Exhibit 12.2


                                  Certification


I, Alonso Quintana Kawage, certify that:

     1.  I have reviewed this annual report on Form 20-F of Empresas ICA, S.A.B.
         de C.V.;

     2.  Based on my knowledge, this report does not contain any untrue
         statement of a material fact or omit to state a material fact necessary
         to make the statements made, in light of the circumstances under which
         such statements were made, not misleading with respect to the period
         covered by this report;

     3.  Based on my knowledge, the financial statements, and other financial
         information included in this report, fairly present in all material
         respects the financial condition, results of operations and cash flows
         of the company as of, and for, the periods presented in this report;

     4.  The company's other certifying officer and I are responsible for
         establishing and maintaining disclosure controls and procedures (as
         defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
         control over financial reporting (as defined in Exchange Act Rules
         13a-15(f) and 15d-15(f)) for the company and have:

                    (a) Designed such disclosure controls and procedures, or
                    caused such disclosure controls and procedures to be
                    designed under our supervision, to ensure that material
                    information relating to the company, including its
                    consolidated subsidiaries, is made known to us by others
                    within those entities, particularly during the period in
                    which this report is being prepared;

                    (b) Designed such internal control over financial reporting,
                    or caused such internal control over financial reporting to
                    be designed under our supervision, to provide reasonable
                    assurance regarding the reliability of financial reporting
                    and the preparation of financial statements for external
                    purposes in accordance with generally accepted accounting
                    principles;

                    (c) Evaluated the effectiveness of the company's disclosure
                    controls and procedures and presented in this report our
                    conclusions about the effectiveness of the disclosure
                    controls and procedures, as of the end of the period covered
                    by this report based on such evaluation; and

                    (d) Disclosed in this report any change in the company's
                    internal control over financial reporting that occurred
                    during the period covered by the annual report that has
                    materially affected, or is reasonably likely to materially
                    affect, the company's internal control over financial
                    reporting; and

     5.  The company's other certifying officer(s) and I have disclosed, based
         on our most recent evaluation of internal control over financial
         reporting, to the company's auditors and the audit committee of the
         company's board of directors (or persons performing the equivalent
         functions):




                    (a) All significant deficiencies and material weaknesses in
                    the design or operation of internal control over financial
                    reporting which are reasonably likely to adversely affect
                    the company's ability to record, process, summarize and
                    report financial information; and

                    (b) Any fraud, whether or not material, that involves
                    management or other employees who have a significant role in
                    the company's internal control over financial reporting.



Date:               June 11, 2008

                                                   /s/ Alonso Quintana Kawage
                                                   ----------------------------
                                                   Alonso Quintana Kawage
                                                   Chief Financial Officer





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