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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              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Algoma Steel Inc.hasbeen a mainstay of the North American steel industry for over 100 years. Oursteel has been used to build the railways and bridges that span the country.Today, our steel continues to be used in products that enhance the lives ofmillions of people throughout Canada, the United States and beyond.

Through periods of profitability and uncertainty alike, wehave endured the trying conditions of the steel industry. In spite of thedifficult environment that persists, our entire organization remains committedto Algoma's success.

We have set a course for the future--one that focuses ourefforts and resources on meeting the needs and expectations of our customers,our investors and our employees. By working to provide these threeclosely-linked groups lasting value, Algoma will once again establish itself asan important part of the North American steel industry.

 

2002 FINANCIAL HIGHLIGHTS
**(Millions of dollars)****Eleven****One**   **months ended****month ended**   **December 31****January 31**   **2002****2002****2001(1)****2000(1)**     Sales**$1,031**$83$912$1,106EBITDA(2)**128**(5)(87)104Net income (loss)(3)**43**(26)(363)(73)Common shareholders' equity    (deficiency)**345**300(157)206Cash provided by (used in)    operating activities**15**31(19)8Capital expenditures**25**12252Bank indebtedness**99**68148107          **(Per common share)****Eleven****One**   **months ended****month ended**   **December 31****January 31**   **2002****2002****2001(1)****2000(1)**     Basic    Net income (loss)(3)**$1.89**$(0.49)$(6.77)    $(1.37)Cash provided by (used in)    operating activities**0.67**0.58(0.35)0.15Diluted    Net income (loss)(3)**$1.42**$(0.49)$(6.77)    $(1.37)Common shareholders' equity    (deficiency)**11.60**10.17(2.93)3.87          **Operations (thousands of    tons)****Eleven****One**   **months ended****month ended**   **December 31****January 31**   **2002****2002****2001****2000**     Raw steel production**2,230**1862,1632,354Steel shipments**1,942**1941,9252,016 (1)Effective January 1,    2002, the Corporation retroactively adopted the new recommendations of the    Canadian Institute of Chartered    Accountants with respect to foreign currency translation. The 2001 and 2002    results have been restated to reflect this change. See note 3 to the    consolidated financial statements.  (2)EBITDA: Earnings    before interest, taxes, depreciation and amortization, exchange loss on    long-term debt, demutualization gain and reorganization    expenses. This earnings measure is not a recognized measure for financial    statement presentation under Canadian generally    accepted accounting principles ("GAAP"). Non-GAAP earnings measures (such as    EBITDA) do not have any standardized meaning and therefore may not be    comparable to similar measures presented by other companies. This earnings    measure is provided to assist users in analyzing operating profitability    before non-operating expenses and non-cash charges.  (3)2001 net loss    includes reorganization expenses of $51 million and a $54 million charge to    eliminate a future income tax asset. 
TABLE OF CONTENTS
**1**FINANCIAL HIGHLIGHTS**8**OPERATIONS**12**MANAGEMENT'S    DISCUSSION AND**30**NOTES TO    CONSOLIDATED    ANALYSIS OF FINANCIAL CONDITIONFINANCIAL STATEMENTS**2**SETTING A COURSE**9**ENVIRONMENTAND RESULTS OF OPERATIONS      **52**DIRECTORS    AND OFFICERS**4**MESSAGE TO SHAREHOLDERS**10**HUMAN RESOURCES**25**AUDITORS' REPORT      **INSIDE BACK COVER****6**FINANCIAL**11**STRATEGIC INITIATIVES**26**MANAGEMENT'S RESPONSIBILTYSHAREHOLDER AND    CORPORATE    FOR FINANCIAL REPORTINGINFORMATION**7**COMMERCIAL        **27**CONSOLIDATED FINANCIAL    STATEMENTS  
 

 

Three groups are dependent on and critical to the success and longevity ofAlgoma Steel Inc. To improve the organization's competitive position, we aresetting a course for the future based on guiding principles that will ensure ourefforts are focused on meeting the needs of these three groups:

- **OUR CUSTOMERS**need and expect competitively priced products,exceptional product quality and superior customer service. Algoma mustconsistently satisfy the needs of our customers so that we can count on theircontinued support.

- **OUR INVESTORS**and creditors need and expect competitive returns ontheir investments. They also need to know that the volatility of the steelindustry will not affect the security of their capital. Algoma must satisfy theneeds of investors and creditors to ensure their continued support.

- **OUR EMPLOYEES**need and expect competitive pay and benefits, alongwith a safe and supportive work environment that encourages involvement and opendialogue, while offering stability of employment so that we can count on theircontinued dedication.

The leadership of Algoma Steel is committed to meeting these needs to ensureour long-term success. We understand that:

- We must satisfy our customers--all the time

- We must be financially competitive--all the time

- We must treat our employees fairly--all the time

We are committed to becoming "***A Different Kind Of Steel Company!***"

 

MESSAGE TO SHAREHOLDERS

 
    We are pleased to report a profitable 11-month period since Algoma completedits restructuring under the Companies' Creditors Arrangement Act ("CCAA") onJanuary 29, 2002. Execution of the Company's Plan of Arrangement andReorganization resulted in debt and other cost reductions that represent animportant starting point in Algoma's return to profitability. All employees cantake pride in these financial results.
Product quality and volume improvements, combined with increased pricing andstable operations, produced a net income of $43 million and a cash flow fromoperations of $15 million for the 11 months ended December 31, 2002. Of note isthat these results were achieved in conjunction with improvements to our safetyand environmental performance.

During 2002, we focused on a number of key areas. Specifically, we:

- Implemented our restructuring plan, resulting in reduced labour and  interest costs for the year.

- Completed a strategic review of Algoma's assets and established a  five-year strategic plan.

- Performed an organizational review and initiated an accountability-based  cultural development program.

- Introduced structural and staffing changes, resulting in manning  reductions.

- Developed and implemented a performance-based management process,  including:

- Establishment of specific long-term goals and 2003 objectives to ensure    company-wide focus on issues critical to Algoma's short and long-term    success,

- Introduction of an executive compensation program that will increase    ownership and focus on performance.

- Initiated performance improvement projects, that will result in:

- Improved order fulfillment with shorter turnaround times and better    overall service,

- Increased productivity in our Direct Strip Production Complex ("DSPC"),

- Reduced costs in our Plate and Strip facility.

Steel markets in 2002 were much stronger than the previous year. Imbalancesin supply and demand resulted in rapid price increases for most of the Company'sproducts during the first three quarters of the fiscal year. As a result, Algomaended the year in a better financial position than when it emerged from CCAA,generating $128 million in EBITDA which was used to reinvest in working capitaland improve assets through $25 million of capital spending. 

Market conditions started to change in the fourth quarter and have continuedto erode in the early part of 2003. The associated reduction in North Americansteel prices, combined with rising energy prices, increasing labour rates, thestrengthening Canadian dollar and the restructuring of lower-cost competitorswill create a challenging environment for 2003. 

To stay competitive, Algoma must maximize the productivityand effectiveness of its employees, assets and business processes. Theinitiatives launched in 2002 are designed to drive cultural change andreposition the organization in order to ensure the broadest and most immediateimpact on our overall performance. Algoma Steel is on the path to becoming amore efficient and effective organization. 

 

 

In 2003, we will continue to focus on strengthening the balance sheet whilerebuilding the capability of the organization.

Specifically, we will:

- Pursue a strategy that balances the optimal mix of products, markets,  assets and culture.

- Investigate alliance opportunities to add strategic flexibility and value  to the business.

- Implement a fully accountable organizational structure.

- Pursue opportunities to extend the #7 Blast Furnace reline beyond 2005.

- Refinance the bank facility on competitive terms and take advantage of  refinancing opportunities as they arise.

We will measure and report on our performance as we move forward.

Algoma must thrive, not just survive! To achieve this, our employees arecommitted to improving every area of the business we can control or influence.This will allow us to develop the confidence and respect of our customers andinvestors, and provide opportunities to attract the highly-skilled employees wewill need in the future. We have set a course for the future and will succeed.

 

Denis Turcotte       President & CEO
Benjamin Duster       Chairman of the Board
 

FINANCIAL

Algoma implemented its Plan of Arrangement and Reorganization (the "Plan") onJanuary 29, 2002, and emerged from protection under the Companies' CreditorsArrangement Act ("CCAA"). For accounting purposes, this represented a freshstart position for the Company, effective January 31, 2002. As a result, allfinancial information discussed in this section for 2002 is for the 11-monthperiod ended December 31, 2002.

Algoma reported net income of $43 million or $1.89 per share in 2002,compared to a loss of $363 million or $6.77 per share in 2001. These positiveresults are due to a recovery of steel prices during the year along with debtand cost reductions resulting from the restructuring agreement.

Our average per-ton revenue increased to $531 in 2002 from $474 in 2001.Improved selling prices in 2002 were due to a number of factors, including thetemporary closure of some steel facilities in the United States and theintroduction of U.S. tariffs in March 2002. However, both pricing and demanddeclined in the fourth quarter of the year.

Algoma reported EBITDA of $128 million in 2002 versus a negative EBITDA of$87 million in 2001. Operations generated $15 million in cash in 2002, animprovement over the $19 million used in operating activities in 2001. Thisincreased operating cash flow resulted from higher selling prices and lower unitcosts, offset by an increase in operating working capital.

Capital expenditures remained consistent at $25 million in 2002 compared to$22 million in 2001. Bank indebtedness at the end of 2002 fell to $99 million,down from $148 million at the end of last year.

On January 29, 2002, the restructuring implementation date, Algoma enteredinto a new agreement with our existing banking syndicate. This agreement, whichexpires on December 30, 2003, provides a $50-million term loan that is beingrepaid in $10 million quarterly installments from September 2002 throughSeptember 2003. The agreement also provides Algoma with a revolving creditfacility, with availability limited to the lesser of $180 million or a borrowingbase determined by the levels of accounts receivable and inventories lesscertain reserves.

Bringing Algoma back to sustained profitability will requireimprovements in every aspect of our business. The changes we initiated in2002--and will continue throughout 2003--will provide us with a more solidfoundation to build on as we strive to increase shareholder value.

 

 

 

COMMERCIAL

Our commercial division made considerable strides in 2002 toward improvingAlgoma's overall results--all within the context of a market environmentcharacterized by extremes from both a price and demand perspective. 

Selling prices for sheet steel began the year at their lowest levels in over20 years, increased dramatically by mid-year and subsequently gave up half oftheir peak price gain by year-end. A combination of high import levels and weakeconomic conditions in 2001 caused selling prices to reach record lows entering2002. These dire conditions resulted in the temporary closure of several majorsteel producers in the United States in late 2001, reducing domestic supply. InMarch 2002, President George W. Bush imposed an initial tariff of 30% on manysteel products imported into the U.S., which increased demand for domesticproducers and led to substantial price increases during the first eight monthsof 2002. These favourable conditions were reversed during the latter half of theyear due primarily to capacity restarts and softer steel demand.

Algoma took advantage of strong market conditions in 2002 and madesignificant progress in a number of areas. Over the 12-month period, shipmentsincreased to 2,136,000 tons from 1,925,000 tons in 2001, and per-ton revenueincreased to $521 versus $474 in 2001.

We also made substantial progress in improving our Direct Strip ProductionComplex ("DSPC") quality, achieving higher production levels and expandingAlgoma's product range. Production and sales of lighter gauges and higherstrength steel increased, and further growth is being planned in these areas.

Market conditions have been weak during the early part of 2003. This is dueprimarily to lower manufacturing activity, declining automotive builds andhigher inventories in the market. Capacity restarts in North America and acontinuation of high import levels have added extra pressure. However, we areoptimistic that market conditions will improve during the second half of 2003.

To strategically position Algoma in the marketplace and succeed, we willfocus on market needs; identify, measure and leverage internal core competenciesand competitive product attributes; and deliver strong value to customers. Wewill position Algoma against the competition by proactively developing newapplications for existing differentiated products to influence customers inadopting the product and service advantages we offer; and by anticipating shiftsin market forces, such as the trend towards thinner material at equivalent orgreater strengths and formability, in order to optimize parts per ton andcustomer productivity.

We are now in the process of refining Algoma's product market strategy andstructuring the business to better anticipate and satisfy customer needs. We arealso implementing plans to ensure improved commercial performance in the future.Our strategy is based on differentiating Algoma through product innovations,product performance attributes and customer service. This includes expanding theapplication for our superior DSPC sheet, and developing unique light-gauge andhigh-strength product capabilities. The commitment to growth in differentiatedareas is reflected in recent actions taken by our Board of Directors to increasecapital spending to support the DSPC complex.

Implementing this comprehensive product market strategy will be a highpriority for us in 2003.

 

 

 

OPERATIONS

Algoma boosted its overall production in 2002 and set new records for ironand liquid steel production in our Blast Furnace and Steelmaking Shop. Our DSPCalso continues to approach its rated annual capacity of 2.0 million tons.

Our DSPC product continues to be well received in the market. The DSPC canproduce light gauges down to 1 mm as well as a wide range of grades includingCommercial Quality, Drawing Quality, peritectics, higher carbon andhigh-strength low-alloy steel in lighter gauges. By differentiating the Companythrough the superior coiled steel it produces, Algoma will have an importantadvantage over other North American steel producers when it comes tohigh-strength and light-gauge steels.

