Exhibit
23
CONSENT OF INDEPENDENT AUDITORS
We consent to the
incorporation by reference in the following Registration
Statements:
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Ÿ
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Form S-8 No.
33-51991 pertaining to the 1994 and 1995 Stock Grants to Union
Employees,
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Ÿ
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Form S-8 No.
33-51081 pertaining to the 1993 National Steel Corporation Long Term
Incentive Plan,
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Ÿ
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Form S-8 No.
33-51083 pertaining to the 1993 National Steel Corporation Non-Employee
Director’s Stock Option Plan, and
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Ÿ
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Form S-8 No.
33-61087 pertaining to the National Steel Retirement Savings Plan and
National Steel Represented Employee Retirement Savings
Plan;
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of our report dated
January 25, 2000, with respect to the consolidated financial statements of
National Steel Corporation and subsidiaries included in the Amendment No. 1
to the Annual Report (Form 10-K/A) for the year ended December 31,
1999.
Indianapolis,
Indiana
April 3,
2000
