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ArcelorMittal Announces Launch of Offer for ArcelorMittal Inox Brasil S.A.

ArcelorMittal today launches the previously announced delisting tender offer for all of the outstanding shares in Arcelor Mittal Inox Brasil S.A. (previously named Acesita S.A.) (the “Company”), pursuant to the tender offer registration granted by the Comissão de Valores Mobiliários (the “CVM”), the Brazilian securities regulator, on March 3, 2008, pursuant to article 157, paragraph 4 of Law n. 6,404/76, and to Rule n. 358/02 of the Brazilian Securities Commission (“CVM”). The Offer will remain open for 30 calendar days from this date and will be settled through an auction at the São Paulo Stock Exchange (“Bovespa”) on April 4, 2008. As previously announced, this transaction will result in ArcelorMittal acquiring the 43% outstanding shares in the Company it does not currently own.

The price offered by ArcelorMittal is R$ 100.00 per common share and R$ 100.00 per preferred share of the Company. This price will be adjusted to subtract the dividends and interest on equity declared by the Company from December 4th, 2007 through to the business day prior to the auction date. As of the date hereof, this value corresponds to R$98.33 per common share and R$98.17 per preferred share, subject to adjustment by the Referential Rate – TR plus 6% per year, starting February 28th, 2008 through to the auction date. At today’s exchange rate, this transaction represents a cash disbursement of up to around USD 1.85bn.

As of today, a group of shareholders led by Tarpon Investments, which owns 157,300 common shares and 7,914,147 preferred shares, and BNDESPAR, which owns 12.707.827 preferred shares of the Company, have irrevocably committed to ArcelorMittal to sell their shares of ArcelorMittal Inox Brasil in the Offer.

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