Exhibit 8.1



SUBSIDIARIES OF CPFL ENERGIA S.A.

   Jurisdiction of IncorporationCompanhia Paulista de Força e Luz (CPFL Paulista)

   Federative Republic of BrazilCompanhia Piratininga de Força e Luz (CPFL Piratininga)

   Federative Republic of BrazilRio Grande Energia S.A. (RGE)

   Federative Republic of BrazilRGE Sul Distribuidora de Energia S.A. (RGE Sul)

   Federative Republic of BrazilCompanhia Jaguari de Energia (CPFL Santa Cruz)

   Federative Republic of BrazilCPFL Geração de Energia S.A. (CPFL Geração)

   Federative Republic of BrazilCompanhia Energética Rio das Antas (CERAN)

   Federative Republic of BrazilFoz do Chapecó Energia S.A. (Foz do Chapecó)

   Federative Republic of BrazilCampos Novos Energia S.A. (ENERCAN)

   Federative Republic of BrazilEnergética Barra Grande S.A. (BAESA)

   Federative Republic of BrazilCentrais Elétricas da Paraíba S.A.  (EPASA)

   Federative Republic of BrazilPaulista Lajeado Energia S.A. (Paulista Lajeado)

   Federative Republic of BrazilCPFL Energias Renováveis S.A. (CPFL Renováveis)

   Federative Republic of BrazilCPFL Centrais Geradoras Ltda. (CPFL Centrais Geradoras)

   Federative Republic of BrazilCPFL Comercialização Brasil S.A. (CPFL Brasil)

   Federative Republic of BrazilClion Assessoria e Comercialização de Energia Elétrica Ltda. (CPFL Meridional)

   Federative Republic of BrazilCPFL Comercialização Cone Sul S.A. (CPFL Cone Sul)

   Federative Republic of BrazilCPFL Planalto Ltda. (CPFL Planalto)

   Federative Republic of BrazilCPFL Brasil Varejista S.A. (CPFL Brasil Varejista)

   Federative Republic of BrazilCPFL Serviços, Equipamentos, Indústria e Comércio S.A. (CPFL Serviços)

   Federative Republic of BrazilNECT Serviços Administrativos Ltda. (Nect)

   Federative Republic of BrazilCPFL Atende Centro de Contatos e Atendimentos Ltda. (CPFL Atende)

   Federative Republic of BrazilCPFL Total Serviços Administrativos Ltda. (CPFL Total)

   Federative Republic of BrazilCPFL Eficiência Energética S.A. (CPFL Eficiência)

   Federative Republic of BrazilTI Nect Serviços de Informática Ltda. (Authi)

   Federative Republic of BrazilCPFL Transmissão Piracicaba S.A. (CPFL Piracicaba)

   Federative Republic of BrazilCPFL Transmissora Morro Agudo S.A (CPFL Morro Agudo)

   Federative Republic of BrazilCPFL Telecom S.A. (CPFL Telecom)

   Federative Republic of BrazilCPFL GD S.A. (CPFL GD)

   Federative Republic of BrazilCPFL Jaguari de Geração de Energia Ltda. (Jaguari de Geração)

   Federative Republic of BrazilChapecoense Geração S.A. (Chapecoense)

   Federative Republic of BrazilSul Geradora Participações S.A. (Sul Geradora)

   Federative Republic of Brazil




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Atlântica I Parque Eólico S.A.

   Federative Republic of BrazilAtlântica II Parque Eólico S.A.

   Federative Republic of BrazilAtlântica IV Parque Eólico S.A.

   Federative Republic of BrazilAtlântica V Parque Eólico S.A.

   Federative Republic of BrazilBonanza Energética S.A.

   Federative Republic of BrazilBons Ventos Geradora de Energia S.A

   Federative Republic of BrazilBVP S.A.

   Federative Republic of BrazilCampo dos Ventos I Energias Renováveis S.A.

   Federative Republic of BrazilCampo dos Ventos II Energias Renováveis S.A.

   Federative Republic of BrazilCampo dos Ventos III Energias Renováveis S.A

   Federative Republic of BrazilCampo dos Ventos IV Energias Renováveis S.A

   Federative Republic of BrazilCampo dos Ventos V Energias Renováveis S.A.

   Federative Republic of BrazilCherobim Energética S.A.

   Federative Republic of BrazilChimay Empreendimentos e Participações S.A.

   Federative Republic of BrazilCompanhia Energética Novo Horizonte

   Federative Republic of BrazilCompanhia Hidroelétrica Figueirópolis

   Federative Republic of BrazilCPFL Bio Buriti S.A.

   Federative Republic of BrazilCPFL Bio Formosa S.A.

   Federative Republic of BrazilCPFL Bio Ipê S.A.

   Federative Republic of BrazilCPFL Bio Pedra S.A.

   Federative Republic of BrazilCPFL Bioenergia S.A.

   Federative Republic of BrazilCPFL Sul Centrais Elétricas Ltda.

   Federative Republic of BrazilDESA Comercializadora de Energia S.A.

   Federative Republic of BrazilDesa Eólicas S.A.

   Federative Republic of BrazilDesa Eurus I S.A.

   Federative Republic of BrazilDesa Eurus III S.A.

   Federative Republic of BrazilDesa Morro dos Ventos I S.A.

   Federative Republic of BrazilDesa Morro dos Ventos II S.A.

   Federative Republic of BrazilDesa Morro dos Ventos III S.A.

   Federative Republic of BrazilDesa Morro dos Ventos IV S.A.

   Federative Republic of BrazilDesa Morro dos Ventos IX S.A.

   Federative Republic of BrazilDesa Morro dos Ventos VI S.A.

   Federative Republic of BrazilDESA PCH1 Holding

   Federative Republic of BrazilDistancia Energética S.A.