Algoma purchased approximately 1.2 million tons of coal in 2002 through aconsignment arrangement with an independent U.S. producer. Prices for the yearwere slightly higher than in 2001. We recently negotiated a new three-yearagreement ending March 2006 with our current coal supplier. The agreementprovides for continuation of the consignment program.

Algoma obtains all of its iron ore requirements through its 15-year supplyagreement with Cleveland Cliffs Inc. ("Cliffs"). In 2002, a total of 3.5 milliontons was acquired through Cliffs' Tilden Mine operation.

The reline of the #7 Blast Furnace was originally scheduled for 2002. Itslast reline took place in 1995. However, detailed studies have concluded thatthe 2002 reline date could be pushed back to 2005. Consequently, we haveestablished a work plan identifying the necessary repairs and upgrades toachieve this extension. Part of this work plan required the furnace stackrefractory to be replenished in worn areas. This was completed as scheduled inOctober, during which time the furnace was shut down to "gun the stack" usingcomputer-controlled robotic equipment. Although the gunning process was executedsuccessfully and on schedule, the time required to return the blast furnace tofull production was extended by approximately five days for reasons not directlyrelated to the stack gunning.

Following this process, Algoma's production of iron and liquid steel rose torecord rates. This also resulted in new production records for our Blast Furnaceand in the Steelmaking Shop in December.

2002 Production Levels:

- Coke production in 2002 was 913,000 tons, a 5% decrease from 2001  production levels.

- Hot metal production for the year was 2.3 million tons, compared to 2.1  million tons in 2001.

- Raw steel production in 2002 was 2.4 million tons, about 12% higher than  in 2001. This increase was due to improved market conditions beginning early  in the year.

- DSPC coil production increased to 1.4 million tons from 1.2 million tons  the previous year.

- Coil production from the 106" Hot Strip Mill was 800,000 tons in 2002,  compared to 600,000 tons in 2001. The wide coils and floor plate in the 72" to  96"-wide size range continue to complement our DSPC product.

- Combined, coil production from the 106" Hot Strip Mill and DSPC accounted  for 88% of Algoma's total production in 2002.

- Plate production from the 166" Mill was 294,000 tons in 2002.  Approximately 40% of this was converted into heat-treated product.

 

 

 

ENVIRONMENT

Environmental Report

Algoma aggressively continued to make environmental improvements throughoutthe year, resulting in record environmental performance levels. We have alsocompleted the second year of a five-year Voluntary Environmental ManagementAgreement with Environment Canada and the Ministry of Environment and Energy.This voluntary initiative focuses on reducing coke oven emissions and thedisposal of PCB and mercury wastes. Algoma is committed to the Agreement in itsentirety and to date has fulfilled its requirements.

The integrated steel industry has been associated withenvironmental releases of polycyclic aromatic hydrocarbons ("PAH") and benzeneresulting from the Cokemaking operations. Algoma has focussed on addressingsubstances and has significantly reduced the environmental releases for both ofthem to the point where the PAH releases are currently meeting the 2015 releasetargets for the industry.

Another key issue during the year was the implementation of the ISO 14001Environmental Management System into Algoma's operations, a process that willcontinue in 2003. Our Quality Blanks International facility acquired ISO 14001registration in 2002, and the remainder of our facilities will achieve thisregistration in 2003. This successful implementation has resulted from theintegration of the Environmental Management System with our existing QualityManagement System.

Key environmental efforts for 2003:

-Fulfilling  the requirements of the Environmental Management Agreement
-Developing a  facility-wide noise abatement plan
-Reducing  fugitive emissions from roadways
-Working with  provincial and federal agencies to develop strategies for reducing greenhouse  gases and smog precursors

 

HUMAN RESOURCES 

Human Resources Report

Throughout 2002, employees continued to display exceptional commitment toAlgoma's future. A number of initiatives designed to reduce labour costs wereimplemented on schedule as set out in our collective agreements with both UnitedSteelworkers of America ("USWA") locals. These agreements, which expire on July31, 2004, include reductions to wages and vacations, as well as an ongoingcommitment to reduce manning levels. As proof of our commitment, more than 200positions were eliminated during 2002. Wherever possible, attrition is beingused to achieve our objectives.

Driving optimal business results can only be accomplished by a fullycommitted and effective organization. To achieve our objectives, we haveinitiated a complete organizational review of the Company. Every department isbeing assessed to ensure Algoma has the most effective and efficient structurerequired for maximum performance. In addition, an accountability-basedmanagerial leadership culture is being developed to improve focus andoperational discipline. We are confident that these efforts will producesignificant improvements in Algoma's overall productivity, quality and coststructure over the next few years.

Safety Report

Injury frequency fell for the eighth consecutive year in2002, once again proving the effectiveness of Algoma's Joint Health and SafetyProgram. As part of this program, Algoma and the USWA combine efforts on a JointHealth and Safety Committee. In 2002, the committee launched a Zero-Injuryphilosophy that challenges all employees to work injury-free, one day at a time.This program, along with other efforts, resulted in safety performance levels ofa first treatment frequency of 28.5 and a lost time accident frequency of 1.5for the year--a new record for Algoma.

Algoma has also extended its health and safety resourcesbeyond the Company and into the community. We are now a mentor company with theSault Ste. Marie Safe Communities Partnership, an initiative dedicated toreducing injuries within the community and surrounding areas.

STRATEGIC INITIATIVES

Algoma's Board of Directors led an extensive strategic planning review during2002 in order to bring the Company back to sustainable profitability. Bydefining the optimum mix of products, markets, assets and culture, we will beable to better meet the needs of customers, capital markets and employees. Thiswork will continue in 2003.

A major focus of Algoma's current strategic planning is the reline of the #7Blast Furnace, which is scheduled for 2005 at an estimated cost of $120 million.A reline still appears to be the optimal route for producing hot metal to feedour steel shop and rolling mills. However, we will continue to assess otherpotential alternatives. Throughout 2003, we will review whether to continue thegunning program that was undertaken in 2002. We will also complete a thoroughassessment of the furnace's condition to establish more definitive timing forthe reline. Depending on the results of this assessment, we may be able to deferthe reline beyond 2005.

The DSPC made important strides in 2002 in terms of productivity and theexpansion of its product range. Its ability to produce high-strength,light-gauge material is a competitive advantage that we plan to grow andcultivate. We will also further advance our efforts in other product areas whereAlgoma has a competitive advantage and/or niche opportunity, such asheat-treated plate and wide-strip products.

The capacity of our rolling mills is well in excess of our ability to produceliquid steel. In 2002, Algoma was able to utilize some of this excess capacityby processing 197,000 tons of third-party slabs. We will continue to pursuesimilar opportunities in 2003, depending on market conditions for both slabs andfinished steel products. In addition, we are currently in discussions with slabproducers regarding possible arrangements or alliances that would permit Algomato utilize its excess rolling capacity in a more consistent fashion.

Algoma utilizes energy in many forms--natural gas, electric power, coal andoxygen--in its production processes. Combined, they represent approximately 30%of our total production costs. In 2003, we will look at additional methods ofreducing these costs and assess strategic alternatives for meeting our futureenergy requirements.

There was significant activity in 2002 surrounding actual and plannedconsolidation in the North American steel industry. This reflects similaractivity that has been taking place in Europe and elsewhere for the last severalyears. We expect these types of initiatives to continue in North America, and wewill investigate strategic alliances or partnering initiatives that can provideprofitable growth, reduce costs or enhance revenue.

We are confident that these efforts will increase shareholder value and allowAlgoma to react more quickly to changes in the North American steel industry.

 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis should be read in conjunction with the2002 Audited Consolidated Financial Statements and accompanying Notes. Thisdiscussion of the Company's business may include forward-looking informationwith respect to the Company, including its operations and strategies, as well asfinancial performance and conditions. The use of forward-looking words such as"may," "will," "expect" or similar variations generally identify suchstatements. Although management believes that expectations reflected inforward-looking statements are reasonable, such statements involve risks anduncertainties.

Reorganization

On January 29, 2002, Algoma implemented its Plan of Arrangement andReorganization and emerged from protection under the Companies' CreditorsArrangement Act ("CCAA"). For accounting purposes, the reorganization wasreported in conformity with fresh start accounting principles with an effectivedate of January 31, 2002 (see note 1 to the consolidated financial statementsfor additional information). Comparative financial information for periods priorto January 31, 2002, are required under securities legislation and may be oflimited interest to some readers. In reviewing the comparative information,readers are reminded that the information does not reflect the effects of thefinancial reorganization or the application of fresh start accounting. In thefollowing discussions, the period of February 1, 2002 to December 31, 2002, isreferred to as either the "post-reorganization period" or the "eleven-monthperiod". The twelve-month period ended December 31, 2002 is referred to aseither "year 2002" or "2002".

General

In the post-reorganization period, Algoma reported net income of $43 million(basic earnings per share of $1.89 or diluted earnings per share of $1.42). Netincome for the year 2002 was $17 million, compared to a restated net loss of$363 million for the year ended December 31, 2001. The improvement was theresult of lower financial expense, higher selling prices, increased shipmentsand labour cost savings. The 2001 results also included $51 million ofreorganization expenses and a $54-million tax charge to eliminate a futureincome tax asset.

**Statement Of Income (Loss)**                 MILLIONS OF DOLLARS                         Pre-reorganization    **Eleven** One     **months ended**month    ended     **December 31**January    31 Years    ended December 31  **2002** 2002 2001 2000      (Restated)     (Restated)         **Sales****$****1,031**$83$912$1,106**Operating expenses**        Cost of sales **867** 85 961 963Administrative and selling **36** 3 38 39  **903** 88 999 1,002Earnings (loss) before interest,    taxes,        depreciation and amortization (EBITDA) **128** (5) (87) 104         Depreciation and amortization **52** 6 70 73         **Income (loss) from operations** **76** (11) (157) 31         **Financial expense** **31** 5 118 101         Income (loss) before the    following **45** (16) (275) (70)         Gain on demutualization of    insurance provider **-** - 19 -         Loss on disposal of joint    venture interest **-** (7) - -         Reorganization expenses **-** (3) (51) -         Income (loss) before income    taxes **45** (26) (307) (70)         Income taxes **2** - 56 3         **Net income (loss)****$****43**$(26)$(363)$(73) 
 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 **Statement Of    Income (Loss) From Operations Per Ton Of Shipments**                        Pre-reorganization    **Eleven** One     **months ended**month    ended     **December 31**January    31 Years    ended December 31  **2002** 2002 2001 2000      (Restated)     (Restated)         **Sales****$****531**$428$474$549**Operating expenses**        Cost of sales **446** 438 499 479Administrative and selling **19** 16 20 19  **465** 454 519 498Earnings (loss) before interest,    taxes,        depreciation and amortization (EBITDA) **66** (26) (45) 51         Depreciation and amortization **27** 31 36 36                  **Income (loss) from operations****$****39**$(57)$(81)$15 

Results of Operations

Income from operations for the post-reorganization period was $76 million or$39 per ton of steel shipped. For the year 2002, income from operations was $65million or $30 per ton shipped, compared with a loss of $157 million or $81 perton shipped in 2001. This improvement was the result of average price increasesof 12% in sheet products and 11% in plate products, combined with an 11%increase in overall steel shipments. The average unit cost of sales decreasedfrom $499 per ton in 2001 to $446 per ton in the year 2002, due to increasedproduction levels and the labour cost savings contained in the new collectivebargaining agreements effective January 29, 2002.
**Selected Financial Data For The Three Years Ended December 31, 2002****(MILLIONS OF    DOLLARS EXCEPT PER SHARE DATA)**                        Basic IncomeDiluted Income Basic    Diluted  Income(Loss) From(Loss) From Net IncomeNet    Income  (Loss) FromOperationsOperationsNet Income(Loss) Per    (Loss) SalesOperationsPer SharePer Share(Loss)SharePer    Share $$$$$$$        **2002**       4th quarter**273****5****0.22****0.17****(3)****(0.14)****(0.14)**3rd quarter**313****47****1.97****1.56****29****1.20****0.96**2nd quarter**287****21****1.03****0.72****21****1.03****0.72**1st quarter - Feb./Mar.**158****3****0.16****0.10****(4)****(0.23)****(0.23)**1st quarter - Jan.**83****(11)****(0.20)****(0.20)****(26)****(0.49)****(0.49)**        2001(1)       4th quarter212(47)(0.87)(0.87)(117)(2.18)    (2.18)3rd quarter242(14)(0.27)(0.27)(62)(1.15)    (1.15)2nd quarter231(43)(0.80)(0.80)(47)(0.89)    (0.89)1st quarter227(53)(0.99)(0.99)(137)(2.55)    (2.55)        2000(1)       4th quarter228(11)(0.20)(0.20)(30)(0.56)    (0.56)3rd quarter27050.080.08(25)(0.48)    (0.48)2nd quarter305240.460.46(8)(0.14)    (0.14)1st quarter303130.240.24(10)(0.19)    (0.19) **Notes:

(1) Effective January 1, 2002, the Corporation  retroactively adopted the new recommendations of the Canadian Institute of  Chartered Accountants with respect to foreign currency translation. The 2001  and 2002 results have been restated to reflect this change. See note 3 to the  consolidated financial statements.

