<PAGE>
                                                                    Exhibit 8.01



                                 FORM OF OPINION








                                February __, 2002








(212) 351-4000                                                      18591-00032


CSK Auto, Inc.
645 East Missouri Avenue
Suite 400
Phoenix, Arizona 85012

Ladies and Gentlemen:

      We have acted as tax counsel to CSK Auto, Inc., an Arizona corporation
("CSK") in connection with the exchange by CSK (the "Exchange") of certain 12%
senior notes due June 15, 2006 (the "Old Notes") for new 12% senior notes due
June 15, 2006 (the "New Notes").

      In formulating our opinion, we have reviewed such documents as we deemed
necessary or appropriate, including (i) the Offering Circular of CSK dated
December 7, 2001 (the "Offering Circular") and (ii) the Registration Statement
of CSK (File No. 333-[______]) on Form S-4 dated February __, 2002, filed with
the U.S. Securities and Exchange Commission (the "Commission") pursuant to the
Securities Act of 1933 (the "Act") and the Prospectus of CSK that is contained
therein (the "Registration Statement"). In addition, we have made such other
factual and legal inquiries as we have considered necessary or appropriate.

      Our opinion set forth below assumes (i) the initial and continuing
accuracy of the statements and facts concerning the Exchange set forth in the
Offering Circular and the Registration Statement; (ii) the conformity of the New
Notes to the terms set forth in the Offering Circular and the Registration
Statement; and (iii) the genuineness of all signatures, the legal capacity of
natural persons, the authenticity of all documents submitted to us as originals,
and the conformity to original documents of all documents submitted to us as
photocopies. We
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CSK Auto, Inc.
February __, 2002
Page 2


also have assumed that the transactions related to the Exchange
will be consummated in the manner contemplated by the Registration Statement.

      Based upon the foregoing and in reliance thereon, and subject to the
qualifications, exceptions, assumptions and limitations herein contained, we are
of the opinion that the disclosure of the material federal tax consequences of
the Exchange and the ownership and disposition of the New Notes in the
Registration Statement under the heading "Material United States Federal Tax
Considerations" is correct in all material respects, subject to the limitations
set forth therein.

      We express no opinion concerning any tax consequences associated with the
New Notes other than those specifically set forth herein.

      Our opinion is based on current provisions of the Internal Revenue Code of
1986, as amended, Treasury Regulations promulgated thereunder, published
pronouncements of the Internal Revenue Service, and case law, any of which may
be changed at any time with retroactive effect. Any change in applicable law or
the facts and circumstances surrounding the Exchange or the terms of the New
Notes, or any inaccuracy in the statements, facts, assumptions, and
representations on which we relied, may affect the continuing validity of the
opinion set forth herein. We assume no responsibility to inform you of any such
changes or inaccuracy that may occur or come to our attention.

      This opinion is furnished to you solely for your benefit in connection
with the Exchange and is not to be used, circulated, quoted or otherwise
referred to for any other purpose or relied upon by any other person without our
prior written consent. We consent to the use of our name under the heading
"Material United States Federal Tax Considerations" in the Registration
Statement. We hereby consent to the filing of this opinion with the Commission
as Exhibit 8.1 to the Registration Statement. In giving these consents, we do
not thereby admit that we are within the category of persons whose consent is
required under Section 7 of the Securities Act of 1933, as amended, or the rules
and regulations of the Commission promulgated thereunder.



                                    Very truly yours,



                                    GIBSON, DUNN & CRUTCHER LLP