   Federative Republic of BrazilDobrevê Energia S.A.

   Federative Republic of BrazilEólica Formosa Geração e Comercialização de Energia S.A.

   Federative Republic of BrazilEólica Holding S.A.

   Federative Republic of BrazilEólica Icaraizinho Geração e Comercialização de Energia S.A.

   Federative Republic of BrazilEólica Paracuru Geração e Comercialização de Energia S.A.

   Federative Republic of BrazilEurus V Energias Renováveis S.A

   Federative Republic of BrazilEurus VI Energias Renováveis Ltda.

   Federative Republic of BrazilJayaditya Empreendimentos e Participações Ltda.

   Federative Republic of BrazilLacenas Participações (Bio Ester)

   Federative Republic of Brazil




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Laranjinha Energética S.A.

   Federative Republic of BrazilLudesa Energética S.A.

   Federative Republic of BrazilMata Velha Energética S.A.

   Federative Republic of BrazilMohini Empreendimentos e Participações Ltda.

   Federative Republic of BrazilMorro do Vento Energias Renováveis S.A.

   Federative Republic of BrazilPCH Holding 2 S.A.

   Federative Republic of BrazilPCH Holding S.A.

   Federative Republic of BrazilPCH Participações S.A.

   Federative Republic of BrazilPedra Cheirosa I Energia Ltda.

   Federative Republic of BrazilPedra Cheirosa II Energia Ltda.

   Federative Republic of BrazilRenascer Centrais Elétricas S.A.

   Federative Republic of BrazilRio Claro Energética S.A.

   Federative Republic of BrazilRosa dos Ventos Geração e Comercialização de Energia S.A

   Federative Republic of BrazilSanta Clara I Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Clara II Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Clara III Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Clara IV Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Clara V Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Clara VI Energias Renováveis Ltda.

   Federative Republic of BrazilSanta Luzia Energética S.A.

   Federative Republic of BrazilSanta Mônica Energias Renovaveis S.A.

   Federative Republic of BrazilSanta Ursula Energias Renovaveis S.A.

   Federative Republic of BrazilSão Benedito Energias Renovaveis S.A.

   Federative Republic of BrazilSão Domingos Energias Renovaveis S.A.

   Federative Republic of BrazilSIIF Cinco Geração e Comercialização de Energia S.A.

   Federative Republic of BrazilSIIF Desenvolvimento de Projetos de Energia Eólica Ltda.

   Federative Republic of BrazilSIIF Energies do Brasil Ltda.

   Federative Republic of BrazilSPE Aiuruoca Energia S.A.

   Federative Republic of BrazilSPE Alto Irani Energia S.A.

   Federative Republic of BrazilSPE Arvoredo Energia S.A.

   Federative Republic of BrazilSPE Baixa Verde Energia S.A.

   Federative Republic of BrazilSPE Barra da Paciência Energia S.A.

   Federative Republic of BrazilSPE Bio Alvorada S.A.

   Federative Republic of BrazilSPE Bio Coopcana S.A.

   Federative Republic of BrazilSPE Boa Vista 2 Energia S.A.

   Federative Republic of BrazilSPE Cachoeira Grande Energia S.A.

   Federative Republic of BrazilSPE Cajueiro Energia S.A.

   Federative Republic of BrazilSPE Cocais Grande Energia S.A.

   Federative Republic of BrazilSPE Corrente Grande Energia S.A.

   Federative Republic of BrazilSPE Costa Branca Energia S.A.

   Federative Republic of BrazilSPE Costa das Dunas Energia S.A.

   Federative Republic of BrazilSPE CPFL Solar 1 Energia S.A. (Tanquinho)

   Federative Republic of BrazilSPE Farol de Touros Energia S.A.

   Federative Republic of Brazil




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SPE Figueira Branca Energia S.A.

   Federative Republic of BrazilSPE Gameleira Energia S.A.

   Federative Republic of BrazilSPE Juremas Energia S.A.

   Federative Republic of BrazilSPE Macacos Energia S.A.

   Federative Republic of BrazilSPE Navegantes Energia S.A.

   Federative Republic of BrazilSPE Ninho da Águia Energia S.A.

   Federative Republic of BrazilSPE Paiol Energia S.A.

   Federative Republic of BrazilSPE Pedra Preta Energia S.A.

   Federative Republic of BrazilSPE Penedo Energia Ltda.

   Federative Republic of BrazilSPE Plano Alto Energia S.A.

   Federative Republic of BrazilSPE Salto Góes Energia S.A.

   Federative Republic of BrazilSPE Santa Cruz Energia S.A.

   Federative Republic of BrazilSPE São Gonçalo Energia S.A.

   Federative Republic of BrazilSPE Tombo Energia Ltda.

   Federative Republic of BrazilSPE Turbina 15 Energia S.A.

   Federative Republic of BrazilSPE Turbina 16 Energia S.A.

   Federative Republic of BrazilSPE Turbina 17 Energia S.A.

   Federative Republic of BrazilSPE Varginha Energia S.A.

   Federative Republic of BrazilSPE Várzea Alegre Energia S.A.

   Federative Republic of BrazilVarginha Energética S.A.

   Federative Republic of BrazilVentos de Santo Dimas Energias Renovaveis S.A.

   Federative Republic of BrazilVentos de São Martinho Energias Renovaveis S.A.

   Federative Republic of BrazilWF 1 HOLDING S.A.

   Federative Republic of BrazilWF WIND HOLDING V S.A.

   Federative Republic of BrazilWF WIND HOLDING VII S.A.

   Federative Republic of BrazilWF Wind Holding VIII S.A.

   Federative Republic of BrazilWF Wind Holding X S.A.

   Federative Republic of BrazilWF Wind Holding XI S.A.

   Federative Republic of Brazil