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Sales
Algoma's sales revenue of $1.1 billion for the year 2002 was up 22% from $912million in 2001. Shipments for the year 2002 were 2.1 million tons, an 11%increase over the 1.9 million tons shipped in 2001. Average revenue per tonshipped for the year 2002 was $521 ($531 for the post-reorganization period),compared to $474 in 2001. The revenue and volume increases were the result ofimproved market conditions. This improvement was due to a number of factors,including the temporary closure of some steel facilities in the United Statesand the introduction of U.S. tariffs in March 2002.
       **Annualized**       **%    Increase****Steel Shipments****February to December 2002****January 2002****Year 2001****(Decrease)**         **(000's) Tons****Percent****(000's) Tons****Percent****(000's) Tons****Percent**         Sheet1,65385%16786%1,53380%19%Plate28915%2714%39220%(19%)                Total1,942100%194100%1,925100%11%                               **Annualized**       **%    Increase in**       **Price Per Ton****Selling Prices****February to December 2002****January 2002****Year 2001****of    Shipments**         **Per Ton of****Sales****Per Ton of****Sales****Per Ton of****Sales**  **Shipments****(millions)****Shipments****(millions)****Shipments****(millions)** Sheet$487$806$401$67$430$65912%Plate6541895931658422911%Total Steel Shipments5129954288346188810%Other Salesn/a36n/a-n/a24n/a                Total$531$1,031$428$83$474$91210% 
Sheet

Sheet products include hot-rolled coils, cut-to-length cold-rolled coils andfirst-stage blanks. The average revenue per ton for sheet products in the year2002 was $480 ($487 per ton in the post-reorganization period) as compared with$430 per ton realized in 2001. The increase was primarily due to improved marketconditions. Shipments for the year 2002 were 1.8 million tons, a 19% increaseover the 1.5 million tons shipped in 2001. The increase in shipments, combinedwith higher selling prices, resulted in a 32% increase in total sheet revenue.

Plate

Plate products include as-rolled and heat-treated plate and welded wideflange beams. The average revenue per ton shipped increased to $649 in the year2002 ($654 per ton in the post-reorganization period), up from $584 in 2001 as aresult of improved market conditions. Plate products accounted for 15% of totalshipments in the year 2002 as compared with 20% in 2001. This decrease isattributed to increased capacity in the plate market and a stronger sheetmarket. The 316,000 tons shipped represented a decrease of 19% from the 392,000tons shipped in 2001.

Other Sales

Other sales include processing of customer-owned steel and the sale of slag,coke braize, by-product scrap and chemical by-products. Other sales increased to$36 million in the year 2002 from $24 million in 2001 as a result of $11 millionin revenue from the processing of customer material. No customer material wasprocessed in 2001.

Operating Costs

Algoma's cost of sales for the year 2002 was $952 million or 85% of sales,compared to $961 million or 105% of sales in 2001. Cost of sales per ton shippeddeclined to $446 in the year 2002 from $499 in 2001 due to increased productionlevels and labour cost savings negotiated as part of the financialreorganization.
**Major Elements Of Operating Costs:** **2002****2001****2000**Raw materials37%36%35%Labour253029Other supplies and services192018Energy151415Purchased steel2-3Purchased scrap2--Total100%100%100% 
(The proportion of these major elements for January 2002 and the eleven-monthperiod does not vary significantly from that presented for the year 2002.)

Raw Materials

Raw materials include coal, iron ore and alloys.

Algoma obtains its coal requirements through a supplier-owned consignmentinventory. $117 million of coal was purchased in 2002, up slightly from $116million in 2001. The agreement with this supplier, that was to end in June 2003,has been renegotiated and extended to March 31, 2006. 

In January 2002, Algoma's U.S. subsidiary, Cannelton Iron Ore Company ("Cannelton"),completed an agreement with Cleveland Cliffs Inc. ("Cliffs") to transferCannelton's 45% interest in the Tilden Mining Company L.C. ("Tilden") inexchange for the assumption by Cliffs of Cannelton's share of Tilden'sliabilities and no cash consideration. As part of this arrangement, Algomaentered into an exclusive 15-year supply agreement with Cliffs for a minimumannual supply of 2.5 million tons of iron ore. The arrangement permits Algoma toavoid certain risks associated with mine ownership and provides greatercertainty in respect of future iron ore costs. Total expenditures on iron ore in2002 were $198 million, compared to $196 million in 2001.

In 2002, Algoma purchased $50 million of alloys, up from $39 million in 2001due to higher operating levels. The major alloys used are aluminum, manganese,calcium and ferro molybdenum.

 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Labour

At the end of 2002, there were approximately 3,400 employees working atAlgoma, down from approximately 3,500 at the end of 2001. The net decrease of100 employees is a result of the elimination of 202 positions under the CCAArestructuring agreement, offset by an increase of 109 employees due to higheroperating levels. The average labour cost per hour decreased by 9% in 2002. Thiswas mainly due to wage and benefit reductions contained in new collectivebargaining agreements, which were negotiated as part of the financialreorganization. Total labour costs in 2002 decreased by $21 million compared to2001.

Other Supplies and Services

Included in other supplies and services are costs related to the purchase ofservices and materials used in both operating and maintenance activities. In2002, other supplies and services costs were 19% of operating costs, comparedwith 20% in 2001. These costs were relatively unchanged.

Energy

In 2002, total natural gas costs were $82 million, compared to $68 million in2001. This was a result of increased operating levels, however was partiallyoffset by lower prices. During the first half of 2002, natural gas was purchasedon a spot basis. In the second half of the year, fixed contracts were in placefor 70% of Algoma's monthly requirements. The fixed contract pricing was belowspot market pricing for the majority of the contract period. 

In the first four months of 2002, Algoma obtained electricity through a localutility company. Effective May 1, 2002, the Ontario electric power market wasderegulated. Electric power unit costs increased by 15% or $6 million in 2002versus 2001, along with usage, which increased by 6% or $2 million from theprevious year. Since the market deregulated, Algoma has purchased electricityboth on a fixed and spot basis. For the last eight months of 2002, Algoma hadfixed price contracts representing approximately 65% of its average monthlyelectricity purchases. The fixed contract pricing was below spot market pricingfor the majority of the contract period. 

Oxygen is supplied by Praxair Canada Inc. through a 15-year agreement,effective July 1, 2000. The cost of oxygen increased by $3 million to $23million in 2002, from $20 million in 2001, due to higher production levels in2002. 

Purchased Steel

To supplement raw steel production, Algoma purchased 109,000 tons ofsemi-finished steel products in 2002 at a cost of $39 million. No semi-finishedsteel was purchased in 2001. Purchased steel in the amount of $7 million from asupplier was found to be defective and the Company provided $4 million forpotential loss in value. 

Purchased Scrap

Algoma began purchasing steel and iron scrap in 2002 as improved operationsreduced the amount of internally-generated scrap available to meet productionrequirements. During the year, 199,000 tons of steel scrap totalling $34 millionand 68,000 tons of iron scrap totalling $13 million were purchased. Purchasedsteel and iron scrap having a combined value of $24 million was included in rawmaterial inventory at December 31, 2002.

Administrative and Selling Expense

Administrative and selling expense for the year 2002 was $39 million. Thiswas relatively unchanged from the $38 million in 2001. 

Depreciation and Amortization

Depreciation and amortization for 2002 was $58 million, down significantlyfrom the 2001 level of $70 million. This was primarily due to an $88-millionreduction in the value of Algoma's capital assets at January 31, 2002, as aresult of implementing fresh start accounting. The depreciation expense for 2001also included $3 million with respect to Algoma's 45% joint-venture interest inthe Tilden Mine that was disposed of in January 2002. 

Financial Expense

Algoma's total financial expense for the year 2002 was $36 million ($31million in the post-reorganization period). This was significantly less than thefinancial expense of $118 million in 2001. The lower level of debt resultingfrom the financial reorganization reduced interest expense to $38 million forthe year 2002 from $85 million in 2001. The $2-million foreign exchange gain forthe year 2002 was an improvement over the $33-million foreign exchange loss in2001, when Algoma had a much higher level of U.S. denominated long-term debt andthe Canadian dollar was weakening relative to the U.S. dollar. 

Income Taxes

The income tax expense of $2 million in the post-reorganization period is forFederal Large Corporations Tax. This represents an effective rate of 4% ofpre-tax income of $45 million, significantly lower than the Corporation'sstatutory manufacturing and processing rate of 33% and is due to the utilizationof income tax benefits to reduce taxable income. These income tax benefits, suchas income tax loss carryforwards and available tax depreciation, were notrecognized upon implementation of fresh start accounting and will be recorded inthe period in which they are applied to reduce taxable income. The Corporation'sestimate of income tax loss carryforwards, after giving effect to the financialreorganization, has not been reviewed by the Canada Customs and Revenue Agencyand may be subject to change.

The 2001 income tax expense comprised $2 million for FederalLarge Corporations Tax and a $54-million future income tax charge related to theincreased uncertainty of utilizing the future income tax assets of a U.S.subsidiary. In addition, no future income tax benefit was recognized in respectof the 2001 loss. 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

New Accounting Standards

Effective January 1, 2002, the Corporation retroactively adopted the newrecommendations of the Canadian Institute of Chartered Accountants ("CICA") withrespect to foreign currency translation. The new recommendations eliminate thedeferral and amortization of unrealized translation gains and losses on foreigncurrency denominated long-term monetary assets and liabilities, and requireseparate disclosure of exchange gains or losses included in the determination ofnet income. This accounting change did not have a material impact on the 2002consolidated financial statements. The results for 2001 have been restated toreduce the net loss by $30 million with a corresponding decrease to openingretained earnings. The results for 2000 have been restated to increase the netloss by $13 million and reduce opening retained earnings by $17 million.

Effective January 1, 2002, the Corporation also adopted CICArecommendations relating to stock-based compensation and other stock-basedpayments. The new recommendations are generally applicable only to awardsgranted after the date of adoption. The adoption of the new recommendations didnot have a material impact on the 2002 consolidated financial statements. 

Liquidity and Capital Resources

Cash provided by operations for the eleven-month period ended December 31,2002 was $15 million. This consisted of $127 million of cash generated byoperations, offset by an increase in operating working capital of $112 million.The components of the changes in working capital are described below. For theyear 2002, cash generated by operations was $46 million, compared to $19 millionof cash used in operations during 2001.

Accounts receivable increased to $154 million at December 31, 2002 from $126million at January 31, 2002. The increase results from improved marketconditions and higher selling prices in 2002.

Inventories increased to $270 million by the end of December 2002, comparedto $192 million at January 31, 2002. The increase was comprised of $22 millionin raw materials and supplies, and a $56-million increase in work-in-process andfinished goods inventory. The increase in raw materials was due to higheroperating levels resulting from improved market conditions and an increase inpurchased scrap to meet higher production requirements. The increase inwork-in-process and finished goods was the result of high production levels inDecember after the October maintenance shutdown and lower shipments due toseasonal customer shutdowns.

Current liabilities, excluding bank indebtedness, were $159 million atDecember 31, 2002. This compares to $120 million at January 31, 2002. Theincrease of $39 million was due to accrued interest on long-term debt of $20million, an increase in the current portion of the term loan as the fullrepayment is due within one year and an increase in trade payables as suppliersimproved credit terms.

Investing activities in the year 2002 consisted of $26 million in capitalexpenditures, consistent with the $22 million incurred in 2001. These levelsremained relatively low as the Company continued to defer capital spending tominimize borrowing. At December 31, 2002, the Company had commitments for futurecapital expenditures totalling $37 million, relating primarily to the purchaseof manufacturing equipment.

Financing activities in 2002 consisted of proceeds from the term loan of $50million in January and repayments of $21 million during the last eleven monthsof 2002. There were no significant financing activities during 2001.

On January 29, 2002, Algoma entered into an Amended and Restated LoanAgreement ("Agreement"). The Agreement expires on December 30, 2003, andprovides Algoma with a revolving credit facility ("Revolving Facility") and aterm loan ("Term Facility"). Effective December 1, 2002, certain amendments weremade to the Agreement affecting pricing and availability (the "Amendments"). TheRevolving Facility provided financing equal to the lesser of $180 million and aborrowing base determined by the levels of the Corporation's accountsreceivable, inventories and a loan guarantee provided by the Government ofCanada ("Loan Guarantee"), less certain reserves. Under the Amendments, thecalculation of the borrowing base was changed by deleting the Loan Guaranteefrom the calculation and reducing the amount of the reserves. The amount of thereduction in the reserves fluctuates with the Company's financial performance.

The Company expects to meet its operating cash requirements through cash flowfrom operations, working capital reductions, the Revolving Facility and therenegotiation or replacement of the Agreement prior to its expiry on December30, 2003. 

Off Balance Sheet Financing

The Company's off balance sheet financing arrangements are limited tooperating lease contracts for manufacturing equipment and premises. As disclosedin note 14 to the consolidated financial statements, minimum annual leasepayments under operating leases for the fiscal year 2003 are $1 million. 

