Exhibit 8.1

List of Subsidiaries

The following is a list of the significant subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2009, including the
name of each subsidiary and its country of incorporation:



|                                                    |  |                      |  | 
|--------------------------------------------------- |  | -------------------- |  | 
|1.   CEMEX Mexico, S.A. de C.V.                     |  | Mexico               |  | 
|                                                    |  |                     
|2.   Empresas Tolteca de Mexico, S.A. de C.V.       |  | Mexico               |  | 
|                                                    |  |                     
|3.   CEMEX España, S.A.                             |  | Spain                |  | 
|                                                    |  |                     
|4.   CEMEX Construction Materials Florida, LLC      |  | United States        |  | 
|                                                    |  |                     
|5.   CEMEX Materials, LLC                           |  | United States        |  | 
|                                                    |  |                     
|6.   CEMEX Agregados, S.A. de C.V.                  |  | Mexico               |  | 
|                                                    |  |                     
|7.   CEMEX Central, S.A. de C.V.                    |  | Mexico               |  | 
|                                                    |  |                     
|8.   Centro Distribuidor de Cementos, S.A. de C.V.  |  | Mexico               |  | 
|                                                    |  |                     
|9.   CEMEX Concretos, S.A. de C.V.                  |  | Mexico               |  | 
|                                                    |  |                     
|10. CEMEX, S.A.B. de C.V.                           |  | Mexico               |  | 
|                                                    |  |                     
|11. CEMEX Transporte, S.A. de C.V.                  |  | Mexico               |  | 
|                                                    |  |                     
|12. Petrocemex, S.A. de C.V.                        |  | Mexico               |  | 
|                                                    |  |                     
|13. Proveedora Mexicana de Materiales, S.A. de C.V. |  | Mexico               |  | 
|                                                    |  |                     
|14. Servicios Cemento CEMEX, S.A. de C.V.           |  | Mexico               |  | 
|                                                    |  |                     
|15. Servicios Concreto CEMEX, S.A. de C.V.          |  | Mexico               |  | 
|                                                    |  |                     
|16. Servicios CEMEX Mexico, S.A. de C.V.            |  | Mexico               |  | 
|                                                    |  |                     
|17. Neoris Consulting Services, S.A. de C.V.        |  | Mexico               |  | 
|                                                    |  |                     
|18. Cemento Bayano, S.A.                            |  | Panama               |  | 
|                                                    |  |                     
|19. CEMEX Denmark, ApS                              |  | Denmark              |  | 
|                                                    |  |                     
|20. Construction Funding Corporation                |  | Ireland              |  | 
|                                                    |  |                     
|21. CEMEX España LLC                                |  | United States        |  | 
|                                                    |  |                     
|22. Sunbulk Shipping N.V.                           |  | Netherlands Antilles |  | 
|                                                    |  |                     
|23. CEMEX (Costa Rica), S.A.                        |  | Cosa Rica            |  | 



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|                                              |  |                |  | 
|--------------------------------------------- |  | -------------- |  | 
|                                              |  |               
|24. CEMEX Finance Europe B.V.                 |  | Netherlands    |  | 
|                                              |  |               
|25. New Sunward Holding B.V.                  |  | Netherlands    |  | 
|                                              |  |               
|26. CEMEX Colombia, S.A.                      |  | Colombia       |  | 
|                                              |  |               
|27. Apo Cement Corporation                    |  | Philippines    |  | 
|                                              |  |               
|28. Solid Cement Corporation                  |  | Philippines    |  | 
|                                              |  |               
|29. Assiut Cement Company                     |  | Egypt          |  | 
|                                              |  |               
|30. CEMEX Hungaria Kft.                       |  | Hungary        |  | 
|                                              |  |               
|31. Embra As                                  |  | Norway         |  | 
|                                              |  |               
|32. CEMEX Hrvatska d.d.                       |  | Croatia        |  | 
|                                              |  |               
|33. CEMEX Polska Sp. Z.O.O.                   |  | Poland         |  | 
|                                              |  |               
|34. CEMEX Holdings (Israel) Ltd.              |  | Israel         |  | 
|                                              |  |               
|35. CEMEX UK MATERIALS LIMITED                |  | United Kingdom |  | 
|                                              |  |               
|36. CEMEX UK CEMENT LIMITED                   |  | United Kingdom |  | 
|                                              |  |               
|37. CEMEX INVESTMENTS LIMITED                 |  | United Kingdom |  | 
|                                              |  |               
|38. CEMEX UK OPERATIONS LIMITED               |  | United Kingdom |  | 
|                                              |  |               
|39. Transenergy, Inc.                         |  | United States  |  | 
|                                              |  |               
|40. CEMEX, Inc.                               |  | United States  |  | 
|                                              |  |               
|41. CEMEX Construction Materials Pacific, LLC |  | United States  |  | 
|                                              |  |               
|42. CEMEX Construction Materials South LLC    |  | United States  |  | 
|                                              |  |               
|43. Guernsey Stone Company                    |  | United States  |  | 
|                                              |  |               
|44. CEMEX Deutschland AG                      |  | Germany        |  | 
|                                              |  |               
|45. CEMEX OstZement GmbH                      |  | Germany        |  | 
|                                              |  |               
|46. CEMEX Logistik GmbH                       |  | Germany        |  | 
|                                              |  |               
|47. CEMEX WestZement GmbH, Beckum             |  | Germany        |  | 



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