Exhibit 8.1

The following is a list of the significant subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2014, including the name of each subsidiary and its country of incorporation.

1.      Cemex Cement (Bangladesh) Limited	BANGLADESH
2.      Cimento Vencemos Do Amazonas Ltda	BRAZIL
3.      Cemex Colombia S.A.	COLOMBIA
4.      Cemex (Costa Rica), S.A.	COSTA RICA
5.      CEMEX Hrvatska d.d.	CROATIA
6.      Cemex Dominicana, S.A.	DOMINICAN REPUBLIC
7.      Assiut Cement Company	EGYPT
8.      Cemex Bétons Centre et Ouest (S.A.S.)	FRANCE
9.      Cemex Bétons Ile de France (S.A.S.)	FRANCE
10.    Cemex Bétons Nord-Ouest (S.A.S.)	FRANCE
11.    Cemex Bétons Rhône Alpes (S.A.S.)	FRANCE
12.    Cemex Bétons Sud Est (S.A.S.)	FRANCE
13.    Cemex Bétons Sud-Ouest (S.A.S.)	FRANCE
14.    Cemex France Gestion (S.A.S.)	FRANCE
15.    Cemex France Services (Gie)	FRANCE
16.    Cemex Granulats (S.A)	FRANCE
17.    Cemex Granulats Rhône Méditerranée (S.A.S.)	FRANCE
18.    Cemex Granulats Sud-Ouest (S.A.S.)	FRANCE
19.    CEMEX Kies & Splitt GmbH	GERMANY
20.    Cemex Guatemala, S.A.	GUATEMALA
21.    CEMEX Holdings (Israel) Ltd.	ISRAEL
22.    Cemex SIA	LATVIA
23.    CEMEX Central, S.A. de C.V.	MEXICO
24.    CEMEX Concretos, S.A. de C.V.	MEXICO
25.    CEMEX México, S.A. de C.V.	MEXICO
26.    Cemex Nicaragua, S.A.	NICARAGUA

27.    Cemento Bayano, S.A.	PANAMA
28.    APO Cement Corporation	PHILIPPINES
29.    Solid Cement Corporation	PHILIPPINES
30.    Cemex Baltic Cement ZAO	RUSSIA
31.    Cemex España Operaciones S.L.U.	SPAIN
32.    Cemex España, S.A.	SPAIN
33.    New Sunward Holding B.V.	THE NETHERLANDS
34.    Cemex UK Operations Limited	UNITED KINGDOM
35.    CEMEX Construction Materials Florida, LLC	UNITED STATES OF AMERICA
36.    CEMEX Construction Materials Pacific, LLC	UNITED STATES OF AMERICA
37.    CEMEX Construction Materials South, LLC	UNITED STATES OF AMERICA
38.    Cemex Finance, LLC.	UNITED STATES OF AMERICA
39.    CEMEX, Inc.	UNITED STATES OF AMERICA
40.    CEMEX Materials LLC	UNITED STATES OF AMERICA
41.    CEMEX Southeast LLC	UNITED STATES OF AMERICA
42.    Gulf Coast Portland Cement Co.	UNITED STATES OF AMERICA
43.    Hydro Conduit Corporation	UNITED STATES OF AMERICA
44.    Hydro Conduit of Texas, LP	UNITED STATES OF AMERICA
45.    Kosmos Cement Company	UNITED STATES OF AMERICA
46.    Mineral Resource Technologies, Inc.	UNITED STATES OF AMERICA
47.    New Line Transport, LLC	UNITED STATES OF AMERICA
48.    Ready Mix USA LLC	UNITED STATES OF AMERICA