Exhibit
  7.1

Celanese
  AG

Computation
  of Ratio of Earnings to Fixed Charges

(In
  millions, except ratios)

|                                                             |  |                                |   |  |     
|------------------------------------------------------------ |  | ------------------------------ | - |  | ----
|                                                             |  | Years
      Ended December 31, |  
|                                                             |  |                                |  
|                                                             |  | 2001                           |   |  | 2000
|                                                             |  |                                |   |  |     
|Earnings:                                                    |  |                                |   |  |     
|Earnings
      (loss) before income tax, minority interests,
|discontinued
      operations and extraordinary expense      |  | €(532                          | ) |  | €139
|Add
                                                       
|Fixed
      charges as computed on bottom half of table      |  | 104                            |   |  | 109 
|Amortization
      of capitalized interest                   |  | 10                             |   |  | 9   
|Affiliate
      dividends                                    |  | 17                             |   |  | 10  
|                                                            
|Deduct
                                                    
|Affiliate
      Income                                       |  | (18                            | ) |  | (25 
|Capitalized
      interest                                   |  | (4                             | ) |  | (13 
|                                                             |  |                                |   |  |     
|Earnings
      as defined                                    |  | €(423                          | ) |  | €229
|                                                             |  |                                |   |  |     
|Fixed
      charges:                                        
|                                                             |  |                                |   |  |     
|Interest
      and debt expense                              |  | €81                            |   |  | €75 
|Capitalized
      interest                                   |  | 4                              |   |  | 13  
|Interest
      factor of rentals(a)                          |  | 19                             |   |  | 21  
|                                                             |  |                                |   |  |     
|Fixed
      charges as defined                               |  | €104                           |   |  | €109
|                                                             |  |                                |   |  |     
|Ratio
      of earnings to fixed charges                     |  | **                             |   |  | 2.1 
|                                                             |  |                                |   |  |     

|*   | Calculation of the
      ratio results in an amount that is less than one. The amount of the earnings
      deficiency for the year ended December 31, 1999 was €(207), which includes
      a special charge of €559 associated primarily with product liability
      reserves and restructuring costs. Excluding these charges, the Ratio of
      Earnings to Fixed Charges would have been 0.7.
|--- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|**  | Calculation of the
      ratio results in an amount that is less than one. The amount of the earnings
      deficiency for the year ended December 31, 2001 was €(385), which includes
      a special charge of €530 associated primarily with asset impairment
      and restructuring costs. Excluding these charges, the Ratio of Earnings
      to Fixed Charges would have been 1.0.          
|(a) | Represents one-third
        of rent expense, which is deemed to be representative of the interest
        factor of operating leases.                                                                                                                                                                                                                                                              





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