Exhibit 10.5




                        CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference into (i) Post-Effective
Amendment No. 3 to the Registration Statement on Form F-3 (File No. 333-11382)
of CEMEX, S.A. de C.V., (ii) the Registration Statement on Form F-3 (File No.
333-86700) of CEMEX, S.A. de C.V., (iii) the Registration Statement on Form
S-8 (File No. 333-13970) of CEMEX, S.A. de C.V. and (iv) the Registration
Statement on Form S-8 (File No. 333-83962) of CEMEX, S.A. de C.V., of our
reports dated January 11, 2001 relating to the financial statements of
Compania Minera Atoyac, S.A. de C.V., Cementos Anahuac, S.A. de C.V., Cementos
del Norte, S.A. de C.V., Proveedora Mexicana de Materiales, S.A. de C.V.,
Compania de Transportes del Mar de Cortes, S.A. de C.V., Cementos Guadalajara,
S.A. de C.V., Cementos de Oriente, S.A. de C.V., Autotransportes de Huichapan,
S.A. de C.V., Cemex Concretos, S.A. de C.V. and Granos y Terrenos, S.A. de
C.V., which reports appear in this Annual Report on Form 20-F of CEMEX, S.A. de
C.V.


PricewaterhouseCoopers


  /s/  Hector Puente S.
- ------------------------------
 Hector Puente S.


Monterrey, N.L.
Mexico
April 7, 2003