EXHIBIT 8.1
                     [McDERMOTT, WILL & EMERY LETTERHEAD]


                               December 9, 1996



Canandaigua Wine Company, Inc.
116 Buffalo Street
Canandaigua, NY  14424

     Re:  Registration Statement on Form S-4
          ----------------------------------

Ladies and Gentlemen:

     We have acted as counsel to Canandaigua Wine Company, Inc. (the "Company")
in connection with the above-referenced registration statement on Form S-4 (the
"Registration Statement") filed with the Securities and Exchange Commission
under the Securities Act of 1933, as amended (the "Act"), for the registration
of $65,000,000 aggregate principal amount of 8 3/4% Series C Senior Subordinated
Notes due 2003 (the "Exchange Notes") of the Company to be offered in exchange
(the "Exchange") for the Company's outstanding 8 3/4% Series B Senior
Subordinated Notes due 2003 (the "Old Notes").

     We have reviewed the information that appears under the caption "Certain
Federal Income Tax Considerations" in the prospectus that is included in the
Registration Statement.  In our opinion, subject to the qualifications and
limitations set forth therein, such information is an accurate summary of the
material United States Federal tax considerations applicable to the Exchange of
Old Notes for Exchange Notes and the ownership of Exchange Notes.


                                 Very truly yours,


                                 /s/ McDermott, Will & Emery