EXHIBIT 8.1

SIGNIFICANT SUBSIDIARIES (AS OF DECEMBER 31, 2003)*

Significant Subsidiary	Jurisdiction of Incorporation	Business Name
TV Azteca, S.A. de C.V	Mexico	TV Azteca
Television Azteca, S.A. de C.V.	Mexico	Television Azteca
Grupo TV Azteca, S.A. de C.V.	Mexico	Grupo TV Azteca
Azteca Digital, S.A. de C.V.	Mexico	Azteca Digital
Red Azteca Internacional, S.A. de C.V.	Mexico	Red Azteca Internacional
TV Azteca Comercializadora, S.A. de C.V	Mexico	TV Azteca Comercializadora
Azteca International Corporation	Delaware	Azteca America

* Effective December 19, 2003, TV Azteca split-off its investment in Unefon, S.A. de C.V. (“Unefon”) in the form of a distribution of all of the shares of Unefon that TV Azteca owns pro rata to TV Azteca’s shareholders at no monetary cost.