Arcelor Board Consider new Mittal Takeover Offer

On Sunday, May 21, 2006, the board of directors met at Arcelor’s headquarters and considered with interest Mr. Lakshmi Mittal’s statements of May 19, 2006, one day after the opening of Mittal Steel’s offer.

The board acknowledged the recent evolution of the terms and conditions of Mittal Steel’s takeover bid. This evolution confirms its initial assessment according to which the offer was greatly lacking in terms of valuation and particularly inadequate as regards corporate governance.

The board will examine the contents of Mittal Steel’s revised offer as soon as it shall have been approved by the Commission de surveillance du secteur financier (CSSF).

The board of directors expressed its wish to examine Mittal Steel’s business plan that Mr. Mittal proposed to send to Mr. Joseph Kinsch, Chairman of Arcelor’s board of directors, in a letter dated May 16, 2006, in order to be able to assess the industrial merits as well as the value of the Mittal Steel shares offered in exchange.

At the end of the board meeting, Chairman Joseph Kinsch stated: “The new offer by Mittal Steel demonstrates the pertinence of positions taken by the board since January 29. We will continue to scrupulously look after the interests of all of the group’s stakeholders.”

Arcelor’s board of directors asked the management board – as soon as Mittal Steel’s revised offer document and business plan are received – to study their conditions and report back to the board. The board of directors also reiterated the management board’s mandate to present it with all options which are in the interest of all stakeholders.

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