**Exhibit      8.1**

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

**List        of Subsidiaries**

|  **Direct                      Subsidiaries**                             |   | **Jurisdiction                      of Incorporation** |   |  **Percentage                      Stake** |
|--------------------------------------------------------------------------------|--------|--------------------------------------------------------|--------|-------------------------------------------------|
|                                                                           |   |                                                   |   |                                            |
| Alta                      del Centro, S.A. de C.V.                             |   | Mexico                                                 |   | 99.50%                                          |
| Alycom                      Saba, S.A. de C.V.                                 |   | Mexico                                                 |   | 99.99%                                          |
| 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                      Osa Mayor, S.A. de C.V.                      |   | Mexico                                                 |   | 99.50%                                          |
| Inmobiliaria                      Perceval, S.A. de C.V.                       |   | Mexico                                                 |   | 99.99%                                          |
| 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%                                          |
| Servicios                      Administrativos Grupo Casa 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%                                          |
| Distribuidora                      Drogueros, S.A. de C.V.                     |   | Mexico                                                 |   | 99.99%                                          |
| Distribuidora                      Solis Garza, S.A. de C.V.                   |   | Mexico                                                 |   | 99.99%                                          |
| Drogueros                      S.A. de C.V.                                    |   | Mexico                                                 |   | 99.99%                                          |
| Distribuidora                      y Griega, S.A. de C.V.                      |   | Mexico                                                 |   | 99.99%                                          |
| Distribuidora                      Citem, S.A. de C.V.                         |   | Mexico                                                 |   | 99.99%                                          |
| Estrella                      del Este, S.A. de C.V.                           |   | Mexico                                                 |   | 99.99%                                          |
| Farmacias                      Solis Hospitalarias y Oncologicas, S.A. de C.V. |   | Mexico                                                 |   | 99.99%                                          |
| Grupo                      Mexatar, 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%                                          |