Exhibit 8.1

|    |  | Subsidiary                           |  | Country of Incorporation
|--- |  | ------------------------------------ |  | ------------------------
|1.  |  | Lianozovo Dairy Plant                |  | Russian Federation      
|2.  |  | Annino Dairy Plant                   |  | Russian Federation      
|3.  |  | Tsaritsino Dairy Plant               |  | Russian Federation      
|4.  |  | Sanctuary Valdai                     |  | Russian Federation      
|5.  |  | Vladivostok Dairy Plant              |  | Russian Federation      
|6.  |  | Ramenskiy Dairy Plant                |  | Russian Federation      
|7.  |  | Karasuk Dairy Plant                  |  | Russian Federation      
|8.  |  | Ufa Dairy Plant                      |  | Russian Federation      
|9.  |  | Siberian Dairy Plant                 |  | Russian Federation      
|10. |  | Nizhny Novgorod Dairy Plant          |  | Russian Federation      
|11. |  | Rubtsovo Dairy Plant                 |  | Russian Federation      
|12. |  | Kiev Dairy Plant                     |  | Ukraine                 
|13. |  | Timashevsk Dairy Plant               |  | Russian Federation      
|14. |  | Moloko Veidelevki                    |  | Russian Federation      
|15. |  | Siberian Cheese                      |  | Russian Federation      
|16. |  | Novokuibyshevsk Milk                 |  | Russian Federation      
|17. |  | Trade Company Wimm-Bill-Dann         |  | Russian Federation      
|18. |  | Rodnik                               |  | Russian Federation      
|19. |  | Moscow Baby Food Plant               |  | Russian Federation      
|20. |  | WBD Mineral Water                    |  | Russian Federation      
|21. |  | Roselectrocenter                     |  | Russian Federation      
|22. |  | Nectarin                             |  | Russian Federation      
|23. |  | Burynskiy Dry Milk Plant             |  | Ukraine                 
|24. |  | Tuymazinskiy Dairy Plant             |  | Russian Federation      
|25. |  | Bishkek Dairy Plant                  |  | Kyrgyz Republic         
|26. |  | Fruit Rivers                         |  | Russian Federation      
|27. |  | Roska                                |  | Russian Federation      
|28. |  | Depsona                              |  | Russian Federation      
|29. |  | Gulkevichi Butter Plant              |  | Russian Federation      
|30. |  | Kharkov Dairy Plant                  |  | Ukraine                 
|31. |  | WBD Netherlands B.V.                 |  | Netherlands             
|32. |  | WBD Israel                           |  | Israel                  
|33. |  | WBD Germany GmbH                     |  | Germany                 
|34. |  | Wimm-Bill-Dann Cyprus Limited        |  | Cyprus                  
|35. |  | Wimm-Bill-Dann Trading Company       |  | Netherlands             
|36. |  | Subsidiary Enterprise Wimm-Bill-Dann |  | Ukraine                 
|37. |  | Wimm-Bill-Dann Preobritatel          |  | Russian Federation      
|38. |  | Dari Valdai                          |  | Russian Federation      
|39. |  | Podmoskovnoye Moloko                 |  | Russian Federation      
|40. |  | Multifrukt                           |  | Russian Federation      
|41. |  | Wimm-Bill-Dann Agro                  |  | Russian Federation      
|42. |  | Wimm-Bill-Dann Vladivostok           |  | Russian Federation      
|43. |  | Wimm-Bill-Dann Izhora                |  | Russian Federation      
|    |  |                                      |  |                         

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|44. |  | Wimm-Bill-Dann Kazan                          |  | Russian Federation    
|--- |  | --------------------------------------------- |  | ----------------------
|45. |  | Wimm-Bill-Dann Krasnoyarsk                    |  | Russian Federation    
|46. |  | Wimm-Bill-Dann Novosibirsk                    |  | Russian Federation    
|47. |  | Wimm-Bill-Dann Omsk                           |  | Russian Federation    
|48. |  | Wimm-Bill-Dann Rostov-on-Don                  |  | Russian Federation    
|49. |  | Donskoi Dairy Trade House Wimm-Bill-Dann      |  | Russian Federation    
|50. |  | Krasnodar Dairy Trade House Wimm-Bill-Dann    |  | Russian Federation    
|51. |  | Krasnoyarsk Dairy Trade House Wimm-Bill-Dann  |  | Russian Federation    
|52. |  | Kupinskoye Moloko                             |  | Russian Federation    
|53. |  | Lianozovo Samara                              |  | Russian Federation    
|54. |  | Nevskiy Dairy Trade House                     |  | Russian Federation    
|55. |  | Novokuznetsk Dairy Trade House Wimm-Bill-Dann |  | Russian Federation    
|56. |  | Omsk Dairy Trade House Wimm-Bill-Dann         |  | Russian Federation    
|57. |  | Ramensk Juices                                |  | Russian Federation    
|58. |  | Ramensk Milk                                  |  | Russian Federation    
|59. |  | Semiruchye                                    |  | Russian Federation    
|60. |  | Togliatti Dairy Trade House Wimm-Bill-Dann    |  | Russian Federation    
|61. |  | Urals Dairy Trade House Wimm-Bill-Dann        |  | Russian Federation    
|62. |  | Khabarovsk Dairy Trade House Wimm-Bill-Dann   |  | Russian Federation    
|63. |  | Sibir Juices                                  |  | Russian Federation    
|64. |  | Municipal Guard Agency                        |  | Russian Federation    
|65. |  | Wimm-Bill-Dann Central Asia                   |  | Kyrgyz Republic       
|66. |  | Wimm-Bill-Dann Central AsiaAlmaty            |  | Republic of Kazakhstan
|67. |  | Wimm-Bill-Dann Central AsiaShimkent          |  | Republic of Kazakhstan
|68. |  | Wimm-Bill-Dann Central AsiaKordai            |  | Republic of Kazakhstan
|69. |  | Volga Juices                                  |  | Russian Federation    
|70. |  | Darya                                         |  | Ukraine               
|71. |  | Wimm-Bill-Dann Irkutsk                        |  | Russian Federation    
|72. |  | Wimm-Bill-Dann Ufa                            |  | Russian Federation    
|73. |  | Food Production                               |  | Russian Federation    
|74. |  | Fruktola                                      |  | Russian Federation    
|75. |  | Vitafrukt                                     |  | Russian Federation    
|76. |  | Lianozovo                                     |  | Russian Federation    
|77. |  | Grand-B                                       |  | Russian Federation    
|78. |  | Vitamol-M                                     |  | Russian Federation    
|79. |  | EO ISSA                                       |  | Russian Federation    
|80. |  | PTG WBD                                       |  | Russian Federation    

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