EXHIBIT 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 3 to Registration Statement No. 333-132918 of Flag Intermediate Holdings Corporation and subsidiary (the “Successor Company”) on Form S-4 of our report dated February 28, 2006 (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the Successor Company’s acquisition of Metals USA, Inc. and subsidiaries on December 1, 2005, in a transaction accounted for in accordance with Statement of Financial Accounting Standards No. 141, “Business Combinations” and the lack of comparability of financial information between reporting periods), 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.
/s/ DELOITTE & TOUCHE LLP
Houston, Texas
August 1, 2006
