|SECURITIES AND EXCHANGE
COMMISSION Washington, DC 20549
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|
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|FORM 6-K
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|Report of Foreign Private
      Issuer
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|Pursuant to Rule 13a-16 or
15d-16 of the Securities Exchange Act of 1934
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|For November 7, 2002
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|Siderca S.A.I.C.
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|Av. Leandro N. Alem 1067 Buenos
Aires, Argentina (C1001AAF)
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|Indicate by check
mark whether the registrant files or will file annual reports under cover of Form 20-F or
Form 40-F.
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|Form 20-F  |X| |  | Form 40-F  |_|
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|Indicate by check
mark whether the registrant by furnishing the information contained in this Form is also
thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the
Securities Exchange Act of 1934.
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|Yes  |_| |  | No  |X|
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|If Yes is
marked, indicate below the file number assigned to the registrant in connection with Rule
12g3-2(b):
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|Not applicable.
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|This report on Form 6-K shall be incorporated by
reference into the registration statement on Form F-4 (File No. 333-99769) of Tenaris S.A.
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|The attached material is being furnished to the
Securities and Exchange Commission pursuant to Rule 13a-16 and Form 6-K under the
Securities Exchange Act of 1934, as amended.
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|This report contains Sidercas press release
announcing its results for the nine months ended September 30, 2002, and for the quarter
ended September 30, 2002.
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|The financial data included in this report on
Form 6-K were prepared by Siderca in accordance with Argentine GAAP for the purposes of
filings with the Comision Nacional de Valores, or the Argentine Securities Commission,
and the Bolsa de Comercio de Buenos Aires, or the Buenos Aires Stock Exchange. They
differ from the financial statements and data derived therefrom of Siderca filed (on
forms other than Form 6-K) with the Securities and Exchange Commission during 2002 in
that the charges to Sidercas operating results as a consequence of the provision made by
Dalmine S.p.A. in its financial statements at, and for the year ended, December 31, 2001
relating to the claim brought by BHP Petroleum Ltd. against Dalmine and the provision
made by Tubos de Acero de Mexico S.A., or Tamsa, in its financial statements at, and for
the year ended, December 31, 2001, relating to Tamsas investment in Consorcio Siderurgia
Amazonia Ltd. are being recorded in the nine months ended September 30, 2002, instead of
the fiscal year ended December 31, 2001.
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|Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned, thereunto duly authorized.
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|    | Siderca S.A.I.C.                                                                                    
|--- | ----------------------------------------------------------------------------------------------------
|By: | /s/ Horacio de las Carreras
      Name: Horacio de las Carreras 
      Title: Secretary to the Board



|Dated: November 7, 2002.
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