Table of Contents

Exhibit 8.1

SIGNIFICANT SUBSIDIARIES

The table below sets forth all of our direct and indirect significant subsidiaries and the percentage of equity of each subsidiary we owned directly or indirectly as of December 31, 2008:

|                                                     |                                                  |                                            |        |                  |         |                                                                 |                                                                                                       |                                                                  
|---------------------------------------------------- | ------------------------------------------------ | ------------------------------------------ | ------ | ---------------- | ------- | --------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------- | -----------------------------------------------------------------
|Name of Company                                      |                                                  | Jurisdiction of Incorporation              |        | Percentage Owned |         | Description                                                    
|                                                     |                                                  |                                            |        |                  |         |                                                                 |                                                                                                       |                                                                  
|Propimex, S.A. de C.V.                               |                                                  | Mexico                                     |        | 100.00%          |         | Manufacturer of bottles and distributor of bottled beverages.  
|                                                     | Panamco México, S.A. de C.V                      |                                            | Mexico |                  | 96.65%  |                                                                 | Manufacturer of bottles and related products for bottling beverages.                                 
|Controladora Interamericana de Bebidas, S.A. de C.V. |                                                  | Mexico                                     |        | 100.00%          |         | Holding company of manufacturers and distributors of beverages.
|                                                     | Administración y Asesoria Integral, S.A. de C.V. |                                            | Mexico |                  | 100.00% |                                                                 | Holding company of manufacturers and distributors of beverages.                                      
|                                                     | Refrescos Latinoamericanos, S.A. de C.V.         |                                            | Mexico |                  | 100.00% |                                                                 | Holding company of manufacturers and distributors of beverages.                                      
|                                                     | Kristine Oversease,  S.A. de C.V.                |                                            | Mexico |                  | 83.11%  |                                                                 | Intermediate holding company of manufacturers and distributors of beverages for Brazilian operations.
|                                                     |                                                  | Dixer Distribuidora de Bebidas, S.A.       |        | Brazil           |         | 100.00%                                                         |                                                                                                       | Holding company of manufacturers and distributors of beverages.  
|                                                     |                                                  | Spal Industria Brasileira de Bebidas, S.A. |        | Brazil           |         | 97.95%                                                          |                                                                                                       | Manufacturer of cans and related products for bottling beverages.

Exh. 8.1 -1

---