Pension Funds

As part of the financial reorganization, Algoma restructured its existingpension plans. A portion of the assets and obligations from the existing planswas transferred to new pension plans that cover all employees retiring afterJanuary 1, 2002. The responsibility for the remaining assets and obligations ofthe existing pension plans, to certain benefit limits, was assumed by theOntario Pension Benefit Guarantee Fund. Pension benefits in excess of theselimits are provided by Algoma in a separate plan.

Total pension funding for the year 2002 was $26 million, compared to $31million in 2001. The accrued pension liability at December 31, 2002 was $106million, compared to $111 million at January 31, 2002.

The actual market value of pension fund assets at December 31, 2002 was $306million, compared to $327 million at January 31, 2002.

The accounting treatment and funding of Algoma's pension plans are based on anumber of assumptions, including that the assets in the plans will have annualreturns of approximately 6.75%. To the extent these assumptions are notrealized, Algoma's pension expense and cash funding could increase. For furtherinformation on pension matters, see note 9 to the 2002 consolidated financialstatements. 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Trade

With safeguard remedies in place in the United States against imports of manysteel products (under Section 201 of the Trade Act of 1974), the Canadian steelindustry requested a similar safeguard investigation by the Government ofCanada. The industry's concern was that restrictions on the global importationof steel into the U.S. would result in this steel being diverted to Canada.

The Government of Canada commenced a safeguard investigation into theimportation of nine categories of steel products into Canada. After a publichearing in June before the Canadian International Trade Tribunal ("CITT"), aninjury determination was made against imports of plate, cold-rolled sheet andthree other products not produced by Algoma. It was determined that theseproducts were being imported into Canada in such increased quantities and undersuch conditions as to be a principal cause of serious injury to domesticproducers of like or directly competitive goods. At the same time, the CITTannounced that the imports of hot-rolled sheet and three other products were notbeing imported into Canada in such increased quantities and under suchconditions as to be a principal cause of serious injury or threat thereof todomestic producers of like or directly competitive goods. 

The remedy phase of the safeguard investigation was completed on August 19,2002.

The CITT announced to the Government of Canada their remedy recommendationsrelating to the Canadian Steel Safeguard investigation. Tariff Rate Quotas wererecommended for two of the product categories produced by Algoma--discrete plateand cold-rolled sheet. For the first year of the remedy, the "in-quota" volumeof discrete plate was recommended at 334,000 metric tons, with 25% surtaxapplicable above that volume. For cold-rolled sheet, the "in-quota" volume wasrecommended at 360,000 metric tons, with 15% surtax above that volume. 

The Government has not yet announced the implementation of a remedy. 

After a hearing which took place in November, the CITT announced in earlyJanuary 2003 its decision regarding the expiry of an anti-dumping order coveringimports of certain hot-rolled carbon steel plate originating in or exported fromMexico, the People's Republic of China, the Republic of South Africa and theRussian Federation. The order was continued against all of the countries exceptfor Mexico where the order was rescinded. 

Risk and Uncertainties

Market Conditions

The North American steel industry is cyclical and competitive in nature.Downturns in industries that use Algoma's products could have a material adverseeffect on sales and margins. Demand for steel products is also generallyaffected by a number of factors beyond Algoma's control, such as general NorthAmerican and international economic conditions and interest rates. Algoma issensitive to price changes, in large part because of its high fixed costs, andtherefore could experience significant variability in financial results. Forexample, Algoma's integrated steel operations shipped 2.1 million tons of steelproducts with sales of $1.1 billion during 2002. A 1% increase or decrease inthe average realized price during 2002 would have resulted in an increase ordecrease in pre-tax income of approximately $11 million. 

Trade Regulations

A number of foreign steel producers are continuing to export significantlylarge quantities of steel to North America at depressed prices. This may impairAlgoma's ability to sell its products at favourable prices and, accordingly, itsprofitability. This foreign imported steel is often sold at levels that arebelow cost or below home market price, a practice known as "dumping". Existingtrade laws and regulations in North America may be inadequate to prevent suchtrade practices. Some foreign steel producers are owned, controlled orsubsidized by foreign governments. Decisions by these foreign producers tocontinue production at marginal facilities may be influenced to a greater degreeby political and economic policy considerations than by prevailing marketconditions, and may further contribute to excess global capacity. Moreover,trade regulations in other countries, particularly the United States, couldmaterially adversely affect Algoma to the extent that they reduce or eliminateAlgoma's access to certain steel markets.

Currency Fluctuations

Increases in the value of the Canadian dollar relative to theU.S. dollar make Canadian steel products and Canadian customers less competitivein U.S. markets. Therefore, a significant increase in the value of the Canadiandollar could reduce or eliminate the advantages Algoma obtains from its low-costposition in hot-rolled sheet, and could thereby materially and adversely affectAlgoma's results of operations and financial condition. 

Possible Fluctuation in Raw Material and Energy Costs

Algoma's operations are heavily dependent on the supply ofvarious raw materials, including iron ore, coal and energy. Algoma's results ofoperations could be adversely affected by supply interruptions or increases inthe cost of materials. Algoma's iron ore and coal costs would be adverselyaffected by a decrease in the relative value of the Canadian dollar. There canbe no assurance that adequate supplies of oxygen, electricity or natural gaswill be available in the future or that future increases in the cost of suchmaterials will not adversely affect Algoma's operations. 

Capital Requirements

The steelmaking business is capital intensive and Algoma expects to berequired to make ongoing significant capital expenditures in an effort toachieve and maintain competitive levels of capacity, cost, productivity andproduct quality.

Algoma's integrated steel operations depend upon critical pieces ofsteelmaking equipment, such as blast furnaces and continuous casters, that mayoccasionally be out of service due to routine scheduled maintenance or equipmentfailures. Any unplanned unavailability of critical equipment would interruptAlgoma's production capabilities and reduce its sales and profitability. Algomacurrently plans for a maintenance shutdown in the fourth quarter of 2003 forgunning the blast furnace and for routine maintenance in the ordinary course ofbusiness. It does not expect this shutdown to have a material effect on itsoperations. 

The most significant capital project facing the Company is the #7 BlastFurnace reline currently scheduled for 2005 at an estimated cost of $120million. In addition to the capital expenditure for the reline, there is asubstantial operating cost penalty during the reline related to lower productionvolume and the need for purchased slabs. The timing and cost of the #7 BlastFurnace reline is critical to the Company.

Environmental Compliance and Associated Costs

Algoma is subject to complex environmental laws affecting matters such aswaste water effluent, air emissions, waste disposal and mine closure andrehabilitation. Algoma operates in an industry that has incurred and willcontinue to incur substantial operating and maintenance expenses as a result ofenvironmental requirements. The costs of environmental compliance may placeNorth American steel producers at a competitive disadvantage not only to foreignsteel producers, which may not be subject to environmental requirements asstringent as those in Canada or the United States, but also to producers ofmaterials that compete with steel, which may not be required to bear equivalentcosts in producing their products.

There can be no assurance that environmental requirements will not change inthe future, that unanticipated environmental remediation will not be required,or that Algoma will not incur significant costs in the future in complying withsuch requirements. Compliance with these and other increasingly stringentenvironmental laws and regulations could have a material adverse effect onAlgoma's results of operations and financial condition.

 

 

Management's Discussion and Analysis of

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Labour Agreements

The vast majority of Algoma's employees are represented by two locals of theUnited Steelworkers of America ("USWA") with whom the Company negotiatescollective bargaining agreements. Algoma's existing collective bargainingagreements expire July 31, 2004. Any failure to reach new labour agreementsprior to July 31, 2004 might result in a work stoppage that could, dependingupon the operations affected and the length of the work stoppage, have amaterial adverse effect on Algoma's operations. 

Financial Restrictions

The Trust Indenture in respect of Algoma's 11% and 1% Notes, the LoanAgreement and other agreements governing Algoma's indebtedness containprovisions that limit its ability to pay dividends or make other restrictedpayments or investments; incur additional indebtedness; create liens on assets;merge, consolidate or sell all or substantially all of its assets; and createrestrictions on dividends or other payments by restricted subsidiaries. Inaddition, the Revolving Facility contains restrictive covenants that requireAlgoma to maintain financial ratios, including minimum levels of cash flow tototal debt service and maximum annual capital expenditure levels. Algoma'sability to comply with many of these restrictions may be affected by eventsbeyond its control. Algoma may not achieve operating results that will permit itto meet these restrictive covenants or may need to take business actionsprohibited by these covenants. These covenants may also limit Algoma's abilityto obtain additional financing or make the terms of any financing obtained more favourable.

In addition, substantially all of Algoma's assets have been pledged to securethe Term Facility, the 11% and 1% Notes and the Revolving Facility. 

Outlook

Increased steel production in North America and a stagnant economy in theUnited States have resulted in excess inventories and downward pressure onprices in early 2003. Market conditions are expected to be difficult through thefirst half of 2003 with potential improvement later in the year dependent on aU.S. economic recovery.

 

AUDITORS' REPORT
**TO THE SHAREHOLDERS OF ALGOMA STEEL INC.**
We have audited the consolidated balance sheets of Algoma Steel Inc. as atDecember 31, 2002 and January 31, 2002 and the consolidated statements of income(loss) and retained earnings (deficit) and cash flows for the eleven monthsended December 31, 2002, one month ended January 31, 2002 and twelve monthsended December 31, 2001 and 2000. These financial statements are theresponsibility of the Corporation's management. Our responsibility is to expressan opinion on these financial statements based on our audits.

We conducted our audits in accordance with Canadian and United Statesgenerally accepted auditing standards. Those standards require that we plan andperform an audit to obtain reasonable assurance whether the financial statementsare free of material misstatement. An audit includes examining, on a test basis,evidence supporting the amounts and disclosures in the financial statements. Anaudit also includes assessing the accounting principles used and significantestimates made by management, as well as evaluating the overall financialstatement presentation.

In our opinion, these consolidated financial statements present fairly, inall material respects, the financial position of the Corporation as at December31, 2002 and January 31, 2002 and the results of its operations and its cashflows for the eleven months ended December 31, 2002, one month ended January 31,2002 and twelve months ended December 31, 2001 and 2000.

As disclosed in note 3 to the consolidated financialstatements, the Corporation changed its method of accounting for foreigncurrency translations in 2002, its method of accounting for earnings (loss) pershare in 2001 and its method for accounting for pensions and post-employmentbenefits and future income taxes in 2000.

Ernst & Young LLP Chartered Accountants

Toronto, Canada January 24, 2003
**COMMENTS BY AUDITORS FOR U.S. READERS ON CANADA-U.S. REPORTING DIFFERENCES**
In the United States, reporting standards for auditors require the additionof an explanatory paragraph (following the opinion paragraph) when the financialstatements are affected by conditions and events that cast substantial doubt onthe Corporation's ability to continue as a going concern such as those describedin note 1 to the financial statements. Although we conducted our audits inaccordance with both Canadian and United States generally accepted auditingstandards, our report to the shareholders dated January 24, 2003 is expressed inaccordance with Canadian reporting standards that do not permit a reference tosuch events and conditions in the auditors' report when these are adequatelydisclosed in the financial statements. 

Ernst & Young LLP Chartered Accountants

Toronto, Canada January 24, 2003

 

MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING
The consolidated financial statements of Algoma Steel Inc. have been preparedin accordance with generally accepted accounting principles. When alternativeaccounting methods exist, management has chosen those it deems most appropriatein the circumstances. These statements include certain amounts based onmanagement's estimates and judgements. Management has determined such amounts ona reasonable basis in order to ensure that the financial statements arepresented fairly in all material respects. Management has prepared the financialinformation presented elsewhere in this annual report and has ensured that it isconsistent with that in the financial statements.

The integrity and reliability of Algoma's reporting systemsare achieved through the use of formal policies and procedures, the carefulselection of employees and an appropriate division of responsibilities. Thesesystems are designed to provide reasonable assurance that the financialinformation is reliable and accurate.

The Board of Directors is responsible for ensuring that management fulfillsits responsibilities for financial reporting and is ultimately responsible forreviewing and approving the financial statements. The Board carries out thisresponsibility principally through its Audit Committee. The Audit Committee isappointed by the Board and meets periodically with management and theshareholders' auditors to review significant accounting, reporting and internalcontrol matters. Following its review of the financial statements anddiscussions with the auditors, the Audit Committee reports to the Board ofDirectors prior to its approval of the financial statements. The Committee alsoconsiders, for review by the Board and approval by the shareholders, theengagement or re-appointment of the external auditors.

The consolidated financial statements have been audited on behalf of theshareholders by Ernst & Young LLP, in accordance with generally acceptedauditing standards.

