Exhibit 8.1 List of Subsidiaries -------------------- The following is a list of the significant subsidiaries of CEMEX, S.A. de C.V. as of December 31, 2004, including the name of each subsidiary and its country of incorporation: CEMEX Mexico, S.A. De C.V.......................... Mexico Empresas Tolteca De Mexico, S.A. De C.V............ Mexico Centro Distribuidor De Cemento, S.A. De C.V........ Mexico CEMEX International Finance Company................ Ireland CEMEX Trademarks Holding Ltd....................... Switzerland CEMEX Trademarks Worldwide Ltd..................... Switzerland Mexcement Holdings, S.A. De C.V.................... Mexico Sunward Acquisitions N.V........................... Netherlands Sunward Holdings B.V.............................. Netherlands New Sunward Holding B.V............................ Netherlands CEMEX Espana, S.A.................................. Spain CEMEX Caracas Investments B.V...................... Netherlands CEMEX Colombia, S.A................................ Colombia CEMEX Corp......................................... United States (DE) CEMEX, Inc......................................... United States (LA) CEMEX Hungary Kft.................................. Hungary