Exhibit 8.1

The following is a list of the significant subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2014, including the name of each subsidiary and its
country of incorporation.



|                                                   |  |                   
|-------------------------------------------------- |  | ------------------
|                                                   | 
|1.      Cemex Cement (Bangladesh) Limited          |  | BANGLADESH        
|                                                   | 
|2.      Cimento Vencemos Do Amazonas Ltda          |  | BRAZIL            
|                                                   | 
|3.      Cemex Colombia S.A.                        |  | COLOMBIA          
|                                                   | 
|4.      Cemex (Costa Rica), S.A.                   |  | COSTA RICA        
|                                                   | 
|5.      CEMEX Hrvatska d.d.                        |  | CROATIA           
|                                                   | 
|6.      Cemex Dominicana, S.A.                     |  | DOMINICAN REPUBLIC
|                                                   | 
|7.      Assiut Cement Company                      |  | EGYPT             
|                                                   | 
|8.      Cemex Bétons Centre et Ouest (S.A.S.)      |  | FRANCE            
|                                                   | 
|9.      Cemex Bétons Ile de France (S.A.S.)        |  | FRANCE            
|                                                   | 
|10.    Cemex Bétons Nord-Ouest (S.A.S.)            |  | FRANCE            
|                                                   | 
|11.    Cemex Bétons Rhône Alpes (S.A.S.)           |  | FRANCE            
|                                                   | 
|12.    Cemex Bétons Sud Est (S.A.S.)               |  | FRANCE            
|                                                   | 
|13.    Cemex Bétons Sud-Ouest (S.A.S.)             |  | FRANCE            
|                                                   | 
|14.    Cemex France Gestion (S.A.S.)               |  | FRANCE            
|                                                   | 
|15.    Cemex France Services (Gie)                 |  | FRANCE            
|                                                   | 
|16.    Cemex Granulats (S.A)                       |  | FRANCE            
|                                                   | 
|17.    Cemex Granulats Rhône Méditerranée (S.A.S.) |  | FRANCE            
|                                                   | 
|18.    Cemex Granulats Sud-Ouest (S.A.S.)          |  | FRANCE            
|                                                   | 
|19.    CEMEX Kies & Splitt GmbH                    |  | GERMANY           
|                                                   | 
|20.    Cemex Guatemala, S.A.                       |  | GUATEMALA         
|                                                   | 
|21.    CEMEX Holdings (Israel) Ltd.                |  | ISRAEL            
|                                                   | 
|22.    Cemex SIA                                   |  | LATVIA            
|                                                   | 
|23.    CEMEX Central, S.A. de C.V.                 |  | MEXICO            
|                                                   | 
|24.    CEMEX Concretos, S.A. de C.V.               |  | MEXICO            
|                                                   | 
|25.    CEMEX México, S.A. de C.V.                  |  | MEXICO            
|                                                   | 
|26.    Cemex Nicaragua, S.A.                       |  | NICARAGUA         



---

|                                                 |  |                         
|------------------------------------------------ |  | ------------------------
|27.    Cemento Bayano, S.A.                      |  | PANAMA                  
|                                                 | 
|28.    APO Cement Corporation                    |  | PHILIPPINES             
|                                                 | 
|29.    Solid Cement Corporation                  |  | PHILIPPINES             
|                                                 | 
|30.    Cemex Baltic Cement ZAO                   |  | RUSSIA                  
|                                                 | 
|31.    Cemex España Operaciones S.L.U.           |  | SPAIN                   
|                                                 | 
|32.    Cemex España, S.A.                        |  | SPAIN                   
|                                                 | 
|33.    New Sunward Holding B.V.                  |  | THE NETHERLANDS         
|                                                 | 
|34.    Cemex UK Operations Limited               |  | UNITED KINGDOM          
|                                                 | 
|35.    CEMEX Construction Materials Florida, LLC |  | UNITED STATES OF AMERICA
|                                                 | 
|36.    CEMEX Construction Materials Pacific, LLC |  | UNITED STATES OF AMERICA
|                                                 | 
|37.    CEMEX Construction Materials South, LLC   |  | UNITED STATES OF AMERICA
|                                                 | 
|38.    Cemex Finance, LLC.                       |  | UNITED STATES OF AMERICA
|                                                 | 
|39.    CEMEX, Inc.                               |  | UNITED STATES OF AMERICA
|                                                 | 
|40.    CEMEX Materials LLC                       |  | UNITED STATES OF AMERICA
|                                                 | 
|41.    CEMEX Southeast LLC                       |  | UNITED STATES OF AMERICA
|                                                 | 
|42.    Gulf Coast Portland Cement Co.            |  | UNITED STATES OF AMERICA
|                                                 | 
|43.    Hydro Conduit Corporation                 |  | UNITED STATES OF AMERICA
|                                                 | 
|44.    Hydro Conduit of Texas, LP                |  | UNITED STATES OF AMERICA
|                                                 | 
|45.    Kosmos Cement Company                     |  | UNITED STATES OF AMERICA
|                                                 | 
|46.    Mineral Resource Technologies, Inc.       |  | UNITED STATES OF AMERICA
|                                                 | 
|47.    New Line Transport, LLC                   |  | UNITED STATES OF AMERICA
|                                                 | 
|48.    Ready Mix USA LLC                         |  | UNITED STATES OF AMERICA