KENTUCKY ELECTRIC STEEL INC /DE/
10-K, EX-23, 2000-12-21
STEEL WORKS, BLAST FURNACES & ROLLING MILLS (COKE OVENS)
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                                                           EXHIBIT 23




CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



	As independent public accountants, we hereby consent to the
incorporation by reference of our reports included in this Form 10-K
into the Company's previously filed Registration Statements File Nos.
33-301218 and 33-77598.



						     Arthur Andersen LLP





Cincinnati, Ohio,
December 20, 2000



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