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. |  | Buryn Dry Milk Plant                          |  | Ukraine                 
|24. |  | Tuymazinskiy Dairy Plant                      |  | Russian Federation      
|25. |  | Bishkek Dairy Plant                           |  | Kyrgyz Republic         
|26. |  | Fruit Rivers                                  |  | Russian Federation      
|27. |  | Baltic milk Dairy (former 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. |  | Subsidiary Enterprise Wimm-Bill-Dann          |  | Ukraine                 
|35. |  | Wimm-Bill-Dann Preobritatel                   |  | Russian Federation      
|36. |  | Dari Valdai                                   |  | Russian Federation      
|37. |  | Podmoskovnoye Moloko                          |  | Russian Federation      
|38. |  | Wimm-Bill-Dann Agro                           |  | Russian Federation      
|39. |  | Wimm-Bill-Dann Vladivostok                    |  | Russian Federation      
|40. |  | Wimm-Bill-Dann Kazan                          |  | Russian Federation      
|41. |  | Wimm-Bill-Dann Krasnoyarsk                    |  | Russian Federation      
|42. |  | Wimm-Bill-Dann Novosibirsk                    |  | Russian Federation      
|43. |  | Wimm-Bill-Dann Rostov-on-Don                  |  | Russian Federation      
|44. |  | Donskoi Dairy Trade House Wimm-Bill-Dann      |  | Russian Federation      
|45. |  | Krasnodar Dairy Trade House Wimm-Bill-Dann    |  | Russian Federation      
|46. |  | Krasnoyarsk Dairy Trade House Wimm-Bill-Dann  |  | Russian Federation      
|47. |  | Lianozovo Samara                              |  | Russian Federation      
|48. |  | Nevskiy Dairy Trade House                     |  | Russian Federation      
|49. |  | Novokuznetsk Dairy Trade House Wimm-Bill-Dann |  | Russian Federation      
|50. |  | Omsk Dairy Trade House Wimm-Bill-Dann         |  | Russian Federation      
|    |  |                                               |  |                         

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|51. |  | Ramensk Juices                              |  | Russian Federation    
|--- |  | ------------------------------------------- |  | ----------------------
|52. |  | Ramensk Milk                                |  | Russian Federation    
|53. |  | Urals Dairy Trade House Wimm-Bill-Dann      |  | Russian Federation    
|54. |  | Khabarovsk Dairy Trade House Wimm-Bill-Dann |  | Russian Federation    
|55. |  | Sibir Juices                                |  | Russian Federation    
|56. |  | Municipal Guard Agency                      |  | Russian Federation    
|57. |  | Wimm-Bill-Dann Central Asia                 |  | Kyrgyz Republic       
|58. |  | Wimm-Bill-Dann Central AsiaAlmaty          |  | Republic of Kazakhstan
|59. |  | Volga Juices                                |  | Russian Federation    
|60. |  | Wimm-Bill-Dann Irkutsk                      |  | Russian Federation    
|61. |  | Wimm-Bill-Dann Ufa                          |  | Russian Federation    
|62. |  | Geyser                                      |  | Russian Federation    
|63. |  | Healing Spring                              |  | Russian Federation    
|64. |  | Predgorye                                   |  | Russian Federation    
|65. |  | Logistics Plus                              |  | Russian Federation    
|66. |  | Toshkent Sut(1)                             |  | Republic of Uzbekistan
|67. |  | WBD Toshkent                                |  | Republic of Uzbekistan
|68. |  | Atamanskoye                                 |  | Russian Federation    
|69. |  | Plemzavod Za Mir and Trud                   |  | Russian Federation    
|70. |  | Zavety Ilyicha                              |  | Russian Federation    

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