Exhibit 8.1

	Subsidiaries
Legal Name	Place of Incorporation	Doing Business As	Ownership %1
Lan Argentina S.A.	Argentina	Lan Argentina		99	%
Aerolinhas Brasileras S.A.	Brazil	ABSA		73.3	%
Inmobiliaria Aeronáutica S.A.	Chile	Inmobiliaria Aeronáutica		100	%
Inversiones Lan S.A.	Chile	Inverlan		99.7	%
Lan Cargo S.A.	Chile	Lan Chile Cargo		99.89	%
Lan Pax Group S.A.	Chile	Lan Pax Group		100	%
Transporte Aéreo S.A.	Chile	LanExpress		100	%
Aerolane, Líneas Aéreas Nacionales del Ecuador S.A.	Ecuador	Lan Ecuador		71.92	%
Aerotransporte Mas de Carga S.A.	Mexico	Mas Air		69.15	%
Lan Perú S.A.	Peru	Lan Perú		70	%
Comercial Masterhouse SA	Chile	Comercial Masterhouse		100	%
Linea Aerea Nacional Chile S.A.	Chile	Lan Chile		100	%
Línea Aérea Carguera de Colombia	Colombia	LANCO		90	%
Aerovías de Integración Regional S.A.	Colombia	Aires		94.99	%

1 Percentage of equity owned by Lan Airlines S.A. directly or indirectly through subsidiaries or affiliates