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Exhibit
23.6
CONSENT
OF MIJARES, ANGOITIA, CORTES Y FUENTES, S.C.
We
undersigned hereby consent, pursuant to Rule 436 under the Securities Act of
1933, as amended, to the reference to MIJARES, ANGOITIA, CORTES Y FUENTES,
S.C.
in the prospectus included in the registration statement on Form F-1 of Grupo
Simec, S.A.B. de C.V. In giving such 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.
/s/
MIJARES, ANGOITIA, CORTES Y FUENTES, S.C.
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MIJARES,
ANGOITIA, CORTES Y FUENTES, S.C.
October
26, 2006
Mexico
City, Mexico