**EXHIBIT      8.1**

**Subsidiaries**

| **Legal                  Name**                                                       |   | **Business                  Name** |   | **Jurisdiction                  of****Incorporation** |
|---------------------------------------------------------------------------------------|--------|------------------------------------|--------|-------------------------------------------------------|
|                                                                                       |   |                               |   |                                                  |
| Quilmes                International (Bermuda) Ltd.                                   |   |                               |   | Bermuda                                               |
| Cervecería                y                Maltería Quilmes S.A.I.C.A. y G. |   |                               |   | Argentina                                             |
| Eco                de los                Andes S.A.                                   |   |                               |   | Argentina                                             |
| Cervecería                Paraguaya S.A.                                         |   | CERVEPAR                           |   | Paraguay                                              |
| Colosas                S.A.                                                           |   |                               |   | Paraguay                                              |
| Noitca                Ltd.                                                            |   |                               |   | British                Virgin                Islands  |
|                                                                                  |   |                               |   |                                                  |
| Sociedad                de                Inversiones y Comercio Vienher S.A.         |   |                               |   | Panama                                                |
| FNC                S.A.                                                               |   |                               |   | Uruguay                                               |
| Compañía                Salus                S.A.                           |   | Salus                              |   | Uruguay                                               |
|                                                                                  |   |                               |   |                                                  |
| Quilmes                Do                Brasil Ltda.                                 |   |                               |   | Brazil                                                |
| Publicidad                Relator S.A.C. de Mandatos y Servicios                      |   |                               |   | Argentina                                             |
|                                                                                  |   |                               |   |                                                  |
| Seven                Up                Consesiones S.A.I. y C.                        |   |                               |   | Argentina                                             |
| .                                                                                     |   |                               |   |                                                  |
| Intergal                S.A.                                                          |   |                               |   | Argentina                                             |
| Aydecar                S.A.                                                           |   |                               |   | Argentina                                             |
| Inversiones                Bemberg Chile Ltda.                                        |   |                               |   | Chile                                                 |
| Cervecería                Chile S.A.                                             |   |                               |   | Chile                                                 |
|                                                                                  |   |                               |   |                                                  |
| Fábrica                Paraguaya de Vidríos S.A.                            |   | FPV                                |   | Paraguay                                              |
| Inversiones                Cerveceras S.A.                                            |   |                               |   | Panama                                                |
|                                                                                  |   |                               |   |                                                  |
| Cervecería                Boliviana Nacional S.A.                                |   | CBN                                |   | Bolivia                                               |
|                                                                                  |   |                               |   |                                                  |
| Quilmes                Industrial S.A.                                                |   |                               |   | Argentina                                             |
| Linthal                S.A.(+)                                                        |   |                               |   | Uruguay                                               |
| Agrega                S.A.                                                            |   |                               |   | Argentina                                             |
|                                                                                  |   |                               |   |                                                  |

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