Exhibit 8.1
November 15, 2005
Crosstex Energy, L.P.
2501 Cedar Springs
Suite 100
Dallas, Texas 75201
Ladies and Gentlemen:
We have acted as counsel to Crosstex Energy, L.P., a Delaware limited partnership (the
Partnership), with respect to certain legal matters in connection with the offer and sale by the
Partnership of common units representing limited partner interests (the Common Units) in the
Partnership. We have also participated in the preparation of a Prospectus Supplement, dated
November 15, 2005 (the Prospectus Supplement), and the Prospectus (the Prospectus) forming part
of the Registration Statement on Form S-3 (File No. 333-116538) (the Registration Statement). At
your request, this opinion is being furnished to you for filing as Exhibit 8.1 to the Current
Report on Form 8-K dated on or about the date hereof.
In connection therewith, we prepared the discussion set forth under the captions Material Tax
Consequences (the Discussion) in the Prospectus Supplement and the Prospectus.
All statements of legal conclusions contained in the Discussion, unless otherwise noted, are
our opinion with respect to the matters set forth therein (i) as of the date of the Prospectus in
respect of the discussion set forth under the caption Material Tax Consequences in the Prospectus
and (ii) as of the date of the Prospectus Supplement in respect of the discussion set forth under
the caption Material Tax Consequences in the Prospectus Supplement, in both cases qualified by
the limitations, and subject to the assumptions and qualifications contained in the Discussion. In
addition, we are of the opinion that the Discussion in the Registration Statement with respect to
those matters as to which no legal conclusions are provided is an accurate discussion of such
federal income tax matters (except for the representations and statements of fact of the
Partnership and its general partner included in the Discussion, as to which we express no opinion).
We hereby consent to the filing of this opinion as an exhibit to the Current Report on Form
8-K and to the use of our name in the Prospectus Supplement. In giving this consent, we do not
hereby admit that we are in the category of persons whose consent is required under Section 7 of
the Securities Act or the rules and regulations of the Commission thereunder.
Very truly yours,
/s/ Baker Botts L.L.P.