<DOCUMENT>
<TYPE>NT 20-F
<SEQUENCE>1
<FILENAME>e18307nt20f.txt
<DESCRIPTION>FORM 12B-25
<TEXT>

                                                       -------------------------
                    UNITED STATES                            OMB APPROVAL
         SECURITIES AND EXCHANGE COMMISSION            -------------------------
               Washington, D.C. 20549                    OMB Number: 3235-0058
                                                       -------------------------
                                                       Expires: March 31, 2006
                                                       -------------------------
                                                       Estimated average burden
                    FORM 12b-25                        hours per response...2.50
                                                       -------------------------
                                                            SEC FILE NUMBER
                                                                1-11176
                                                       -------------------------
            NOTIFICATION OF LATE FILING                      CUSIP NUMBER
                                                              400491 106
                                                       -------------------------

(Check One): [ ] Form 10-K [X] Form 20-F [ ] Form 11-K [ ] Form 10-Q
[ ] Form N-SAR [ ] Form N-CSR

For Period Ended:   December 31, 2003
                  ---------------------
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:
                                 --------------------

--------------------------------------------------------------------------------
 Read Instruction (on back page) Before Preparing Form. Please Print or Type.

    Nothing in this form shall be construed to imply that the Commission has
                    verified any information contained herin.
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If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
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PART I -- REGISTRANT INFORMATION

  Grupo Simec, S.A. de C.V.
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Full Name of Registrant

--------------------------------------------------------------------------------
Former Name if Applicable

  Calzada Lazaro Cardenas 601
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Address of Principal Executive Office (Street and Number)

  Guadalajara, Jalisco, Mexico 44440
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City, State and Zip Code

PART II -- RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

      (a) The reasons described in reasonable detail in Part III of this form
      could not be eliminated without unreasonable effort or expense;

      (b) The subject annual report, semi-annual report, transition report on
      Form 10-K, Form 20-F,11-K, Form N-SAR or Form N-CSR, or portion thereof,
[X]   will be filed on or before the fifteenth calendar day following the
      prescribed due date; or the subject quarterly report or transition report
      on Form 10-Q, or portion thereof, will be filed on or before the fifth
      calendar day following the prescribed due date; and

      (c) The accountant's statement or other exhibit required by Rule 12b-25(c)
      has been attached if applicable.

PART III -- NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR, N-CSR, or the transition report or portion thereof, could not be filed
within the prescribed time period.

      The Company is unable to file the Form 20-F for the year ended December
31, 2003 by June 30, 2004 without undue effort and expense because it has been
unable to timely gather all financial information necessary to prepare a
reconciliation of its net income and shareholders' equity to U.S. Generally
Accepted Accounting Principles.


<PAGE>

PART IV -- OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

           Jose Flores Flores                   011-52           33-1057-5734
-----------------------------------------     -----------     ------------------
                 (Name)                       (Area Code)     (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s). Yes [X] No [ ]

--------------------------------------------------------------------------------

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
Yes [ ] No [X]

If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.

--------------------------------------------------------------------------------

                           Grupo Simec, S.A. de C.V.
                  --------------------------------------------
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

           June 30, 2004                           /s/ Adolfo Luna Luna
Date ------------------------           By ------------------------------------
                                                  Chief Financial Officer


                                       2


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</DOCUMENT>
