Provida Pension Fund Administrator – ‘20-F’ for 12/31/02 – EX-8.1

On:  Monday, 6/30/03, at 2:41pm ET   ·   For:  12/31/02   ·   Accession #:  950103-3-1463   ·   File #:  1-13406

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Annual Report of a Foreign Private Issuer   —   Form 20-F
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report of a Foreign Private Issuer            176    795K 
 2: EX-1.1      Underwriting Agreement                                 4     19K 
 3: EX-8.1      Opinion re: Tax Matters                                1      4K 
 4: EX-10.1     Material Contract                                      1      7K 

EX-8.1   —   Opinion re: Tax Matters

                                                                   EXHIBIT 8.1

Administradora de Fondos de Pensiones Provida S.A.

List of Subsidiaries

The following chart sets forth the significant subsidiary, as defined in Rule   
1-02(v) of Regulation S-X under the Securities Act of 1933, as amended, of      
Administradora de Fondos de Pensiones Provida S.A.:                             

                             Other Name by               Jurisdiction of
  Subsidiary                Which Known                 Organization
  ----------                -----------                 ------------

Provida Internacional S.A.            --                          Chile