Exhibit 8.1

EX-8.1 13 e14932ex8_1.htm SIGNIFICANT SUBSIDIARIES Exhibit 8.1

Exhibit 8.1

SIGNIFICANT SUBSIDIARIES

     The table below sets forth all of our direct and indirect significant subsidiaries and the percentage of equity of each subsidiary we owned directly or indirectly as of December 31, 2002.

          Name of Company
    Percentage

Propimex, S.A. de C.V., a Mexican corporation 99.99%

Inmuebles del Golfo, S.A. de C.V., a Mexican corporation 99.99%

Refrescos y Aguas Minerales, S.A. de C.V., a Mexican corporation 99.99%

Coca-Cola FEMSA de Buenos Aires S.A., an Argentine corporation 99.99%

	Name of Company		Percentage

	Propimex, S.A. de C.V., a Mexican corporation		99.99%
	Inmuebles del Golfo, S.A. de C.V., a Mexican corporation		99.99%
	Refrescos y Aguas Minerales, S.A. de C.V., a Mexican corporation		99.99%
	Coca-Cola FEMSA de Buenos Aires S.A., an Argentine corporation		99.99%