Exhibit 23.3
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 1 to Registration Statement No. 333-129100 of our report dated April 6, 2005 (June 21, 2005 as to Notes 22, 23 and 24 and September 28, 2005 as to Notes 25 and 26 and as to the restatement to Mexican pesos of purchasing power as of June 30, 2005 and the convenience translation) relating to the consolidated financial statements of Desarrolladora Homex, S.A. de C.V. and subsidiaries (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the effects of a merger between an affiliated company and a subsidiary in 2004) appearing in the Prospectus, which is part of this Registration Statement.
We also consent to the reference to us under the heading "Experts" in such Prospectus.
Galaz, Yamazaki, Ruiz Urquiza, S.C.
Member of Deloitte Touche Tohmatsu
/s/ C. P. C. Pedro Luis Castañeda Herrera
C. P. C. Pedro Luis Castañeda Herrera
Mexico City, Mexico
November 23, 2005
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