Exhibit 8.1



GRUPO IMSA, S.A. DE C.V.



|     |  |                                    |  |                               |  |                                     
|---- |  | ---------------------------------- |  | ----------------------------- |  | ------------------------------------
|     |  | Name                               |  | Jurisdiction of Incorporation |  | Doing Business as                   
|1    |  | IMSA ACERO, S.A. DE C.V. and       |  | Mexico                        |  |                                    
|     |  |                                    | 
|     |  | ECORE HOLDING, S. DE R.L. DE C.V   |  | Mexico                        |  |                                    
|     |  |                                    | 
|1-1  |  | IMSA-MEX, S.A. DE C.V.             |  | Mexico                        |  | Imsa-Mex; IMSA; APM                 
|     |  |                                    | 
|1-2  |  | INDUSTRIA GALVANIZADORA, S.A.      |  | Guatemala                     |  | Ingasa                              
|     |  |                                    | 
|1-3  |  | IMSA STEEL, CORP.                  |  | Delaware, U.S.A.              |  | Steelscape                          
|     |  |                                    | 
|1-4  |  | IMSA INC.                          |  | Texas, U.S.A                  |  | Imsa Inc.                           
|     |  |                                    | 
|2    |  | IMSALUM, S.A. DE C.V.              |  | Mexico                        |  |                                    
|     |  |                                    | 
|2-1  |  | CUPRUM, S.A. DE C.V.               |  | Mexico                        |  | Cuprum                              
|     |  |                                    | 
|2-2  |  | VENTANAS CUPRUM, S.A. DE C.V.      |  | Mexico                        |  | Ventanas Cuprum                     
|     |  |                                    | 
|2-3  |  | LOUISVILLE LADDER GROUP, LLC       |  | Delaware, U.S.A.              |  | Louisville Ladder                   
|     |  |                                    | 
|2-4  |  | ESCALERAS, S. DE R.L. DE C.V.      |  | Mexico                        |  | Escaleras                           
|     |  |                                    | 
|2-5  |  | TIENDAS ALUTODO, S.A. DE C.V.      |  | Mexico                        |  | Tiendas Alutodo                     
|     |  |                                    | 
|3    |  | IMSATEC, S.A. DE C.V.              |  | Mexico                        |  |                                    
|     |  |                                    | 
|3-1  |  | EMPRESAS STABILIT, S.A. DE C.V.    |  | Mexico                        |  | Stabilit; Glasteel; Graham; Resolite
|     |  |                                    | 
|3-2  |  | IMSA ITW, S.A. DE C.V.             |  | Mexico                        |  | IMSA Signode; STAHL                 
|     |  |                                    | 
|3-3  |  | FORJAS METALICAS, S.A. DE C.V.     |  | Mexico                        |  | Formet                              
|     |  |                                    | 
|3-4  |  | MULTYPANEL, S.A. DE C.V.           |  | Mexico                        |  | Multypanel                          
|     |  |                                    | 
|3-5  |  | METL-SPAN, CORP.                   |  | Texas, U.S.A.                 |  | Metl Span                           
|     |  |                                    | 
|3-6  |  | GRUPO IMSA CHILE, S.A.             |  | Chile                         |  | Varco Pruden Chile; Tecnosteel      
|     |  |                                    | 
|3-7  |  | BAYER IMSA, S.A. DE C.V.           |  | Mexico                        |  | Bayer-IMSA                          
|     |  |                                    | 
|3-8  |  | VALMONT FORMET, S. DE R.L. DE C.V. |  | Mexico                        |  | Valmont Formet                      
|     |  |                                    | 
|3-9  |  | VARCO PRUDEN HOLDING, INC.         |  | Delaware, U.S.A.              |  | VP Buildings; United Panel          
|     |  |                                    | 
|3-10 |  | IMSA VARCO PRUDEN, S.A. DE C.V.    |  | Mexico                        |  | IMSA Varco Pruden                   
|     |  |                                    | 
|3-11 |  | ASC PROFILES INC.                  |  | Washington, U.S.A.            |  | ASC Profiles