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Exhibit 15.1
We are aware of the incorporation by reference in the Registration Statements
(Form S-8 No. 33-26641, Form S-8 No. 33-34745, Form S-8 Nos. 33-76780,
333-00075, and 333-71339, Form S-8 Nos. 333-07091 and 333-71335, and Form S-8
No. 333-81949) pertaining to the Nonqualified Stock Option Plan of IMCO
Recycling Inc, the IMCO Recycling Inc. Amended and Restated Stock Option Plan,
the IMCO Recycling Inc. 1992 Stock Option Plan, the IMCO Recycling Inc. Annual
Incentive Program and the IMCO Recycling Inc. Employee Stock Purchase Plan,
respectively, of our report dated August 14, 2000 relating to the unaudited
consolidated interim financial statements of IMCO Recycling Inc. which are
included in its Form 10-Q for the quarter ended June 30, 2000.
Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part
of the registration statements prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933
/S/ ERNST & YOUNG LLP
Dallas, Texas
August 16, 2000
