# FORM 6-K
SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

# Report of Foreign Private Issuer

# Pursuant to Rule 13a-16
or 15d-16of the Securities Exchange Act of 1934

For the month of March, 2004Commission File Number 1-11080

THE ICA CORPORATION
HOLDING COMPANY(Translation of registrants name into English)

Minería No. #14511800 México D.F.
(Address of principal executive offices)

Form 20-F....X.....Form 40-F.........

Indicate by check mark if the
registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule
101(b)(1): ____ 

Indicate by check mark if the registrant is submitting the Form 6-K in
paper as permitted by Regulation S-T Rule 101(b)(7): ____ 

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby
furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the
Securities Exchange Act of 1934.

Yes ..... No...X...

If Yes is marked, indicate
below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-
________

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| |  | Jaime Balmes 11 "D"
      Piso 6
      Col. Los Morales Polanco 
      11510 México, D.F. 
      mancera.ey@mx.ey.com |  | Tel.    
      (55) 52 83 1300
      Fax      (55) 52 83 1392
| | - | --------------------------------------------------------------------------------------------------------------------- | - | -------------------------------------------------------------

# 

# REPORT OF
  INDEPENDENT AUDITORS





|To the Partners of
        ICA Fluor Daniel, S. de R.L. de C.V.
      
      We have examined
        the balance sheets of ICA Fluor Daniel, S. de R.L. de C.V. as of December
        31, 2002 and 2001, and the related statements of income, changes in net
        worth and changes in financial position for each of the three years in
        the period ended December 31, 2002. These financial statements are the
        responsibility of the Companys management. Our responsibility is
        to express an opinion on these financial statements based on our audits.
      
      We conducted our
        audits in accordance with generally accepted auditing standards in Mexico
        and in the United States of America. Those standards require that we plan
        and perform the audit to obtain reasonable assurance about whether the
        financial statements are free of material misstatement and are prepared
        in conformity with generally accepted accounting principles in Mexico.
        An audit includes examining, on a test basis, evidence supporting the
        amounts and disclosures in the financial statements. An audit also includes
        assessing the accounting principles used and significant estimates made
        by management, as well as evaluating the overall financial statement presentation.
        We believe that our audits provide a reasonable basis for our opinion.
      
      In our opinion, the
        financial statements referred to above present fairly, in all material
        respects, the financial position of ICA Fluor Daniel, S. de R.L. de C.V.
        at December 31, 2002 and 2001, and the results of its operations, the
        changes in its net worth and the changes in its financial position for
        each of the three years in the period ended December 31, 2002, in conformity
        with generally accepted accounting principles in Mexico.
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|                        | Mancera,
        S.C.
        A Member Practice of
        Ernst & Young Global
|----------------------- | -------------------------------------------------------------------------------
|                        |                                                                                
|                        | /s/
        Alberto del Castillo
        Alberto del Castillo                  
|                        |                                                                                
|                        |                                                                                
|                        |                                                                                
|February
      14, 2003 |                                                                                





1

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SIGNATURE

Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused
this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: March
  23, 2004

| | Empresas ICA Sociedad Controladora,
S.A. de C.V.                                  
| | ----------------------------------------------------------------------------------
| |                                                                                   
| | /s/ JOSE LUIS GUERRERO
Name: Dr. José Luis Guerrero
Title: Vice President, Finance