Saba, S.A. de C.V.                          |  | Mexico |  |  | 99.99  | %
|Casa Saba Brasil Holding, Ltda.                  |  | Brazil |  |  | 100.00 | %
|CSB Drogarias, S.A.                              |  | Brazil |  |  | 100.00 | %
|Daltem Provee Norte, S.A. de C.V.                |  | Mexico |  |  | 99.99  | %
|Distribuidora Drogueros, S.A. de C.V.            |  | Mexico |  |  | 99.99  | %
|Drogueros, S.A. de C.V.                          |  | Mexico |  |  | 99.99  | %
|Farmacias Ahumada, S.A.                          |  | Chile  |  |  | 97.80  | %
|Farmacias Provee de Especialidades, S.A. de C.V. |  | Mexico |  |  | 99.99  | %
|Inmuebles Visosil, S.A. de C.V.                  |  | Mexico |  |  | 99.99  | %
|Servicios Corporativos Drogueros, S.A. de C.V.   |  | Mexico |  |  | 99.99  | %
|Servicios Corporativos Saba, S.A. de C.V.        |  | Mexico |  |  | 99.99  | %
|Tampico Sports Clinic Ambulatorias, S.A. de C.V. |  | Mexico |  |  | 50.01  | %