Exhibit 8.2

                [LETTERHEAD OF HOWARD, DARBY & LEVIN]

                                                                 July 29, 1996

American Craft Brewing International Limited
One Galleria Boulevard (Suite 912)
Metairie, Louisiana 70001

Gentlemen:

               We have acted as United States  counsel to American Craft Brewing
International  Limited  (the 'Company') in connection with the proposed issuance
by  the  Company of  common stock  and  warrants  pursuant  to  the Registration
Statement  of  the Company on Form S-1 (the 'Registration Statement'),  filed on
June  14, 1996  with  the  Securities  and Exchange  Commission  pursuant to the
Securities Act of 1933 (collectively, the 'Securities').  You have requested our
opinion  regarding  certain  United  States  federal  income  tax   consequences
applicable to the Company and purchasers of the Securities.

               In formulating our opinion, we have examined such documents as we
have deemed appropriate,  including the Registration  Statement. In addition, we
have  obtained  such  additional  information  as we have  deemed  relevant  and
necessary through  consultation with various officers and representatives of the
Company.

               Based on the foregoing, we are of the opinion that the statements
in  the  Registration  Statement under the caption 'United States Federal Income
Tax  Considerations,'  insofar  as such statements  constitute  summaries of the
United  States  federal  income  tax  law matters,  are accurate in all material
respects.

               The  foregoing  opinion is based on the Internal  Revenue Code of
1986, as amended (the  'Code'),  Treasury  Regulations  promulgated  thereunder,
proposed  Treasury  Regulations  interpreting  the  passive  foreign  investment
company  provisions of sections 1291 through 1297 of the Code,  Internal Revenue
Service rulings and  pronouncements and judicial decisions now in effect, any of
which  may be  changed  at any time  with  retroactive  effect.  No  opinion  is
expressed on any matters other than those specifically referred to herein.



 


American Craft Brewing International Limited                                   2

We  hereby  consent  to  the  filing  of  this  opinion  as an  Exhibit  to  the
Registration Statement and all references to our firm included in or made a part
of the Registration Statement.

                                                     Very truly yours,
     
                                                     HOWARD, DARBY & LEVIN