Exhibit 8.1

The following is a list of the significant subsidiaries of CEMEX, S.A.B. de C.V. as of December 31, 2013, including the name of each subsidiary and its country of incorporation.

1.	CEMEX Colombia S.A.	COLOMBIA
2.	CEMEX (Costa Rica), S.A.	COSTA RICA
3.	Assiut Cement Company	EGYPT
4.	CEMEX Beton Ile de France (SAS)	FRANCE
5.	CEMEX Central, S.A. de C.V.	MEXICO
6.	CEMEX Concretos, S.A. de C.V.	MEXICO
7.	CEMEX México, S.A. de C.V.	MEXICO
8.	Cemento Bayano, S.A.	PANAMA
9.	APO Cement Corporation	PHILIPPINES
10.	Solid Cement Corporation	PHILIPPINES
11.	CEMEX España, S.A.	SPAIN
12.	CEMEX España Operaciones, S.L.U.	SPAIN
13.	CEMEX Construction Materials Florida, LLC	USA
14.	CEMEX Construction Materials Pacific, LLC	USA
15.	CEMEX Corp.	USA
16.	CEMEX Finance LLC	USA
17.	CEMEX Materials, LLC	USA
18.	CEMEX Southeast LLC	USA
19.	CEMEX, Inc.	USA
20.	Gulf Coast Portland Cement Co.	USA
21.	Ready Mix USA LLC	USA