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                                                                    EXHIBIT 8.01

                   [LETTERHEAD OF GIBSON, DUNN & CRUTCHER LLP]

                                  May 13, 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 the Registration Statement of CSK on
Form S-4 dated May 13, 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
Registration Statement; (ii) the conformity of the New Notes to the terms set
forth in 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 also have assumed that the
transactions related to the Exchange will be consummated in the manner
contemplated by the Registration Statement.
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         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,

                                                 /s/ Gibson, Dunn & Crutcher LLP

                                                 GIBSON, DUNN & CRUTCHER LLP

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