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Exhibit
23.2
[KPMG
Cárdenas Dosal]
The
Board
of Directors
Grupo
Simec, S.A. de C.V.:
We
hereby
consent to the use in this Registration Statement on Form F-1 of our report
dated April 24, 2005, except for the restatement to June 30, 2006 constant
Mexican pesos, as to which the date is July 20, 2006, with respect to the
consolidated balance sheet of Grupo Simec, S.A. de C.V. and subsidiaries as
of
December 31, 2004, and the related consolidated statements of income,
stockholders’ equity and changes in financial position for each of the years in
the two-year period ended December 31, 2004, included herein and to the
reference to our firm under the heading “Experts” in the Registration
Statement.
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| /s/ Jorge
Oracio Pérez Zermeño |
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Jorge
Oracio Pérez Zermeño
KPMG
Cárdenas Dosal, S.C.
Guadalajara,
Jalisco, Mexico
October
20, 2006
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