Exhibit 8.1


January 24, 2007


AMR Corporation
4333 Amon Carter Boulevard
Fort Worth, Texas 76155

                       AMR Corporation

Ladies and Gentlemen:

     We have acted as special counsel to AMR Corporation, a
Delaware corporation (the "Company"), in connection with the
Registration Statement on Form S-3 (Registration Nos. 333-
136563 and 333-136563-01) (the "Registration Statement") of
the Company and the Prospectus Supplement, dated January 22,
2007 (the "Prospectus Supplement"), of the Company, filed
with the Securities and Exchange Commission (the
"Commission") and relating to the issuance and sale by the
Company of 13,000,000 shares of the Company's common stock,
par value $1.00 per share, together with up to an additional
1,950,000 shares that may be sold pursuant to the
underwriters' over-allotment option (collectively, the
 "Shares").  The Shares are being issued and sold pursuant to
an Underwriting Agreement, dated as of January 22, 2007 (the
"Underwriting Agreement"), between the Company and the
underwriters of such offering.

     In so acting, we have examined and relied upon the
originals or certified, conformed or reproduction copies of
such agreements, instruments, documents, records and
certificates of the Company, such certificates of public
officials and such other documents, and have made such
investigations of law, as we have deemed necessary or
appropriate for the purposes of the opinion expressed below.

     Based on the foregoing, and subject to the limitations,
qualifications and assumptions set forth herein and in the
Prospectus Supplement, we are of the opinion that the
statements in the Prospectus Supplement under the caption
"Certain United States Federal Income Tax Consequences for
Non-U.S. Holders", insofar as such statements purport to
summarize certain provisions of the laws referred to
therein, are accurate in all material respects.

     Our opinion is based upon the Internal Revenue Code of
1986, as amended, treasury regulations (including proposed
treasury regulations) issued thereunder, Internal Revenue
Service rulings and pronouncements and judicial decisions
now in effect, all of which are subject to change, possibly
with retroactive effect. Our opinion is limited to the
matters expressly stated, and no opinion is implied or may
be inferred beyond the matters expressly stated herein. Our
opinion is based on facts and circumstances set forth in the
Registration Statement, the Prospectus Supplement and the
other documents reviewed by us. Our opinion is rendered only
as of the date hereof, and could be altered or modified by
changes in facts or circumstances, events, developments,
changes in the documents reviewed by us, or changes in law
subsequent to the date hereof. We have not undertaken to
advise you or any other person with respect to any such
change subsequent to the date hereof.

     We hereby consent to the filing of this opinion as an
exhibit to the Company's Current Report on Form 8-K to be
filed on January 24, 2007 and incorporated by reference in
the Registration Statement.  In giving such consent, we do
not thereby concede that we are within the category of
persons whose consent is required under Section 7 of the
Securities Act of 1933, as amended, or the rules and
regulations of the Commission thereunder.


                              Very truly yours,



                              /s/ Debevoise & Plimpton LLP