    D. Turcotte     President and CEO
    K. McKay    Vice President, Finance and CFO
Sault Ste. Marie, Ontario

January 24, 2003

CONSOLIDATED STATEMENTS OF INCOME (LOSS) AND RETAINED EARNINGS (DEFICIT)
**EXPRESSED IN MILLIONS OF    CANADIAN DOLLARS**                         Pre-reorganization    **Eleven** One     **months ended**month    ended     **December 31**January    31Years    ended December 31  **2002** 2002 2001 2000          (Restated - note 3)          **Sales****$****1,031**$83$912$1,106**Operating expenses**        Cost of sales **867** 85 961 963Administrative and selling **36** 3 38 39Depreciation and amortization **52** 6 70 73  **955** 94 1,069 1,075**Income (loss) from operations** **76** (11) (157) 31         **Financial expense (income)**        Interest on long-term debt (note    8) **20** - 16 64Foreign exchange loss (gain) **-** (2) 33 20Other interest **11** 7 69 17  **31** 5 118 101Income (loss) before the    following **45** (16) (275) (70)Gain on    demutualization of insurance provider (note 19)**-** - 19 -Loss on disposal of joint    venture interest (note 17) **-** (7) - -Reorganization expenses (note    13) **-** (3) (51) -Income (loss) before income    taxes **45** (26) (307) (70)Provision for income taxes (note    12) **2** - 56 3**Net income (loss)****$****43**$(26)$(363)$(73)                  **Net income (loss) per common    share (note 10)**        Basic**$****1.89**$(0.49)$(6.77)$(1.37)Diluted**$****1.42**$(0.49)$(6.77)$(1.37)                  **Retained earnings (deficit)**        Balance, beginning of period as    previously reported**$****-**$(264)$129$149Change in accounting policies    (note 3) **-** - (30) 23Net income (loss) **43** (26) (363) (73)Accretion of equity component of    convertible        long-term debt **(1)** - - -Fresh start adjustment (note 1) **-** 290 - -Balance, end of period**$****42**$-$(264)$99         See accompanying notes.        
 

CONSOLIDATED BALANCE SHEETS
**EXPRESSED IN MILLIONS OF    CANADIAN DOLLARS**          **December 31**    January 31  **2002** 2002    (Note 1)**Assets**    **Current**    Accounts receivable (note 20(d))**$****154**$126Inventories (note 4) **270** 192Prepaid expenses (note 14) **21** 7  **445** 325     Capital assets, net (notes 5 and    8) **685** 712Deferred charges, net **2** 4 **$****1,132**$1,041**Liabilities and shareholders'    equity**    **Current**    Bank indebtedness (note 7)**$****99**$68Accounts payable and accrued    liabilities (note 6) **77** 61Accrued interest on long-term    debt (note 8(a)) **20** -Income and other taxes payable **4** 10Accrued pension liability and    post-employment benefit obligation (note 9) **29** 29Current portion of term loan    (note 7) **29** 20  **258** 188          Term loan, net of current    portion (note 7) **-** 30Long-term debt (note 8) **201** 204Accrued pension liability (note    9) **88** 93Accrued post-employment benefit    obligation (note 9) **223** 217Other long-term liabilities    (note 18) **17** 9  **529** 553**Contingencies and commitments    (notes 14 and 17)**         **Shareholders' equity**    Capital stock (notes 10 and 11) **214** 160Stock options (note 10) **-** 40Convertible long-term debt (note    8) **19** 30Shareholders' surplus on    reorganization **70** 70Retained earnings **42** -  **345** 300 **$****1,132**$1,041     See accompanying notes.    
                                          

On behalf of the Board:       Benjamin Duster                              Patrick Lavelle                                            Director                                            Director

 
CONSOLIDATED STATEMENTS OF CASH FLOWS
**EXPRESSED IN MILLIONS OF CANADIAN DOLLARS**                     Pre-reorganization    **Eleven** One     **months ended**month ended     **December 31**January 31 Years ended    December 31  **2002** 2002 2001 2000      (Restated - note 3) **Operating activities**        **Net income (loss)****$****43**$(26)$(363)$(73)Adjustments and items not affecting cash        Depreciation and amortization **52** 6 70 73Future income tax expense (note 12) **-** - 54 1Pension and other post-employment benefit        expense in excess of payments (note 9) **1** - 6 5Foreign exchange loss (gain) on long-term    debt **(1)** (2) 31 18Deferred interest on long-term debt (note    8(a)) **20** - - -Cost savings repayment due in 2004 (note 18) **10** - - -Loss on disposal of joint venture interest    (note 17) **-** 7 - -Reorganization expenses (note 13) **-** - 37 -Other **2** (3) 2 6  **127** (18) (163) 30Changes in operating working capital        components affecting cash (note 16) **(112)** 49 144 (22)  **15** 31 (19) 8         **Investing activities**        Capital asset expenditures, net of proceeds **(25)** (1) (22) (52)         **Financing activities**        Proceeds from (repayment of) term loan **(21)** 50 - -Increase (decrease) in bank indebtedness **31** (80) 41 43Net proceeds from common shares issued **-** - - 1  **10** (30) 41 44         **Cash**        Change during period **-** - - -Balance, beginning of period **-** - - -**Balance, end of period****$****-**$-$-$-         **Supplementary information**        Income taxes paid**$****-**$-$-$1Interest paid**$****10**$-$48$74         See accompanying notes.        

Notes to CONSOLIDATED FINANCIAL STATEMENTS
**EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED****1.**Financial reorganization and basis ofpresentation      Financial reorganization**
On April 23, 2001 (the "Filing Date"), Algoma Steel Inc. (the"Corporation") obtained protection under the Companies' Creditors ArrangementAct ("CCAA") in the Ontario Superior Court of Justice (the "Court"). The Courtsubsequently granted extensions of the CCAA protection until January 31, 2002.This allowed the Corporation to continue operating its business as it negotiateda restructuring plan with its stakeholders by preventing legal action beingbrought against the Corporation and by staying substantially all unsecured andunder-secured claims as of the Filing Date. Additional financing was obtainedproviding for continued operations through the anticipated restructuring period.

On October 24, 2001, the Corporation filed an initial Plan ofArrangement and Reorganization with the Court. A second and third amended andrestated Plan of Arrangement and Reorganization were filed on November 8, 2001,and December10, 2001, respectively. The third amended and restated Plan ofArrangement and Reorganization (the "Plan") was voted upon and approved by eachClass of Affected Creditors on December 10 and December 17, 2001, and onDecember 19, 2001 the Court issued a Final Order sanctioning the Plan. TheCorporation subsequently emerged from CCAA protection and the Plan wasimplemented on January 29, 2002 ("Implementation Date"). The significantprovisions of the Plan were as follows:

- the cancellation of all outstanding common shares and employee voting  shares for no consideration and the issuance of new common shares as set out  below;

- the settlement of the First Mortgage Notes (U.S. $349  million) and related interest obligation (U.S. $47 million) in exchange for  U.S. $125 million of 11% Notes maturing in 2009, U.S. $62.5 million of 1%  convertible Notes maturing in 2030 and 15 million new common shares;

- a cash payment of $0.8 million and 1 million new common shares in  satisfaction of all claims of the unsecured creditors;

- options for 4 million new common shares issued to  employees for nominal consideration and new collective bargaining agreements  which included wage and benefit reductions, reduced vacation, pension benefit  changes and manning reductions. The pension obligations were restructured  through the new collective bargaining agreements and an arrangement with the  Superintendent of the Financial Services Commission of Ontario;

- new financing facilities and a $50 million loan guarantee provided by the  Government of Canada; and

- a new Board of Directors comprised of 7 nominees of the holders of the  First Mortgage Notes and 3 nominees of the United Steelworkers of America.
**Basis of presentation
*Fresh start accounting***
The Corporation has accounted for the financialreorganization by using the principles of fresh start accounting as requiredunder Canadian generally accepted accounting principles ("GAAP"). For accountingpurposes, the Corporation has used an effective date of January 31, 2002. Underfresh start accounting, all assets and liabilities were revalued at estimatedfair values and the Corporation's deficit was eliminated by a reduction of theshareholders' surplus on reorganization. In order to establish the fresh startconsolidated balance sheet, an equity value of $300 million was calculated basedon the net present value of estimated future free cash flows reduced by bankindebtedness, long-term debt and pension and post-employment benefitobligations. Prior to the Implementation Date, the Corporation's previous Boardof Directors passed a resolution setting the stated capital of the new commonshares at $10 per share based upon the $300 million equity value. The book valueof the assets and liabilities at January 31, 2002 approximated their fairvalues, with the exception of capital assets and the pension and post-employmentbenefit obligations. The fair value of the pension and post-employment benefitobligations were determined by an independent actuary. The fair value of capitalassets was calculated as the excess of the equity value and liabilities over thefair value of the other assets.

The following table summarizes the adjustments recorded on January 31, 2002to implement the reorganization and to reflect the fresh start basis ofaccounting:
  **Balance**      **Balance**  **prior to****Reorganization** **Fresh start** **after** **reorganization****adjustments** **adjustments****adjustments****Assets**         Current assets$325$  $ $325Capital assets, net 800    (88) 712Deferred charges - 4(f)   4 $1,125$4 $(88)$1,041**Liabilities**         Bank indebtedness$118$(50) (a)$ $68Accounts payable and accrued liabilities 209 (69) (b)   61    (75)(c)        (13)(e)        9(f)    Income and other taxes payable 9 2(b) (1) 10Accrued pension liability and         post-employment benefit obligation -    29 29Current portion of long-term debt 554 20(a)   20    (554)(c)      890 (730)  28 188          Long-term debt - 30(a)   234    204(c)    Accrued pension liability 264 (263)(d) 92 93Post-employment benefit obligation 147 4(d) 66 217Other long-term liabilities 7 2(b)   9  1,308 (753)  186 741**Shareholders' equity (deficiency)**         Capital stock 188 (188)(g)   160    10(b)        150(c)    Stock options - 40(e)   40Convertible long-term debt - 30(c)   30Shareholders' surplus (deficit) on    reorganization (81) 715(h) (564) 70Deficit (290)    290 -  (183) 757  (274) 300 $1,125$4 $(88)$1,041 **Summary of adjustments**
(a) Refinancing of bank indebtedness into a $50 million term loan repayablein $10 million quarterly installments beginning September 30, 2002.

(b) Claims of unsecured and under-secured creditors weresettled in exchange for $0.8 million in cash and 1 million new common shareshaving a stated capital of $10 million. The Municipal Claim of $7 million inrespect of taxes owing to the City of Sault Ste. Marie was compromised inexchange for $5 million payable in two equal installments on December 31, 2002and 2003.

Notes to CONSOLIDATED FINANCIAL STATEMENTS
**EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED****1.**Financial reorganization and basis ofpresentation**(continued)

(c) First Mortgage Note principal of $554 million (U.S. $349million) and accrued interest of $75 million (U.S. $47 million) were settled inexchange for $198 million (U.S. $125 million) of 11% Notes due 2009, U.S. $63million of 1% convertible Notes due 2030 and 15 million new common shares havinga stated capital of $150 million. As required by Canadian GAAP, the 1%convertible Notes have been separated into debt and equity components forfinancial statement presentation purposes. The present value of the interestpayments for the years 2002 to 2009 of $5 million (U.S. $3 million) has beenpresented as debt. The present value of the principal payment in 2030 andinterest for the period 2010 through 2030 of $8 million (U.S. $5 million) plus$22 million ascribed to the value of the holder conversion option have beenpresented as equity. All present value amounts were determined using an 11%discount rate.

(d) Adjust the pension and post-employment liabilities forthe new collective bargaining agreements, the elimination of pension indexingbenefits and the arrangement with the Superintendent of the Financial ServicesCommission of Ontario.

(e) Accrued vacation liability was reduced by $13 million asa result of reduced entitlements contained in the new collective bargainingagreements. The agreements also included wage and benefit reductions, pensionbenefit changes, manning reductions and the issuance to employees of options for4 million new common shares for nominal consideration. These options werereflected in shareholders' equity at $40 million.

(f) Accrual for additional reorganization expenses of $5 million and $4million of fees relating to the new banking facilities.

(g) Capital stock issued and outstanding prior to the reorganization wascancelled for no consideration.

(h) The net effect of adjustments (b) to (g) was an increase to shareholders'surplus (deficit) on reorganization of $715 million.

The consolidated financial statements have been prepared on a"going concern" basis that assumes the Corporation will continue in operationfor the foreseeable future and will be able to realize its assets and dischargeits liabilities in the normal course of business. These consolidated financialstatements do not reflect any adjustments that would be necessary if the "goingconcern" assumption was not appropriate. The Corporation is dependent upon astrong North American steel market, improving financial results and therefinancing of its banking facilities prior to December 30, 2003. The outcome ofthese matters is not determinable at this time.

Management is required to make estimates and assumptions thataffect the amounts reported in the consolidated financial statements andaccompanying notes. Management believes that the estimates are reasonable,however, actual results could differ from these estimates.
***Comparative figures***
Comparative financial information for periods prior toJanuary 31, 2002 are required under securities legislation and may be of limitedinterest to readers of these consolidated financial statements. In reviewing thecomparative information, readers are reminded that the information does notreflect the effects of the financial reorganization or the application of freshstart accounting. In addition, comparative information has been restated toreflect the retroactive application of the change in accounting policy andreclassification in respect of foreign currency translation (note 3).
**2.**Summary of significant accounting policies**
The Corporation's significant accounting policies comply, in all materialrespects, with those generally accepted in the United States, except asdescribed in note 20. Significant accounting policies are summarized below:
**Basis of consolidation**
The consolidated financial statements include the accounts ofthe Corporation, its subsidiaries and, for comparative periods prior to January1, 2002, its proportionate share of the operating results and cash flows fromits joint venture interest in the Tilden Mining Company L.C. (note 17).

