EXHIBIT 8.1
LIST OF SUBSIDIARIES
| Subsidiaries | Jurisdiction | |
| Embotelladora Andina Chile S.A. | Chile | |
| Andina Inversiones Societarias S.A. | Chile | |
| Andina Bottling Investments Dos S.A. | Chile | |
| Andina Bottling Investments S.A. | Chile | |
| Red de Transportes Comerciales Ltda. | Chile | |
| Servicios Multivending Ltda. | Chile | |
| Transportes Andina Refrescos Ltda. | Chile | |
| Vital Jugos S.A. | Chile | |
| Vital Aguas S.A. | Chile | |
| Transportes Polar S.A. | Chile | |
| Envases Central S.A. | Chile | |
| Rio de Janeiro Refrescos Ltda. | Brazil | |
| Embotelladora del Atlántico S.A. | Argentina | |
| Andina Empaques Argentina S.A. | Argentina | |
| Paraguay Refrescos S.A. | Paraguay | |
| Abisa Corp. | British Virgin Islands | |
| Aconcagua Investment Ltd. | British Virgin Islands |