**EXHIBIT12(a)(2)**

**CERTIFICATION PURSUANT TO SECTION302**

**OF THESARBANES-OXLEY ACT OF 2002 (18 U.S.C. §1350)**

I, Juan AntonioQuiroga García, certify that:

1.  I  havereviewed this annual report on Form 20-F of Gruma, S.A.B. de C.V. (the “Company”);

2.  Based on my knowledge, this annual report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this annual report;

3.  Based on my knowledge, the financialstatements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the Company as of, and for, the periods presentedin this annual report;

4.  The Company’s other certifying officer and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15a-15(f)) for the Company and have:

a.  designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the Company, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisannual report is being prepared;

b.  designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision;

c.  evaluated the effectivenessof the Company’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

d.  disclosed in this report anychanges in the Company’s internal control over financial reporting thatoccurred during the Company’s most recent quarter (the Company’s fourth quarterin the case of this annual report), that has materially affected, or isreasonably likely to materially affect, the Company’s internal control overfinancial reporting.

5.  The Company’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the Company’s auditors and the audit committee ofCompany’s board of directors (or persons performing the equivalent functions):

a.  all significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the Company’sability to record, process, summarize and report financial information; and

b. any fraud, whether or not material, that involves management orother employees who have a significant role in the Company’s internal controlover financial reporting.
|        |          |   | /s/ Juan Antonio Quiroga García |
|--------|---------------|--------|--------------------------------------|
|   |          | Name:  | Juan Antonio Quiroga García     |
|   |          | Title: | Chief Corporate Officer              |
| Date:  | June 29, 2007 |   |                                 |
|        |               |        |                                      |  |  |

 

----