UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    Form 6-K

       REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16
                    UNDER THE SECURITIES EXCHANGE ACT OF 1934



For the month of        May         , 2002
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                               Desc, S.A. de C.V.
                               ------------------
                 (Translation of registrant's name into English)

Paseo de los Tamarindos 400-B, Bosques de las Lomas, 05120 Mexico, D.F., Mexico
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                     (Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports
under cover of Form 20-F or Form 40-F.

Form  20-F [X]                Form 40-F [ ]





NY2:\1160467\01\_VF701!.DOC\41150.0012


                                   SIGNATURES



         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.




                                             Desc, S.A. de C.V.
                                     -----------------------------------
                                                (Registrant)



Date:     May 31, 2002          By   /s/ Arturo D'Acosta Ruiz
-------------------------            -----------------------------------

                                                 (Signature)*

                                     Name:    Arturo D'Acosta Ruiz
                                     Title:   Chief Financial Officer









* Print the name and title under the signature of the signing officer.







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                                  EXHIBIT INDEX
                                  -------------




                                                                   Sequential
     Item                                                         Page Number
     ----                                                         -----------
1.   Notice to the Shareholders announcing the exchange of each
     currently outstanding stock certificate for a new stock           4
     certificate.












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