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                                                                      EXHIBIT 23
 
                         INDEPENDENT AUDITORS' CONSENT
 
   
     We consent to the incorporation by reference in this Amendment No. 4 of
Registration Statement No. 333-13499 of Simula, Inc. on Form S-3 of our report
dated March 20, 1997, appearing and incorporated by reference in the Form 10-K
of Simula, Inc. for the year ended December 31, 1996, and to the reference to us
under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.
    
 
DELOITTE & TOUCHE LLP
Phoenix, Arizona
 
   
April 23, 1997