Exhibit 8.1

List of Subsidiaries

The following is a list of the significant subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2008, including the name of each subsidiary and its country of incorporation:

Cemex México, S.A de C.V.	Mexico
Cemex Construction Materials Florida LLC.	United States
Cemex Materials LLC.	United States
Cemex Inc.	United States
Cemex España, S.A.	Spain
Cemex Concretos, S.A. de C.V.	Mexico
Cemex Colombia, S.A.	Colombia
Assiut Cement Company	Egypt
Cemex Australia Pty Ltd.	Australia

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