Exhibit 8.1

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

(as of December 31, 2010)



|                                                                        |  |                             |  |                     |     |   |             |                                                                                                               
|----------------------------------------------------------------------- |  | --------------------------- |  | ------------------- | --- | - | ----------- | --------------------------------------------------------------------------------------------------------------
|Name of Company                                                         |  | Jurisdictionof Organization |  | PercentageOwned
(1) |     |   | 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                                     
|                                                                        |  |                             | 
|GA del Pacífico Partipacoes do Brasil LTDA                              |  | Brazil                      |  |                     | 100 | % |             | Holding company for other acquisitions (incorporated in 2010; not operational through the date of this filing)



|(1) | Grupo Aeroportuario del Pacífico, S.A.B. de C.V. directly holds 99.99% of the shares in each of our subsidiaries. The remaining shares of Servicios a la
Infraestructura Aeroportuaria del Pacífico, S.A. de C.V. are held by Aeropuerto de Guadalajara, S.A. de C.V., while the remaining shares of our other subsidiaries are held by Servicios a la Infraestructura Aeroportuaria del Pacífico,
S.A. de C.V. As a result, Grupo Aeroportuario del Pacífico, S.A.B. de C.V. directly or indirectly holds 100% of the shares of each of our subsidiaries.
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