**Revenue recognition**
Revenue is recognized on the sale of manufactured products when legal titlepasses to the customer, which generally occurs at the time of shipment. Freightcosts are accounted for as a reduction of sales.
**Inventories**
Inventories are valued at the lower of average cost and market value. Marketvalue is defined as net realizable value for finished goods and work in processand replacement cost for raw materials.
**Capital assets**
Capital assets are recorded at their historical cost. Forpurposes of implementing fresh start accounting on January 31, 2002, capitalassets were valued at their estimated fair value of $712 million. Interestincurred in connection with the construction of major new facilities iscapitalized until the asset is ready for its intended use.

Depreciation is calculated using the straight-line methodbased on an estimated life of 20 years, except for the following. Major newfacilities are depreciated using a unit of production basis until a commerciallevel of production is reasonably sustained and using the straight-line methodthereafter. Depreciation on the Direct Strip Production Complex is calculatedusing the straight-line method commencing July 1, 1999. The cost of mill rollsis amortized over their estimated lives based on usage while the cost ofrelining the blast furnace is amortized over its estimated life on a unit ofproduction basis.
**Income taxes**
The Corporation follows the liability method of income taxallocation. Future tax assets and liabilities are determined based ondifferences between the financial reporting and tax bases of assets andliabilities and are measured using substantively enacted tax rates that will bein effect when the differences are expected to reverse.
**Financing costs**
Financing costs associated with the issue of debt andentering into debt facilities are deferred and amortized on a straight-linebasis over the term of the debt or debt facility as a component of interestexpense. Financing costs related to equity issues are accounted for as areduction of share capital.
**Translation of foreign currencies**
Foreign currency monetary assets and liabilities of domesticoperations and integrated U.S. subsidiaries are translated at yearend exchangerates. All non-monetary assets and liabilities are translated using historicalrates. Revenue and expenses are translated using average exchange ratesprevailing during the year, except for depreciation and amortization, which aretranslated at historical rates. All gains and losses resulting from foreigncurrency translation are included in the determination of net income (loss) asincurred.
**Pensions and other post-employment benefits**
The cost of pension benefits earned by employees isdetermined using the projected benefit method pro-rated on service. Adjustmentsarising from plan amendments, experience gains and losses and changes inassumptions are amortized on a straight-line basis over the expected averageremaining service lives of active employees. Values of the pension fund assetsare based on year-end market values. Pension benefit obligations are determinedby independent actuaries using funding assumptions in accordance with relevantlegislation.

The Corporation also provides for other post-employment benefits uponretirement for employees and their dependants. The cost of these benefits isaccrued over the service lives of the employees based on actuarial estimates.
**Earnings per share**
Basic earnings per share is determined by dividing net incomeattributable to common shareholders by the weighted average number of commonshares outstanding during the year. Diluted earnings per share is determined inaccordance with the treasury stock method and is based on the weighted averagenumber of common shares and dilutive common share equivalents outstanding duringthe year.

Notes to CONSOLIDATED FINANCIAL STATEMENTS
**EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED****2.**Summary of significant accounting policies**(continued)

Environmental Costs

For environmental liabilities that can be estimated, theCorporation accrues based upon the Corporation's best estimate of the costs tobe incurred. At December 31, 2002 these estimated costs have been discounted ata risk-free rate of 5.4%. Changes in future conditions could require a change inthese accruals.
**Fair value of financial instruments**
The fair value of the Corporation's long-term debt is basedon current market prices. The carrying value of accounts receivable, bankindebtedness, accounts payable and accrued liabilities, income and other taxespayable and the term loan approximates fair value due to the short-term natureof these instruments.
**Stock-based compensation plans**
The Corporation has a stock-based compensation plan for its Board ofDirectors as described in note 11. The compensation expense is accounted forbased on the fair market value of the shares on the date granted.
**3.**Accounting policy changes**
Effective January 1, 2002, the Corporation retroactivelyadopted the new recommendations of the Canadian Institute of CharteredAccountants ("CICA") with respect to foreign currency translation. The newrecommendations eliminate the deferral and amortization of unrealizedtranslation gains and losses on foreign currency denominated long-term monetaryassets and liabilities and require separate disclosure of exchange gains orlosses included in the determination of net income. This accounting change didnot have a material impact on the 2002 consolidated financial statements. Theresults for 2001 have been restated to reduce the net loss by $30 million with acorresponding decrease to opening retained earnings. The results for 2000 havebeen restated to increase the net loss by $13 million and reduce openingretained earnings by $17 million.

Effective January 1, 2002, the Corporation adopted therecommendations of the CICA relating to stock-based compensation and otherstock-based payments. The new recommendations are generally applicable only toawards granted after the date of adoption. The adoption of the newrecommendations did not have a material impact on the 2002 consolidatedfinancial statements.

Effective January 1, 2000, the Corporation changed its methodof accounting for employee future benefits to conform to the recommendations ofthe CICA. Under the new method, costs for employee future benefits are accruedover the periods in which employees earn the benefits. The discount rate usedfor determining current service cost and the liability for future benefits isthe current interest rate on high quality fixed-income investments withmaturities that match the expected maturity of the obligations. In prior yearsthe discount rate used was management's estimate of the long-term interest rate.As a result of the adoption, at January 1, 2000 the accrued pension liabilitywas increased by $38 million, the accrued post-employment benefit obligation wasincreased by $2 million and retained earnings was decreased by $40 million.

Effective January 1, 2000, the Corporation changed its methodof accounting for income taxes from the deferral method to the liability methodof tax allocation as required by the CICA. The cumulative effect of this changeas of January 1, 2000 was to increase opening retained earnings by $80 million.
**4.**Inventories**
 **December 31**January 31  **2002** 2002     Raw materials and supplies**$****123**$101Work in process **72** 37Finished products **75** 54 **$****270**$192 

Included in work in process and finished products at December31, 2002 was approximately $7 million of purchased steel inventory that did notmeet quality specifications. A $4 million valuation reserve was provided inorder to reflect the inventory at its estimated net realizable value of $3million.
**5.**Capital assets** **December 31**January 31  **2002** 2002     Land**$****6**$7Manufacturing plant and equipment **711** 690Construction in progress **19** 15  **736** 712Accumulated depreciation and amortization **51** - **$****685**$712**6.**Accounts payable and accrued liabilities**
 **December 31**January 31  **2002** 2002     Trade payables**$****23**$10Accrued liabilities **24** 22Wages and employee deductions payable **12** 11Accrued vacation pay **18** 18 **$****77**$61**7.**Banking facilities**
On January 29, 2002, the Corporation entered into an Amendedand Restated Loan Agreement ("Agreement"). The Agreement expires on December 30,2003 and provides the Corporation with a revolving credit facility ("RevolvingFacility") and a term loan ("Term Facility"). Effective December 1, 2002,certain amendments were made to the Agreement affecting pricing and availability("Amendments"). The Revolving Facility provided financing equal to the lesser of$180 million and a borrowing base determined by the levels of the Corporation'saccounts receivable, inventories and a loan guarantee provided by the Governmentof Canada ("Loan Guarantee"), less certain reserves. Under the Amendments, thecalculation of the borrowing base was changed by deleting the Loan Guaranteefrom the calculation and reducing the amount of the reserves with the size ofthe reserves fluctuating with the financial performance of the Corporation.

At December 31, 2002 there was $68 million of unused excessavailability under the Revolving Facility after taking into account $26 millionof outstanding letters of credit (January 31, 2002 - $73 million of unusedexcess availability with no outstanding letters of credit). For financialstatement presentation, $13 million of outstanding cheques in excess of cash onhand was included in bank indebtedness (January 31, 2002 - $3 million ofoutstanding cheques in excess of cash on hand). The Revolving Facility matureson December 30, 2003 and is collateralized by a first charge on accountsreceivable and inventories and a second charge on the Loan Guarantee. Prior toDecember 1, 2002, borrowings were in either Canadian or United States ("U.S.")funds at 4.5% over either the Canadian or U.S. prime bank rate or, at theCorporation's option, at 5.5% over bankers' acceptance rate or London interbankoffering rate ("LIBOR") for U.S. dollar loans. Under the Amendments theborrowing rate fluctuates between 1.75% and 2.5% over prime depending on thefinancial performance of the Corporation.

Notes to CONSOLIDATED FINANCIAL STATEMENTS
**EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED****7.**Banking Facilities**(continued)

The amount owing on the Term Facility at December 31, 2002was $29 million (January 31, 2002 - $50 million) and is repayable in $10 millionquarterly installments from March 31, 2003 to September 30, 2003. During theeleven months ended December 31, 2002, $21 million of the Term Facility wasrepaid including $1 million of proceeds from the sale of land. Amounts repaidunder the Term Facility cannot be reborrowed. Prior to December 1, 2002,borrowings were in Canadian funds at 4.5% over the Canadian prime bank rate or,at the Corporation's option, at 5.5% over bankers' acceptance rate loans. Underthe Amendments the borrowing rate fluctuates between 1.75% and 2.5% over primedepending on the financial performance of the Corporation. The Term Facility iscollateralized by a first charge on capital assets and the Loan Guarantee and asecond charge on accounts receivable and inventories.

Under the terms of the lending agreements the Corporation is required to bein compliance with various restrictive covenants.
**8.**Long-term debt**
 **December 31**    January 31  **2002** 2002     11% Notes maturing December    31, 2009, principal    value U.S. $125 million (a)**$****197**$1991% convertible Notes maturing    December 31, 2030,    principal value U.S. $38.6    million    (January 31, 2002 - U.S.    $62.5 million) (b) **4** 5  **201** 204Less: current portion **-** - **$****201**$204
(a) The 11% Notes are redeemable after 2005 at a declining  premium ranging from 105.5% of principal in 2006 to 101.4% in 2008. A  mandatory annual redemption of U.S. $12.5 million is required commencing  December 31, 2007 with the balance payable at maturity. Interest for 2002 and  the first half of 2003 is to be accrued and paid on December 31, 2003.  Interest for the second half of 2003 will accrue and be  paid on June 30, 2004. After 2003, interest will be paid semiannually on June  30 and December 31 of each year. Notwithstanding the foregoing, no interest  will be paid unless and until the banking facilities described in note 7 are  repaid or refinanced. The 11% Notes are collateralized by a first charge on  capital assets, subject to collateral on the Term Facility (note 7), and a  second charge on other assets. The fair market value of the Notes at December  31, 2002 was approximately $144 million (U.S. $91 million) based upon the  quoted market price.

(b) The collateral, interest accrual and payment terms are  the same as for the 11% Notes. The 1% Notes are convertible into common shares  at the holders' option at a conversion price per share of $10 ("Conversion  Price"). After December 31, 2002, the Corporation may convert all or any part  of the principal amount at the Conversion Price if the average trading price  of the common shares exceeds 125% of the Conversion Price for 30 consecutive  trading days, or at any time after December 31, 2009. For conversion purposes,  the exchange rate to be used is U.S. $1.00 = CDN $1.60.   As required by Canadian GAAP, the 1% convertible Notes are  separated into debt and equity components in the consolidated balance sheets.  The present value of the interest payments up to and including 2009 are  presented as debt. The present value of the principal payment in 2030 and  interest for the period 2010 through 2030 plus the value ascribed to the  holder conversion option are presented as equity. All present value amounts  were determined using an 11% discount rate. The fair market value of the 1%  Notes at December 31, 2002 was approximately $21 million (U.S. $14 million)  based upon the quoted market price.

During the eleven months ended December 31, 2002, U.S. $24  million principal value of 1% Notes were converted at the holders' option into  3.8 million common shares resulting in $12 million of the equity component and  $2 million of the debt component being transferred to share capital.

**9.**Pension and otherpost-employment benefits**
The Corporation maintains non-contributory defined benefit pension plans thatcover all of its employees. The benefits for salaried and hourly employees arebased on years of service and average earnings for a defined period prior toretirement.

