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                                                                     Exhibit 8.1

                                 August 30, 2001


AMERCO
1325 Airmotive Way, Suite 100
Reno, Nevada 89502

Ladies and Gentlemen:

      We have acted as United States tax counsel for AMERCO (the "Company"), in
connection with the Company's Medium-Term Note Program, pursuant to the terms of
the Distribution Agreement, dated as of August 30, 2001. We refer to that
section of the Prospectus Supplement dated August 30, 2001, entitled "Certain
United States Federal Income Tax Considerations" filed by the Company with the
Securities and Exchange Commission pursuant to the Securities Act of 1933, as
amended (the "Securities Act"), and the rules and regulations promulgated
thereunder.

      We have examined such documents, records and matters of laws as we have
deemed necessary, and, based thereupon, it is our opinion that, subject to the
qualifications and limitations contained therein, the information in the
Prospectus Supplement in the section entitled "Certain United States Federal
Income Tax Considerations", to the extent that such information constitutes
matters of law, summaries of legal matters or legal conclusions, has been
reviewed by us and is correct in all material respects.

      We express no opinion in respect of those matters governed by or construed
in accordance with the law of any jurisdiction other than the federal laws of
the United States of America.

      We hereby consent to the filing of this opinion with the Securities and
Exchange Commission and the reference to the name of our firm in such filing,
without thereby admitting that we are "experts" under the Securities Act or the
rules and regulations of the Securities and Exchange Commission thereunder.


                                             Very Truly Yours,

                                             Snell & Wilmer LLP