Exhibit 8.1

List of Subsidiaries of Grupo Aeroportuario del Pacifico, S.A.B. de C.V.

(at December 31,
2007)



|                                                                        |  |                             |  |                 |  |                                                                          
|----------------------------------------------------------------------- |  | --------------------------- |  | --------------- |  | -------------------------------------------------------------------------
|Name of Company                                                         |  | Jurisdictionof Organization |  | PercentageOwned |  | Description                                                              
|                                                                        |  |                             | 
|Aeropuerto de Guadalajara, S.A. de C.V.                                 |  | Mexico                      |  | 100             |  | Holds concession for Guadalajara International
Airport                   
|                                                                        |  |                             | 
|Aeropuerto de Tijuana, S.A. de C.V.                                     |  | Mexico                      |  | 100             |  | Holds concession for Tijuana International Airport                       
|                                                                        |  |                             | 
|Aeropuerto de Puerto Vallarta, S.A. de C.V.                             |  | Mexico                      |  | 100             |  | Holds concession for Puerto Vallarta International
Airport               
|                                                                        |  |                             | 
|Aeropuerto de San José del Cabo, S.A. de C.V.                           |  | Mexico                      |  | 100             |  | Holds concession for Los Cabos International Airport                     
|                                                                        |  |                             | 
|Aeropuerto de Hermosillo, S.A. de C.V.                                  |  | Mexico                      |  | 100             |  | Holds concession for Hermosillo International Airport                    
|                                                                        |  |                             | 
|Aeropuerto del Bajío, S.A. de C.V.                                      |  | Mexico                      |  | 100             |  | Holds concession for Guanajuato International Airport                    
|                                                                        |  |                             | 
|Aeropuerto de Morelia, S.A. de C.V.                                     |  | Mexico                      |  | 100             |  | Holds concession for Morelia International Airport                       
|                                                                        |  |                             | 
|Aeropuerto de La Paz, S.A. de C.V.                                      |  | Mexico                      |  | 100             |  | Holds concession for La Paz International Airport                        
|                                                                        |  |                             | 
|Aeropuerto de Aguascalientes, S.A. de C.V.                              |  | Mexico                      |  | 100             |  | Holds concession for Aguascalientes International
Airport                
|                                                                        |  |                             | 
|Aeropuerto de Mexicali, S.A. de C.V.                                    |  | Mexico                      |  | 100             |  | Holds concession for Mexicali International Airport                      
|                                                                        |  |                             | 
|Aeropuerto de Los Mochis, S.A. de C.V.                                  |  | Mexico                      |  | 100             |  | Holds concession for Los Mochis International Airport                    
|                                                                        |  |                             | 
|Aeropuerto de Manzanillo, S.A. de C.V.                                  |  | Mexico                      |  | 100             |  | Holds concession for Manzanillo International Airport                    
|                                                                        |  |                             | 
|Servicios a la Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. |  | Mexico                      |  | 100             |  | Provider of administrative services to our other
subsidiaries            
|                                                                        |  |                             | 
|Corporativo de Servicios Aeroportuarios, S.A. de C.V.                   |  | Mexico                      |  | 100             |  | Provider of operational services to our other
subsidiaries               
|                                                                        |  |                             | 
|Puerta Cero Parking, S.A. de C.V.                                       |  | Mexico                      |  | 100             |  | Provider of car parking administration services to
our other subsidiaries