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S-1/A - AMENDMENT NO. 3 TO FORM S-1 - METALS USA HOLDINGS CORP.ds1a.htm

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Amendment No. 3 to Registration Statement No. 333-150999 of our report dated February 24, 2009, relating to the financial statements and financial statement schedule of Metals USA Holdings Corp. and subsidiaries, appearing in the Prospectus, which is a part of such Registration Statement, and to the reference to us under the heading “Experts” in such Prospectus.

/s/ DELOITTE & TOUCHE LLP

Houston, Texas

November 20, 2009