. . . Exhibit 8.1 EMPRESAS ICA, S.A. DE C.V. 20-F 2005 SIGNIFICANT SUBSIDIARIES PRINCIPAL COUNTRY OF OWNERSHIP VOTING POWER SUBSIDIARY ACTIVITY INCORPORATION INTEREST HELD - --------------------------------------------------------------------------------------------------------------------------- Constructoras ICA, S.A. de C.V......................... Construction Mexico 100% 100% Controladora de Operaciones de Infraestructura, S.A. de C.V........ Real estate and concessions Mexico 100 100 Promotora e Inversora ADISA, Real estate and heavy S.A. de C.V......................... construction Mexico 100 100 Controladora de Empresas de Vivienda, S.A. de C.V............... Housing development Mexico 100 100 International holding ICATECH Corporation.................... company United States 100 100 Rodio/KronsaCimentaciones Especiales, S.A..................... Sub-soil construction Spain 50 50 Ingenieros Civiles Asociados, Heavy and urban S.A. de C.V......................... construction Mexico 100 100 ICA - Fluor Daniel, S. de R.L. de C.V................... Industrial construction Mexico 51 51 Highway construction ICA Panama, S.A........................ concessionaire Mexico 100 100 Consortium for the construction of the El Constructora Internacional de Cajon hydroelectric Infraestructura, S.A. de C.V. ...... project Mexico 75 75 Grupo Aeropotuario del Centro Norte, S.A. de C.V............................ Airport operations Mexico 47 51