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Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
We
consent to the reference to our firm under the captions “Summary Consolidated
Financial Information”, “Selected Consolidated Financial Information” and
“Experts” and to the use of our report dated April 28, 2006, (except Note 19, as
to which the date is June 28, 2006, and for the restatement to constant Pesos
as
of June 30, 2006, Note 13 a v), and for the share and per share information,
both as to which the date is July 11, 2006), in Amendment No. 1 to the
Registration Statement (Form F-1 No. 333-138239) and related Prospectus of
Grupo
Simec, S.A.B. de C.V., for the registration of 000,000 shares of its common
stock.
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Mancera,
S.C.
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A
Member Practice of
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Ernst
& Young Global
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/s/C.P.C.
José María Tabares Cruz
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Guadalajara,
Jalisco Mexico
December
4, 2006