Axtel Sab De CV 20-F/A 2009 FY Annual report (foreign) (amended)

							EXHIBIT 7.1
Axtel, S.A.B. de C.V. And Subsidiaries
Computation of ratio of earnings to fixed charges (According to Mexican Gaap)
(Thousand pesos of constant purchasing power as of December 31, 2007, except ratios)
	Years ended December 31,
	2003		2004		2005		2006		2007
Income before income taxes	$	1,636,048	$	81,797	$	474,961	$	338,310	$	872,766
Fixed charges:
Interest Expense		256,788		305,674		411,207		482,735		925,049
Amortization of deferred charges		13,033		7,624		9,619		35,292		67,715
Operating leases @ 33%		75,708		105,834		123,452		131,205		150,961
Total Fixed Charges:		345,529		419,132		544,278		649,232		1,143,725
Income before income taxes + fixed charges		1,981,577		500,929		1,019,239		987,542		2,016,491
Ratio of earnings to fixed charges		5.73		1.20		1.87		1.52		1.76

For purposes of determining the ratio of earnings to fixed charges, earnings are defined as our income from operations before income taxes, plus fixed charges. 

Fixed charges consist of interest expense on all indebtedness, amortization of debt issuance costs and 33% of lease payments, which represents the amounts considered

to be the interest factor.

______________________________________________________________________________________________________________________________________