As part of the financial reorganization (note 1), theCorporation restructured its existing pension plans. A portion of the assets andobligations from the existing plans was transferred to new pension plans thatcover all employees retiring after January 1, 2002. The responsibility for theremaining assets and obligations of the existing pension plans, to certainbenefit limits, was assumed by the Ontario Pension Benefit Guarantee Fund.Pension benefits in excess of these limits are provided by the Corporation in aseparate plan.
**Components of pension expense
    **Pre-reorganization****   **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Current service cost**$****15**$1$25$25Interest cost **28** 8 94 91Projected return on plan    assets **(21)** (7) (87) (81)Recognized net actuarial loss **-** - 1 -Amortization of prior service    costs **-** - - 1Amortization of actuarial    gains **-** - (1) (1)**Pension expense****$****22**$2$32$35                  **Changes in pension benefit    obligation**                     **Pre-reorganization   **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Benefit obligation at    beginning of period**$****438**$1,570$1,388$1,235Current service cost **15** 1 25 25Interest cost **28** 8 94 91Actuarial losses (gains) **(20)** - 159 61Measurement date change **-** - - 61Benefits paid **(16)** (8) (96) (85)Disposition of joint venture    interest (note 17) **-** (112) - -Reorganization adjustment    (note 1) **-** (1,131) - -Fresh start adjustment (note    1) **-** 110 - -**Benefit obligation at end    of period****$****445**$438$1,570$1,388     
 

 

Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

9. Pension and other post employment benefits (continued)

 
****Change in pension plan    assets**                      **Pre-reorganization    **Eleven** One     **months ended**month ended     **December 31**January 31 Year Year  **2002** 2002 2001 2000         Market value at beginning of    period**$****327**$1,018$1,101$1,081Actual return on plan assets **(29)** 8 (18) 130Employer contributions **24** 2 31 26Benefits paid **(16)** (8) (96) (85)Measurement date change **-** - - (51)Disposition of joint venture    interest (note 17) **-** (81) - -Reorganization adjustment    (note 1) **-** (612) - -**Market value at end of    period****$****306**$327$1,018$1,101                  **Reconciliation of funded    status**                           Pre-reorganization  **December 31**January 31December 31December 31  **2002** 2002 2001 2000         Funded status**$****(139)**$(111)$(552)$(287)Unrecognized actuarial losses **30** - 267 3Employer contributions after    measurement date **3** - 3 3Unrecognized net pension    obligation **-** - (2) (3)Unrecognized prior service    costs **-** - 6 7**Accrued pension liability****$****(106)**$(111)$(278)$(277) 
  The pension fund assets principally include marketable equity securities andcorporate and government debt securities that are selected by professionalinvestment managers.
The significant assumptions used in determining the actuarial present valueof the pension benefit obligation were as follows:
**       Pre-reorganization** December 31January 31December 31December 31** 2002200220012000**     **Discount rate7.00%6.75%6.50%6.75%Expected return on plan    assets6.75%8.00%8.00%8.00%
In determining the accrued pension liability at December 31, 2002 and January31, 2002, the annual rate of increase in compensation levels was estimated at 2%for the first 3 years and 4% thereafter.

**Funding information**
Total pension funding during the twelve months ended December 31, 2002 was$26 million (2001 - $31 million; 2000 -$29 million).
**Components of    post-employment benefit expense**                          Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Current service cost**$****2**$-$3$2Interest cost **14** 1 15 13Amortization of actuarial    loss **-** - 1 -Amortization of net asset    obligation **-** - 1 -**Post-employment benefit    expense****$****16**$1$20$15
A 4.5% to 8.1% annual rate of increase in the per capita costof benefits was assumed for 2002. It was projected that the rates wouldgradually decrease to 4.5% in 2006 and remain at that level thereafter.Increasing the trend by 1% would change the accumulated benefit obligation atDecember 31, 2002 by approximately $30 million and the post-employment benefitexpense for 2002 by approximately $2 million. Decreasing the trend by 1% wouldchange the accumulated benefit obligation at December 31, 2002 by approximately$25 million and the post-employment benefit expense for 2002 by approximately $2million.
**Change in post-employment benefit obligation**         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Benefit obligation at    beginning of period**$****228**$256$206$154Current service cost **2** - 3 2Interest cost **14** 1 15 13Actuarial losses (gains) **(4)** - 45 34Benefits paid **(9)** (1) (13) (12)Measurement date change **-** - - 15Disposition of joint venture    interest (note 17) **-** (58) - -Reorganization adjustment    (note 1) **-** 4 - -Fresh start adjustment (note    1) **-** 26 - -**Benefit obligation at end    of period****$****231**$228$256$206
 
**Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

9. Pension and other post employment benefits (continued)
**Change in post-employment    plan assets**                          Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Market value at beginning of    period**$****-**$11$10$9Employer contributions **-** - 1 1Disposition of joint venture    interest (note 17) **-** (11) - -**Market value at end of    period****$****-**$-$11$10                  **Reconciliation of funded    status**                           Pre-reorganization  **December 31**    January 31    December 31    December 31  **2002** 2002 2001 2000                  Funded status**$****(231)**$(228)$(245)$(196)Unrecognized actuarial losses    (gains) **(4)** - 75 32Benefits paid after    measurement date **1** - 1 1Unrecognized net benefit    obligation **-** - 12 12**Accrued post-employment    benefit obligation****$****(234)**$(228)$(157)$(151)
The discount rate used in determining the actuarial present value of thepost-employment benefit obligation at December 31, 2002 was 7% (January 31, 2002- 6.75%; December 31, 2001 - 6.75%; December 31, 2000 - 7%).
**Funding information**
Payments made for other post-employment benefits were $10 million in thetwelve months ended December 31, 2002 (2001 - $13 million; 2000 - $12 million),and are on a pay-as-you-go basis.

**10. Capital stock

Common shares

Authorized - unlimited number

The following table summarizes the share capital transactions for the  eleven months ended December 31, 2002 expressed in millions of shares and  dollars:
          Common shares       Stock optionsTo    be issued    Issued and outstanding   Ascribed  Stated  Stated # Options Value# Shares Capital# Shares CapitalBalance at January 31, 2002    (a)4.0$40.016.0$160.0-$-Issued under Plan of    Arrangement to:         First Mortgage Note holders   (15.0) (150.0)15.0 150.0Unsecured creditors   (1.0) (10.0)1.0 10.0Stock options exercised by    employees(4.0) (40.0)   4.0 40.0Conversion of long-term debt    (note 8)      3.8 13.7Shares issued as employee         compensation      - 0.2Directors' Share Award Plan    (note 11)   - 0.1- 0.1Balance at December 31, 2002-$--$0.123.8$214.0
(a) As part of the consideration for the settlement of theirclaims, holders of the First Mortgage Notes received 15 million common sharesand 1 million common shares were distributed to unsecured creditors in April2002 (note 1). Employees received 4 million common shares on February 12, 2002upon the exercise of stock options having a nominal exercise price, which weregranted as part of the new collective bargaining agreements.
**Basic and diluted earnings per share**
Basic net income (loss) per common share is calculated byadjusting reported net income (loss) by the net charge to retained earningsrelated to the accretion of the equity component of the 1% convertible Notes.Diluted net income (loss) per common share assumes the dilutive effect of theconversion of the 1% convertible Notes as of February 1, 2002 at the ConversionPrice (note 8).
**Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

10. Capital stock (continued)
         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year    Year  **2002** 2002 2001    2000          (Restated - note 3)**Basic**        Net income (loss)**$     43**$     (26)$     (363)
$  (73)Convertible debt - net charge    to retained earnings **(1)** - -
-Net income (loss)    attributable to common shareholders**$     42**$     (26)$     (363)
$  (73)                           Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year    Year  **2002** 2002 2001    2000          (Restated - note 3)**Diluted**        Net income (loss)**$     43**$     (26)$     (363)
$  (73)Convertible debt - net charge    to income **-** - --Net income (loss)    attributable to common shareholders**$     43**$     (26)$     (363)
$  (73)         Basic weighted average number    of        common shares outstanding **22.18** 53.65 53.65    53.29Common shares issued on the    assumed        conversion of convertible    long-term debt        and exercising of employee    stock options **7.86** - --Diluted weighted average    number of        common shares outstanding **30.04** 53.65 53.65    53.29 
In calculating the basic weighted average number of common  shares outstanding, the 16 million common shares issued to the holders of the  First Mortgage Notes and the unsecured creditors were assumed to have been  issued on February 1, 2002. The 4 million shares issued to employees were  included as of February 12, 2002.
**11. Stock-based compensation plan**
In May 2002, the shareholders of the Corporation approved a  Share Award Plan for members of the Board of Directors which permits the  Corporation, at its option, to award common shares to eligible Directors as a  portion of their compensation. Any shares granted under the Share Award Plan  are issued quarterly. The Corporation accounts for the related compensation  expense based on the fair market value of the shares on the date granted.  During the eleven months ended December 31, 2002, 44,636 shares were awarded  with an average fair market value of $4.83 per share.

**12. Income taxes
The provision for income    taxes is summarized as follows:                         Pre-reorganization    **Eleven** One    
**months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Current**$****2**$-$2$2Future **-** - 54 1 **$****2**$-$56$3                  Future income    taxes have been provided on the following temporary differences:                      Pre-reorganization    **Eleven** One    
**months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Increase in opening future    income tax assets**$****-**$-$-$(49)Tax depreciation greater    (less) than        book depreciation **14** (2) (21) (21)Non-deductible reserves **2** 1 (1) 1Effect of rate reduction on    opening future        income tax assets **-** - 28 10Loss carryforwards **2** (13) (52) -Unrealized foreign exchange    losses **-** - (5) (3)Disposition of joint venture    interest **-** (10) - -Decrease in future income tax    assets resulting        from financial reorganization    (note 1) **-** 65 - -Other **(1)** (2) (10) (5)  **17** 39 (61) (67)Increase (decrease) in    valuation allowance **(17)** (39) 115 68 **$****-**$-$54$1

Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

12. Income taxes  (continued)**The geographical    components of the income (loss) before income taxes is as follows:                      Pre-reorganization  **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000          (Restated - note 3)          Canada**$****45**$(20)$(308)$(90)United States **-** (6) 1 20**$****45**$(26)$(307)$(70)**
Effective income tax rate

The following table explains the variation between the Corporation'sprovision for income taxes and the statutory income tax rate:
**         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000          (Restated - note 3)          Income tax provision based on    the        combined statutory rate of    42%        [2001 - 43%; 2000 - 44%]**$****19**$(11)$(132)$(31)Add (deduct):        Non-deductible (taxable)    items **(1)** - 6 (2)Manufacturing and processing    credit **(4)** 2 27 7Benefit of previously    unrecognized        income tax assets **(14)** - - -Unrecorded income tax benefit        of current period loss **-** 9 101 28Increase in valuation    allowance on future        income tax assets of U.S.    subsidiary **-** - 54 -Large Corporations Tax **2** - 2 2Other, net **-** - (2) (1)**Income tax provision****$****2**$-$56$3
Income taxes    allocated to future years are comprised of the following:                **December 31, 2002** **January 31, 2002**  **Assets****Liabilities** Assets    Liabilities**Current**        **Canadian taxes**        Accounting reserves not        deductible for tax purposes**$****3****$****-**$5$-Tax loss carryforwards **7** **-** 9 -  **10** **-** 14 -Valuation allowance **(10)** **-** (14) -**Total current** **-** **-** - -**Non-current**        **Canadian taxes**        Property, plant and equipment **32** **-** 46 -Tax loss carryforwards **37** **-** 37 -Unfunded pension benefits **33** **-** 34 -Post-employment benefit    obligation **71** **-** 69 -Provincial minimum tax    credits **13** **-** 13 -Other **11** **-** 11 -  **197** **-** 210 -Valuation allowance **(197)** **-** (210) -  **-** **-** - -**United States taxes**        Tax loss carryforwards **67** **-** 67 -Valuation allowance **(67)** **-** (67) -  **-** **-** - -**Total non-current** **-** **-** - -**Future income taxes****$****-****$****-**$-$-
Due to cumulative losses in recent years, a valuationallowance of $207 million has been recorded against the Canadian future incometax assets at December 31, 2002. During the eleven months ended December 31,2002, this valuation allowance decreased by $17 million primarily due to theutilization of future tax assets to reduce the current year's taxable income.The Corporation's U.S. subsidiary, Cannelton Iron Ore Company ("Cannelton"), hasnot engaged in any business activity since the disposition of its joint ventureinterest (note 17). Consequently, a full valuation allowance of $67 million hasbeen recorded against its future income tax assets.

Loss carryforwards

The Corporation's non-capital loss carryforwards were reducedby approximately $180 million as a result of debts being discharged under thefinancial reorganization for less than their principal amount. After givingeffect to the reorganization, Federal and Ontario non-capital loss carryforwardsat December 31, 2002 are approximately $77 million and $212 million,respectively, and expire between the years 2006 and 2009. The foreign exchangeeffect of the settlement of the $US First Mortgage Notes under the financialreorganization resulted in a capital loss of $42 million that can be appliedagainst future capital gains. The Corporation's estimate of income tax loss carryforwards has not been reviewed by the Canada Customs and Revenue Agency andmay be subject to change. No benefit in respect of these income tax losscarryforwards has been recognized in the consolidated financial statements atDecember 31, 2002.

Cannelton has non-capital tax losses of approximately U.S.$52 million, U.S. $37 million of which expire between 2006 and 2010 and U.S. $15million in 2022. Cannelton also has a capital loss of approximately U.S. $70million that expires in 2007 and can be applied against future capital gains.

 
**Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

13. Reorganization expenses

The following costs have been charged to reorganization expense as a result  of the CCAA process:
**  **One**   **month ended**   **January 31** Year  **2002** 2001       (Restated - note 3)     Unamortized discount on First    Mortgage Notes**$****-**$30Deferred debt issue costs **-** 7Professional fees and other    expenses **3** 14 **$****3**$51
14. Contingencies and commitments**
Contractual commitments at December 31, 2002 amounted to $37 million  relating to authorized capital projects.

Under operating leases for premises and equipment, the Corporation is  obligated to make aggregate payments of $3 million, comprised of $1 million in  each of the years 2003, 2004 and 2005.

