Exhibit 8.1

The following is a list of subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2016, including the name of each subsidiary and its country of
incorporation.



|    |  |                                                      |  |       
|--- |  | ---------------------------------------------------- |  | ------
|1.  |  | CEMEX Mexico, S.A. de C.V.                           |  | Mexico
|2.  |  | CEMEX Operaciones Mexico, S.A. de C.V.               |  | Mexico
|3.  |  | Empresas Tolteca de Mexico, S.A. de C.V.             |  | Mexico
|4.  |  | CEMEX Central, S.A. de C.V.                          |  | Mexico
|5.  |  | CEMEX Emergia S.A.P.I. de C.V.                       |  | Mexico
|6.  |  | TEG Energia, S.A. de C.V.                            |  | Mexico
|7.  |  | Cementos Guadalajara, S.A. de C.V.                   |  | Mexico
|8.  |  | Cementos Tolteca, S.A. de C.V.                       |  | Mexico
|9.  |  | Servicios Cement Cemex, S.A. de C.V.                 |  | Mexico
|10. |  | CEMEX Agregados, S.A. de C.V.                        |  | Mexico
|11. |  | Compañia Minera Atoyac, S.A. de C.V.                 |  | Mexico
|12. |  | Servicios Profesionales Cemex, S.A. de C.V.          |  | Mexico
|13. |  | Sinergia Deportiva, S.A. de C.V.                     |  | Mexico
|14. |  | Asesoria Espacializada en Inmuebles, S.A. de C.V.    |  | Mexico
|15. |  | Inmobiliaria Ferri, S.A. de C.V.                     |  | Mexico
|16. |  | Concretos Monterrey, S.A. de C.V.                    |  | Mexico
|17. |  | Pro Ambiente, S.A. de C.V.                           |  | Mexico
|18. |  | Servicios Proambiente, S.A. de C.V.                  |  | Mexico
|19. |  | Inmobiliaria Rio San Martin, S.A. de C.V.            |  | Mexico
|20. |  | Servicios Para La Autoconstruccion, S.A. de C.V.     |  | Mexico
|21. |  | CEMEX Concretos, S.A. de C.V.                        |  | Mexico
|22. |  | Cemenbtos Anahuac, S.A. de C.V.                      |  | Mexico
|23. |  | CEMEX Internacional, S.A. de C.V.                    |  | Mexico
|24. |  | Comercializodora Construrama, S.A. de C.V.           |  | Mexico
|25. |  | Proveedora Mexicana de Materiales, S.A. de C.V.      |  | Mexico
|26. |  | Mercis, S.A. de C.V.                                 |  | Mexico
|27. |  | CEMEX Construccion, S.A. de C.V.                     |  | Mexico
|28. |  | CEMEX Transporte, S.A. de C.V.                       |  | Mexico
|29. |  | Servicios Promexma, S.A. de C.V.                     |  | Mexico
|30. |  | Construmexcla, S.A. de C.V.                          |  | Mexico
|31. |  | Tu Casa de Materiales TUCAMA, S.A. de C.V.           |  | Mexico
|32. |  | Comercializadora de Materiales Basicos, S.A. de C.V. |  | Mexico
|33. |  | Materiales Para CASA MATCASA, S.A. de C.V.           |  | Mexico
|34. |  | La Unica Casa de Materiales, S.A. de C.V.            |  | Mexico
|35. |  | CEMEX Aditivos, S.A. de C.V.                         |  | Mexico
|36. |  | Global Construction Systems, S.A. de C.V.            |  | Mexico
|37. |  | Servicios Concreto CEMEX, S.A. de C.V.               |  | Mexico
|38. |  | CEMEX Vivienda, S.A. de C.V.                         |  | Mexico
|39. |  | Eolica Guadalupe, S. de R.L. de C.V.                 |  | Mexico
|40. |  | Eolica Buenos Aires, S de R.L. de C.V.               |  | Mexico
|41. |  | Helios Generacion, S. de R.L. de C.V.                |  | Mexico
|42. |  | PACE Desarrollos Energeticos, S. de R.L. de C.V.     |  | Mexico
|43. |  | Fuerza Eolica V, S. de R.K. de C.V.                  |  | Mexico



