##### 



Exhibit 7.1
 Grupo TMM, S.A.B. and Subsidiaries
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES UNDER U.S. GAAP
 December 31,2006
    
    2005
    
    2004
    
    2003
    
    2002Historical ratio:Fixed charges:Interest costs and amortization on debt
discount or premium in all indebtedness
    
    
    51,592
    
    
    
    89,652
    
    
    
    97,367
    
    
    
    61,004
    
    
    
    64,337Portion of rent expense representative
of interest factor (A)
    
    
    15,627
    
    
    
    23,730
    
    
    
    16,777
    
    
    
    12,048
    
    
    
    10,225Fixed charges
    
    
    67,219
    
    
    
    113,382
    
    
    
    114,144
    
    
    
    73,052
    
    
    
    74,562Earnings:Pretax income from continuing operations
    
    
    (62,685
    )
    
    
    (78,051
    )
    
    
    (71,394
    )
    
    
    (123,298
    )
    
    
    (53,300
    )Less:Minority interest
    
    
    525
    
    
    
    4,455
    
    
    
    2,635
    
    
    
    1,588
    
    
    
    (669
    )Equity investee income/loss
    
    
    511
    
    
    
    752
    
    
    
    885
    
    
    
    (759
    )
    
    
    918Fixed charges
    
    
    67,219
    
    
    
    113,382
    
    
    
    114,144
    
    
    
    73,052
    
    
    
    74,562Amortization of capitalized interest
    
    
    
    
    
    
    86
    
    
    
    345
    
    
    
    345
    
    
    
    345Distributed income of equity investees
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    1274Earnings
    
    
    3,498
    
    
    
    30,210
    
    
    
    39,575
    
    
    
    (50,730
    )
    
    
    22,632Ratio of earnings to fixed charges
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
 
 (A)
    
    The Company considered one-third of the rent expense as imputed interest factor.(B)
    
    Due to the registrants loss in 2006, 2005, 2004, 2003, and 2002, the ratio of earning to
fixed charges was less than 1:1. The registrant must generate additional earnings of $ 63.7
million $83.2 million, $74.6 million $123.8 million and $51.9 million respectively to achieve
a coverage ratio of 1:1.Note:
    
    This information reflects discontinued operations figures (see Note 2 of the Financial
Statements). Grupo TMM and Subsidiaries
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES UNDER IFRS
 December 31,2006
    
    
    2005
    
    
    2004
    
    
    2003
    
    
    2002Historical ratio:Fixed charges:Interest costs and amortization on debt
discount or premium in all indebtedness
    
    
    60,036
    
    
    
    96,037
    
    
    
    89,317
    
    
    
    61,297
    
    
    
    61,632Portion of rent expense representative
of interest factor (A)
    
    
    15,527
    
    
    
    24,176
    
    
    
    17,851
    
    
    
    13,121
    
    
    
    13,511Fixed charges
    
    
    75,663
    
    
    
    120,213
    
    
    
    107,168
    
    
    
    74,418
    
    
    
    75,143Earnings:Pretax income from continuing operations
    
    
    (68,760
    )
    
    
    (85,892
    )
    
    
    (65,659
    )
    
    
    (120,430
    )
    
    
    (69,073
    )Less:Minority interest
    
    
    509
    
    
    
    4,188
    
    
    
    2,655
    
    
    
    2,042
    
    
    
    552Equity investee (income) loss
    
    
    511
    
    
    
    752
    
    
    
    885
    
    
    
    (759
    )
    
    
    918Fixed charges
    
    
    76,663
    
    
    
    120,213
    
    
    
    107,168
    
    
    
    74,418
    
    
    
    75,143Amortization of capitalized interest
    
    
    
    
    
    
    86
    
    
    
    345
    
    
    
    345
    
    
    
    345Distributed income of equity investees
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    1,274Earnings
    
    
    5,883
    
    
    
    29,467
    
    
    
    38,314
    
    
    
    (46,950
    )
    
    
    6,219Ratio of earnings to fixed charges
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
    
    
    (N/A
    )(B)
 
 (A)
    
    The Company considered one-third of the rent expense as imputed interest factor.(B)
    
    Due to the registrants loss in 2006, 2005, 2004, 2003 and 2002, the ratio of earning to
fixed charges was less than 1:1. The registrant must generate additional earnings of $69.8
million, $ 90.7 million $68.9 million, $121.4 million and, $68.9 million, respectively, to
achieve a coverage ratio of 1:1.Note:
    
    This information reflects discontinued operations figures (see Note 2 of the Financial
Statements).