**Exhibit 8.1**

** **

**List ofSubsidiaries of Wimm-Bill-Dann Foods OJSC**

 
| **Subsidiary** | ** ** | ** **                                                       | ** ** | **Country of Incorporation** |
|----------------|------------|------------------------------------------------------------------|------------|------------------------------|
|           |       |                                                             |       |                         |
| 1.             |       | Atamanskoe Farm                                                  |       | Russian  Federation          |
| 2.             |       | Bishkek Dairy  Plant                                             |       | Kyrgyz Republic              |
| 3.             |       | Bolsherechensk  Dairy Plant                                      |       | Russian  Federation          |
| 4.             |       | Dary Valdaya                                                     |       | Russian  Federation          |
| 5.             |       | Essentuki  Mineral Water Plant at CMW (Caucasian Mineral Waters) |       | Russian  Federation          |
| 6.             |       | Foods  Production CJSC                                           |       | Russian  Federation          |
| 7.             |       | Fruit Rivers                                                     |       | Russian  Federation          |
| 8.             |       | Fruktola                                                         |       | Russian  Federation          |
| 9.             |       | Geyser                                                           |       | Russian Federation           |
| 10.            |       | Grande-V                                                         |       | Russian  Federation          |
| 11.            |       | Gulkevichy  Dairy Plant                                          |       | Russian  Federation          |
| 12.            |       | Karasuk Dairy  Plant                                             |       | Russian  Federation          |
| 13.            |       | Kutuliksky  Creamery                                             |       | Russian  Federation          |
| 14.            |       | Moloko  Veidelevki                                               |       | Russian  Federation          |
| 15.            |       | Municipal Guard  Agency                                          |       | Russian  Federation          |
| 16.            |       | Nectarin                                                         |       | Russian  Federation          |
| 17.            |       | Niva                                                             |       | Russian  Federation          |
| 18.            |       | Plemzavod  Za Mir and Trud                                       |       | Russian  Federation          |
| 19.            |       | Podmoskovnoye  Moloko                                            |       | Russian  Federation          |
| 20.            |       | PTG WBD                                                          |       | Russian  Federation          |
| 21.            |       | Ramensk Milk                                                     |       | Russian Federation           |
| 22.            |       | Subsidiary  Enterprise Wimm-Bill-Dann                            |       | Ukraine                      |
| 23.            |       | Trade  Company Wimm-Bill-Dann                                    |       | Russian  Federation          |
| 24.            |       | Trud OJSC                                                        |       | Russian  Federation          |
| 25.            |       | Tuymazinskiy  Dairy Plant                                        |       | Russian  Federation          |
| 26.            |       | Valdai Springs  Water Plant                                      |       | Russian  Federation          |
| 27.            |       | Vitafruit                                                        |       | Russian  Federation          |
| 28.            |       | Wimm-Bill-Dann                                                   |       | Russian  Federation          |
| 29.            |       | Wimm-Bill-Dann Brands                                            |       | Russian  Federation          |
| 30.            |       | Wimm-Bill-Dann Beverages                                         |       | Russian  Federation          |
| 31.            |       | Wimm-Bill-Dann Finance                                           |       | Russian  Federation          |
| 32.            |       | Wimm-Bill-Dann Georgia                                           |       | Georgia                      |
| 33.            |       | Wimm-Bill-Dann Ukraine                                           |       | Ukraine                      |
| 34.            |       | Wimm-Bill-Dann  Mineral Water                                    |       | Russian  Federation          |
| 35.            |       | Wimm-Bill-Dann  Netherlands B.V.                                 |       | Netherlands                  |
| 36.            |       | Wimm-Bill-Dann Tashkent                                          |       | Republic of  Uzbekistan      |
| 37.            |       | Wimm-Bill-Dann  Central Asia—Almaty                         |       | Republic of Kazakhstan       |
| 38.            |       | Wimm-Bill-Dann Preobritatel                                      |       | Russian  Federation          |
| 39.            |       | Zavety Ilyicha                                                   |       | Russian  Federation          |

 

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