---

|    |  |                                                     |  |                
|--- |  | --------------------------------------------------- |  | ---------------
|44. |  | Transportes Especializados Multicarga, S.A. de C.V. |  | Mexico         
|45. |  | TMC Fletes, S.A. de C.V.                            |  | Mexico         
|46. |  | T.M.C. Internacional, S.A. de C.V.                  |  | Mexico         
|47. |  | New Suward Holding B.V.                             |  | The Netherlands
|48. |  | RMC Holdings B.V.                                   |  | The Netherlands
|49. |  | APO Cement Corporation                              |  | Philippines    
|50. |  | CEMEX Holdings Philippines, Inc.                    |  | Philippines    
|51. |  | Solid Cement Corporation                            |  | Philippines    
|52. |  | CEMEX Asia Holdings Ltd.                            |  | Singapore      
|53. |  | CEMEX Construction Materials Pacific LLC            |  | USA            
|54. |  | CEMEX International Trading LLC                     |  | USA            
|55. |  | CEMEX Materials LLC                                 |  | USA            
|56. |  | CEMEX Construction Materials Florida LLC            |  | USA            
|57. |  | CEMEX, Inc.                                         |  | USA            
|58. |  | CEMEX Finance LLC                                   |  | USA            
|59. |  | CEMEX Corp.                                         |  | USA            
|60. |  | Transenergy, Inc.                                   |  | USA            
|61. |  | CEMEX Holdings, Inc.                                |  | USA            
|62. |  | Sunbelt Investments Inc.                            |  | USA            
|63. |  | CEMEX Global Sourcing, Inc.                         |  | USA            
|64. |  | CEMEX Admix USA, LLC                                |  | USA            
|65. |  | CEMEX Construction Materials South LLC              |  | USA            
|66. |  | CEMEX Construction Materials Atlantic LLC           |  | USA            
|67. |  | CEMEX Cement of Louisiana, Inc.                     |  | USA            
|68. |  | RMC Pacific Materials, LLC                          |  | USA            
|69. |  | CEMEX Transit Comany USA                            |  | USA            
|70. |  | Kosmos Cement Company                               |  | USA            
|71. |  | CEMEX Nevada LLC                                    |  | USA            
|72. |  | New Line Transport LLC                              |  | USA            
|73. |  | CEMEX Construction Materials Houston LLC            |  | USA            
|74. |  | CEMEX Leasing LLC                                   |  | USA            
|75. |  | Readymix Materials Holdings LLC                     |  | USA            
|76. |  | Twin Mountain Rock Company                          |  | USA            
|77. |  | Guernsey Stone Co.                                  |  | USA            
|78. |  | Western Equipment Company                           |  | USA            
|79. |  | CEMEX Steel Framing, Inc.                           |  | USA            
|80. |  | CEMEX AM Holdings LLC                               |  | USA            
|81. |  | CEMEX Caribbean LLC                                 |  | USA            
|82. |  | CEMEX SW Florida Limestone Holdings LLC             |  | USA            
|83. |  | CEMEX SW Florida Sand Holdings LLC                  |  | USA            
|84. |  | Hogan Island Limestone LLC                          |  | USA            
|85. |  | Immokalee Sand LLC                                  |  | USA            
|86. |  | MILI LLC                                            |  | USA            
|87. |  | OXI LLC                                             |  | USA            
|88. |  | Mineral Resources Techonolgies Inc.                 |  | USA            
|89. |  | VAPPS LLC                                           |  | USA            
|90. |  | ALC Las Vegas Mining Claims LLC                     |  | USA            
|91. |  | LV Western Mining Claims LLC                        |  | USA            



