PricewaterhouseCoopers, S.C., a business consultant firm, which resulted from the merger in 1998 of Price Waterhouse and Coopers & Lybrand, as Price Waterhouse has been providing legal services through its Tax and Legal Services Area since 1992. At present PricewaterhouseCoopers Legal Area has grown as one of Mexico's leading commercial law firms and tax counseling and litigation law firms. The Legal Area of PricewaterhouseCoopers has a broad based practice with a reputation for offering a full range of quality legal services. Its client basis includes Mexican, South American, American, European and Far East clients. PricewaterhouseCoopers, further, through its worldwide network is able to provide legal services all around the globe.

General Practice: Mexican and International Legal Matters, Corporate Law, Tax Litigation regarding State and Federal Taxes, Tax Planning, Tax Law Counseling, Foreign Investments, International Transactions, Foreign Trade, Unfair Trade Practices, Mergers and Acquisitions, Corporate Restructuring, Banking Law, Arbitration and Alternative Dispute Resolutions, Communications and Telecommunications, E-Business, Health, Copyright, Patent and Trademark, Transfer of Technology, Employment Law, Mining, Oil, Maritime, Environmental, Immigration and Real Estate Law.