The Corporation has 14 years remaining in a 15-year  agreement to source all iron ore requirements from a single supplier (note  17). The purchase commitment for 2003 under this agreement is approximately  U.S. $120 million. Under the terms of the agreement, the Corporation pays for  its annual purchases evenly throughout the year which, at any given time, can  result in prepayments. At December 31, 2002, $13 million (U.S. $8 million) is  included in prepaid expenses in this respect.

The Corporation has fixed volume and price contracts for  the purchase of natural gas and electricity. The natural gas contracts are in  place until October 31, 2003 while the electricity contracts have from 7 to 19  months remaining. The 2003 purchase commitments under these contracts are  approximately $56 million for natural gas and $27 million for electricity.

The Corporation has 1/2 year  remaining in a 41/2-year agreement to source all coal  requirements from a single supplier. In early 2003, this agreement was  renegotiated and extended to March 31, 2006. The purchase commitment for 2003  under this agreement is U.S. $78 million.

The Corporation has 121/2 years remaining in a  contract with a single supplier for the purchase of oxygen, argon and  nitrogen. The annual purchases under this contract approximate $15 million.
**15. Segmented information

The Corporation is viewed as a single business segment  involving basic steel production for purposes of internal performance  measurement and resource allocation by the Corporation's chief operating  decision-maker. The revenue by product group is as follows:
         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Sheet and strip**$****806**$67$659$806Plate **189** 16 226 236Tubular **-** - 3 12Other **36** - 24 52 **$****1,031**$83$912$1,106
Sales to customers in the United States were approximately  $225 million for the eleven months ended December 31, 2002 and $14 million for  the month of January, 2002 (2001 - $118 million; 2000 - $126 million). Export  sales to other countries were approximately $8 million for the eleven months  ended December 31, 2002 and $1 million for the month of January 2002 (2001 -  $18 million; 2000 - $16 million).

No customer had purchases of 10% or more of total sales in either the  eleven months ended December 31, 2002 or the month of January 2002 (2001 - one  customer representing 11%; 2000 - no customer represented 10% or more).

At December 31, 2002, two customers represented 11% and 10%, respectively,  of the accounts receivable balance (January 31, 2002 - two customers  represented 10% and 8% of the accounts receivable balance).
**16. Changes in operating working capital components affecting cash**         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Accounts receivable**$****(28)**$18$18$(3)Inventories **(78)** 49 65 (11)Prepaid expenses **(14)** 2 (5) (1)Accounts payable and accrued    liabilities **14** (22) 68 (8)Income and other taxes    payable **(6)** 2 (2) 1 **$****(112)**$49$144$(22)** 

Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

17. Disposition of joint venture interest

In January 2002, the Corporation's wholly-owned U.S.  subsidiary, Cannelton Iron Ore Company ("Cannelton"), completed an agreement  with Cleveland-Cliffs Inc. ("Cliffs") to transfer CIOC's 45% interest in the  Tilden Mining Company L.C. ("Tilden") in exchange for the assumption by Cliffs  of Cannelton's share of Tilden's liabilities and no cash consideration. As  part of this arrangement, the Corporation entered into an exclusive 15-year  supply agreement with Cliffs for a minimum annual supply of 2.5 million tons  of iron ore at market prices. If the Corporation defaults under the supply  agreement prior to December 31, 2008, then 50% of the liabilities assumed by  Cliffs will revert back to Cannelton and the Corporation. These assumed  liabilities could include contingent obligations, such as environmental costs,  that are not reflected in Tilden's financial statements.
**18. Other long-term liabilities** **December 31**    January 31  **2002** 2002     Environmental liabilities**$****7**$7Municipal Claim under    reorganization (note 1) **-** 2Cost savings repayment (a) **10** - **$****17**$9
(a) Under the terms of the new collective bargaining  agreements negotiated as part of the financial reorganization, $10 million of  the 2002 cost savings will be paid to employees on June 30, 2004, and $10  million of the 2003 savings will be paid on June 30, 2005. The payments will  be deferred if, at the relevant time, all accrued interest on the 11% Notes  and 1% convertible Notes has not been paid.
**19. Demutualization gain

The 2001 results include a gain of $19 million related to  cash received on the demutualization of a former insurance provider. In late  2002, the United Steelworkers of America ("USWA") raised with the Corporation  the matter of entitlement to these demutualization proceeds. The Corporation  is firmly of the view, and has advised the USWA accordingly, that the  Corporation is entitled to the entire proceeds and that any claim to the  contrary would be unlikely to succeed.
**20. Significant differences between Canadian and United States generallyaccepted accounting principles [GAAP]

Under Canadian GAAP, the discounted value of the 1%  convertible Notes is segregated into a debt and equity component with the  accretion of the equity component being charged directly to retained earnings  (note 8). Under U.S. GAAP, the discounted value of the 1% convertible Notes  would be presented entirely as long-term debt with accretion being charged to  income as interest on long-term debt. The value ascribed to the holder  conversion option would be reclassified within shareholders' equity to  shareholders' surplus on reorganization. 

An additional minimum pension liability is reported when  the accrued benefit liability in the consolidated balance sheet is less than  the plan deficit represented by the excess of the accumulated benefit  obligation over the market value of the plan assets. An intangible asset is  recorded up to the amount of any unrecognized past service costs with any  remaining amount being charged to income.

**(a)  Reconciliation of net income (loss) between Canadian and UnitedStates GAAP:        Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000          (Restated - note 3)          Net income (loss) as reported**$****43**$(26)$(363)$(73)Accretion of equity component    of convertible        long-term debt **(1)** - - -Adjustment relating to joint    venture's change        in accounting policy on    pension assets **-** - 5 -Net income (loss) in    accordance with U.S. GAAP **42** (26) (358) (73)Additional minimum pension    liability **(5)** - (7) -Comprehensive income (loss)    in accordance        with U.S. GAAP**$****37**$(26)$(365)$(73)         Net income (loss) per share:        Basic**$****1.89**$(0.49)$(6.67)$(1.37)Diluted**$****1.42**$(0.49)$(6.67)$(1.37)Comprehensive income (loss)    per share:        Basic**$****1.69**$(0.49)$(6.80)$(1.37)Diluted**$****1.27**$(0.49)$(6.80)$(1.37)**(b) As a result of the Canadian/U.S. GAAP reconciliation and additionaldisclosure requirements under U.S. GAAP, the changes to the consolidated balancesheets are as follows:
  **December 31**    January 31   **2002** 2002**[i]****Accrued pension liability**     Balance under Canadian GAAP**$****88**$93 Additional minimum pension    liability **5** - Balance under U.S. GAAP**$****93**$93            **[ii]****Long-term debt**     Balance under Canadian GAAP**$****201**$204 Equity component of    convertible long-term debt **5** 8 Balance under U.S. GAAP**$****206**$212            
**Notes to CONSOLIDATED FINANCIAL STATEMENTS

EXPRESSED IN MILLIONS OF CANADIAN DOLLARS, EXCEPT AS NOTED

20. Significant differences between Canadian and United States generally       accepted accounting principles [GAAP](continued)
     **[iii]    Shareholders' equity**    [a]**Capital stock**     Balance under Canadian GAAP**$****214**$160 Ascribed value of holder    conversion option credited on conversion **(8)** - Balance under U.S. GAAP**$****206**$160            [b]**Convertible long-term debt**     Balance under Canadian GAAP**$****19**$30 Reclassified to long-term    debt **(5)** (8) Ascribed value of holder    conversion option **(14)** (22) Balance under U.S. GAAP**$****-**$-            [c]**Shareholders' surplus on    reorganization**     Balance under Canadian GAAP**$****70**$70 Ascribed value of holder    conversion option on convertible long-term     debt at January 31, 2002 **22** 22 Balance under U.S. GAAP**$****92**$92            [d]**Accumulated other    comprehensive loss**     Balance under Canadian GAAP**$****-**$- Additional minimum pension    liability **(5)** - Balance under U.S. GAAP**$****(5)**$-**(c) The Corporation accounts for freight costs as a reduction of sales.Under U.S. GAAP these costs would be included as a component of cost of sales.
         Pre-reorganization    **Eleven** One     **months ended**    month ended     **December 31**    January 31 Year Year  **2002** 2002 2001 2000         Increase in sales and cost of    sales related        to reclassifying freight    costs under U.S. GAAP**$****49**$5$49$54**(d) The accounts receivable balance at December 31, 2002 includes a $3million allowance for doubtful accounts (January 31, 2002 - $6 million).
**(e) A new accounting standard, SFAS 143 "Asset RetirementObligations", was issued in the United States. Under this new standard, legalobligations arising from the retirement of all tangible long-lived assets arerecognized immediately when incurred and are measured at fair value. Acorresponding amount is capitalized as part of the asset's carrying amount anddepreciated over the asset's useful life using a systematic and rationalallocation method. The adoption of this standard in 2003 is not expected to havea material impact on the Corporation's consolidated financial statements.
**(f) A new accounting standard, "Accounting for CostsAssociated with Exit or Disposal Activities", was recently issued in the UnitedStates. The standard is effective for exit or disposal activities initiatedafter December 31, 2002 and requires that a liability for costs associated withan exit or disposal activity be recognized when the liability is incurred ratherthan the date of commitment to an exit plan as previously required. TheCorporation has not yet determined the effect that the adoption of this standardin 2003 will have on its consolidated financial statements.
**(g) Approximately 98% of the Corporation's employees are covered bycollective bargaining agreements. The new collective bargaining agreementsnegotiated as part of the financial reorganization outlined in note 1 expire onJuly 31, 2004.

 

 

DIRECTORS AND OFFICERS
**DIRECTORS****PRINCIPAL OFFICERS**  **Benjamin Duster**(5)**Benjamin Duster**Chairman of the Board,Chairman of the BoardAlgoma Steel Inc. Head of Financial    Restructuring,**Denis Turcotte**Masson and Company, LLCPresident and CEOAtlanta, Georgia  **Stephen Boniferro****John Kallio**(2)Vice President, Human    ResourcesUnion Department Steering    Committee Co-Chair - Plate & Strip,**Paul Finley**Loader - Plate & Strip    Finishing,Vice President, Business    DevelopmentAlgoma Steel Inc.and Corporate SecretarySault Ste. Marie, Ontario  **Glen Manchester****Patrick Lavelle**(1)    (2) (4)Vice President, CommercialChairman and CEO, Patrick J. Lavelle and    Associates Toronto, Ontario**Keith McKay** Vice President, Finance and    CFO**James Lawson**(3) (4) Partner,**Armando Plastino**Torys LLPVice President, OperationsOakville, Ontario   **Charles Masson**(1) (3)    (4) (5) Partner, Masson and Company, LLC New York, New York   **Murray Nott**(1) (4)    (5) Metallurgical Specialist    -    Quality Engineering, Algoma Steel Inc. Sault Ste. Marie, Ontario   **Doug Olthuis**(1) (2)    (3) Area Co-ordinator for    Northwestern Ontario, United Steelworkers of    America Sault Ste. Marie, Ontario   **Denis Turcotte** President and CEO, Algoma Steel Inc. Sault Ste. Marie, Ontario 
 
(1)MEMBER, AUDIT COMMITTEE(2)MEMBER, HEALTH, SAFETY AND ENVIRONMENT COMMITTEE(3)MEMBER, HUMAN RESOURCES AND COMPENSATION COMMITTEE(4)MEMBER, CORPORATE GOVERNANCE COMMITTEE(5)MEMBER, STRATEGIC PLANNING COMMITTEE

SHAREHOLDER INFORMATION
**Share Listings****Trustee, Paying Agent****Annual Meeting** **and Registrar for 11% and** Algoma Steel Inc. trades on    the**1% Notes**The Algoma Steel Inc. Annual    MeetingToronto Stock Exchange under    the will be held:symbol AGA.Wilmington Trust Company10:00 a.m., Thursday, May 22,    2003 Rodney Square NorthHoliday Inn**Share Transfer Agent**1100 North Market StreetSault Ste. Marie, Ontario Wilmington, Delaware 19890 Computershare Trust Company    of CanadaTelephone: 302 636-6023 Shareholders ServicesFacsimile: 302 636-4143 100 University Avenue, 9th    Floor  Toronto, Ontario M5J 2Y1**Auditors** Telephone: 416 981-9500  Facsimile: 416 981-9800Ernst & Young LLP, Toronto Email address:  caregistryinfo@computershare.com**Legal Counsel**     Torys LLP, Toronto 
CORPORATE INFORMATION
**Corporate Head Office****Sales Office****Sales Office**   105 West Street5515 North Service Road717 - 7th Avenue S.W., Suite    1450Sault Ste. Marie, Ontario P6A    7B43rd FloorCalgary, Alberta T2P 0Z3Telephone: 705 945-2351Burlington, Ontario L7L 6G4Telephone: 403 263-4102Facsimile: 705 945-2203Telephone: 905 331-3400Facsimile: 403 233-0636Internet address:    www.algoma.comCanada toll-free: 1 800    387-7850Toll-free telephone in    Alberta, BritishEmail address: alglib@soonet.caU.S. toll-free: 1 800    387-9495Columbia and Saskatoon,    Saskatchewan: Facsimile: 905 331-34081 800 661-9234
 
 
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