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|     |  |                                                                          |  |                   
|---- |  | ------------------------------------------------------------------------ |  | ------------------
|92.  |  | CEMEX Southeast Holdings LLC                                             |  | USA               
|93.  |  | CEMEX Southeast LLC                                                      |  | USA               
|94.  |  | Ready Mix USA LLC                                                        |  | USA               
|95.  |  | Cemento Bayano, S.A.                                                     |  | Panama            
|96.  |  | CEMEX Concretos, S.A.                                                    |  | Panama            
|97.  |  | Pavimentos Esopecializados, S.A.                                         |  | Panama            
|98.  |  | CEMEX Colombia S.A.                                                      |  | Colombia          
|99.  |  | Cemex Premezclados de Colombia S.A.                                      |  | Colombia          
|100. |  | Cemex Transportes de Colombia S.A.                                       |  | Colombia          
|101. |  | Central de Mezclas S.A.                                                  |  | Colombia          
|102. |  | Neoris Colombia S.A.S.                                                   |  | Colombia          
|103. |  | ZONA FRANCA ESPECIAL CEMENTERA DEL MAGDALENA MEDIO S.A.S. (ZOMAM S.A.S.) |  | Colombia          
|104. |  | CEMEX España, S.A.                                                       |  | Spain             
|105. |  | CEMEX España Operaciones, S.L.U.                                         |  | Spain             
|106. |  | CEMEX Jamaica Limited                                                    |  | Jamaica           
|107. |  | CEMEX (Costa Rica), S.A.                                                 |  | Costa Rica        
|108. |  | CEMEX Nicaragua, S.A.                                                    |  | Nicaragua         
|109. |  | CEMEX El Salvador, S.A.                                                  |  | Salvador          
|110. |  | CEMEX Haiti                                                              |  | Haiti             
|111. |  | Assiut Cement Company                                                    |  | Egypt             
|112. |  | CEMEX France Gestion (S.A.S.)                                            |  | France            
|113. |  | CEMEX Deutschland AG                                                     |  | Germany           
|114. |  | CEMEX Holdings (Israel) Ltd.                                             |  | Israel            
|115. |  | CHEMOCRETE LTD.                                                          |  | Israel            
|116. |  | Israel America Aggregates Ltd.                                           |  | Israel            
|117. |  | Lime & Stone Production Company Ltd.                                     |  | Israel            
|118. |  | Readymix Industries (Israel) Ltd.                                        |  | Israel            
|119. |  | Kadmani Readymix Concrete Ltd.                                           |  | Israel            
|120. |  | CEMEX UK                                                                 |  | UK                
|121. |  | CEMEX Investments Ltd                                                    |  | UK                
|122. |  | CEMEX UK Operations Limited                                              |  | UK                
|123. |  | CEMEX UK Cement Ltd                                                      |  | UK                
|124. |  | CEMEX UK Marine Ltd                                                      |  | UK                
|125. |  | CEMEX Paving Solutions Ltd                                               |  | UK                
|126. |  | CEMEX UK Materials Ltd                                                   |  | UK                
|127. |  | CEMEX UK Services Ltd                                                    |  | UK                
|128. |  | CEMEX UK Properties Ltd                                                  |  | UK                
|129. |  | RMC Explorations Ltd                                                     |  | UK                
|130. |  | The Rugby Group Ltd                                                      |  | UK                
|131. |  | RMC Russell Ltd                                                          |  | UK                
|132. |  | Mineral and Energy Resources (UK) Ltd                                    |  | UK                
|133. |  | CEMEX Hrvatska d.d.                                                      |  | Croatia           
|134. |  | CEMEX Beton d.o.o.                                                       |  | Croatia           
|135. |  | CEMEX de Puerto Rico, Inc.                                               |  | Puerto Rico       
|136. |  | CEMEX Holdings (Malaysia) Sdn Bhd                                        |  | Malaysia          
|137. |  | CEMEX Dominicana, S.A.                                                   |  | Dominican Republic
|138. |  | CEMEX Polska sp Z.o.o.                                                   |  | Poland            



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|     |  |                                             |  |                     
|---- |  | ------------------------------------------- |  | --------------------
|139. |  | CEMEX SIA                                   |  | Latvia              
|140. |  | CEMEX Czech Republic, s.r.o.                |  | Czech Republic      
|141. |  | CX Networks N.V.                            |  | The Netherlands     
|142. |  | Neoris N.V.                                 |  | The Netherlands     
|143. |  | New Sunward Holding Financial Ventures B.V. |  | The Netherlands     
|144. |  | CEMEX AS                                    |  | Norway              
|145. |  | Sunbulk Shipping Limited                    |  | Barbados            
|146. |  | CEMEX Lan trading Corporation               |  | Barbados            
|147. |  | CEMEX Trading Caribe Ltd                    |  | St Lucia            
|148. |  | CEMEX France Gestion (S.A.S.)               |  | France              
|149. |  | Cimentos Vencemos do Amazonas, Ltda.        |  | Brazil              
|150. |  | Readymix Argentina, S.A.                    |  | Argentina           
|151. |  | Cementos de Centroamérica, S.A.             |  | Guatemala           
|152. |  | Cemex Guatemala, S.A.                       |  | Guatemala           
|153. |  | Equipos para uso de Guatemala, S.A.         |  | Guatemala           
|154. |  | Global Concrete, S.A.                       |  | Guatemala           
|155. |  | CEMEX Perú, S.A.                            |  | Peru                
|156. |  | Cemex Supermix L.L.C.                       |  | United Arab Emirates
|157. |  | Cemex Topmix L.L.C.                         |  | United Arab Emirates
|158. |  | CEMEX ARABIA FZC                            |  | United Arab Emirates
|159. |  | Cemex Falcon L.L.C.                         |  | United Arab Emirates



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