Securities Exchange Act of 1934 - Release No. 51484

April 6, 2005

An order has been issued granting the application of Grupo Imsa, S.A. de C.V. to withdraw its American Depositary Shares (each representing nine equity units, each of which consists of three Series B shares, no par value, and two Series C shares, no par value), from listing and registration on the New York Stock Exchange, Inc., effective at the opening of business on April 7, 2005.