Gerdau Ameristeel to Purchase Sheffield Steel

Sheffield Steel Corporation announced today that it has entered into a definitive agreement with Gerdau Ameristeel to acquire all of the outstanding shares of Sheffield Steel Corporation of Sand Springs, Oklahoma.

Sheffield Steel is a mini-mill producer of long steel products, primarily rebar and merchant bars with annual shipments of approximately 550,000 tons of finished steel products. Sheffield operates a melt shop and rolling mill in Sand Springs, Oklahoma, a smaller rolling mill in Joliet, Illinois, three downstream steel fabricating facilities in Kansas City and Sand Springs.

Subject to certain closing adjustments, the purchase price for all of the shares of Sheffield is expected to be approximately $76 million in cash plus the assumption of approximately $94 million of debt and certain long-term liabilities, net of cash. The transaction, which is subject to Sheffield shareholder approval, satisfactory completion of anti-trust and applicable regulatory reviews and other customary closing conditions, is expected to close in the second quarter of 2006. Lane Berry & Co. International,
LLC acted as financial advisor to the Special Committee of Sheffield Steel and provided a fairness opinion to the Board of Directors of Sheffield Steel in connection with the transaction.

James Nolan, President and CEO of Sheffield Steel commented: “This transaction is a positive outcome for Sheffield Steel, our employees, and the communities we operate in because of the excellent reputation and financial strength of Gerdau Ameristeel. Under the leadership of Gerdau Ameristeel, the combined organization will have additional resources and capabilities with which to service our existing customers as well as the expanding southwestern markets.“

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