The Board of Directors and Shareholders
Simpson Industries, Inc.:

We consent to incorporation by reference in the registration
statement (No. 33-39679) on Form S-8 pertaining to the Simpson
Industries, Inc. Savings Plan, to incorporation by reference in
the registration statement (No. 33-39678) on Form S-8 pertaining
to the Simpson Industries, Inc. - Fremont Operation Savings Plan,
to incorporation by reference in the registration statement (No.
2-95425) on Form S-8 pertaining to the Simpson Industries, Inc.
1984 Stock Option Plan, to incorporation by reference in the
registration statement (No. 33-62806) on Form S-8 pertaining to
the 1993 Executive Long-Term Incentive Plan, and to incorporation
by reference in the registration statement (No. 33-62802) 1993
Non-Employee Director Stock Option Plan, of our report dated
January 27, 1998, relating to the consolidated balance sheets of
Simpson Industries, Inc., and subsidiaries as of December 31,
1997, and 1996, and the related consolidated statements of
operations, shareholders' equity, and cash flows for each of the
years in the three-year period ended December 31, 1997, which
report appears in the December 31, 1997, annual report on Form
10-K of Simpson Industries, Inc.


/S/ KPMG

Detroit, Michigan
March 24, 1998