Exhibit 8.1
America Movil's Subsidiaries and Affiliates
<TABLE>
<CAPTION>
Jurisdiction of
Name of Company Establishment
--------------- -------------
<S> <C>
Sercotel, S.A. de C.V. Mexico
Radiomovil Dipsa, S.A. de C.V. Mexico
SubDipsa, LLC Delaware
SBC International Puerto Rico, Inc. Delaware
Cellular Communications of Puerto Rico, Inc. Puerto Rico
SubDipsa Treasury, LLC Delaware
Inmobiliaria Los Cantaros, S.A. de C.V. Mexico
TracFone Wireless, Inc. Florida
Comm South Companies, Inc. Texas
Georgia Comm South, Inc. Georgia
E-Z Tel, Inc. North Carolina
E-Commerce Data Services, S.A. de C.V. Mexico
AM Latin America, LLC Delaware
Telcel Wireless Argentina, LLC Delaware
Techtel--LMDS Comunicaciones Interactivas, S.A. Argentina
Telstar S.A. Uruguay
Telecom Americas Ltd. Bermuda
SBCI Brasil Ltda. Brazil
ATL--Algar Telecom Leste S.A. Brazil
Americel S.A. Brazil
Telet S.A. Brazil
Canbras Communications Corp. Canada
Comunicacion Celular S.A. Colombia
Occidente y Caribe Celular S.A. Colombia
Genesis Telecom, C.A. Venezuela
AM Wireless, LLC Delaware
Wireless Ecuador, LLC Delaware
Consorcio Ecuatoriano de Telecomunicaciones, S.A. CONECEL Ecuador
Wireless Chile, S.A. Chile
Inmobiliaria El Recuerdo, S.A. de C.V. Mexico
Inmobiliaria Las Trufas, S.A. de C.V. Mexico
Global Central America, S.A. de C.V. Mexico
Directorios Telefonicos de Guatemala, S.A. Guatemala
Instituto Tecnologico de Telecomunicaciones, S.A. Guatemala
Servicios de Comunicaciones Personales Inalambricas, S.A. Guatemala
Servicios de Telelemercadeo, S.A. Guatemala
Teledatos de Guatemala, S.A. Guatemala
Telefonia Publica de Guatemala, S.A. Guatemala
Telglob, S.A. Guatemala
Comtech, S.A. Guatemala
Inteligencia en Internet, S.A. Guatemala
Telecosmos, S.A. Guatemala
Visual Electronica, S.A. Guatemala
Telefonica Global, S.A. Guatemala
Comunicaciones Inteligentes, S.A. Guatemala
FT & T, S.A. Guatemala
Jurisdiction of
Name of Company Establishment
Compania de Relaciones Laborales, S.A. Guatemala
Empresas Cablevision, S.A. de C.V. Mexico
America Movil Communications, LLC Delaware
America Central Tel, S.A. Guatemala
Telecomunicaciones de Guatemala, S.A. Guatemala
CompUSA, Inc. Delaware
Network Access Solutions Corporation Delaware
AM Comm Solutions, LLC Delaware
FirstMark Comunicaciones Espana, S.A. Spain
</TABLE>