|SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K/A


(Mark One)
|-----------------------------------------------------------------------------------

||X| | ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|--- | ------------------------------------------------------------------------------------

|For the fiscal year
ended December 31, 2002


OR
|------------------------------------------------

||  | | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES ACT OF 1934
|---- | -------------------------------------------------------------------------------

|For the transition
period from ____ to ____


Commission File Number
333-82700


COMPASS MINERALS
GROUP, INC.
(Exact name of
registrant as specified in its charter)
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Delaware
(State or Other Jurisdiction of Incorporation or Organization) | 48-1135403
(I.R.S. Employer Identification Number)
|----------------------------------------------------------------------- | --------------------------------------------------

|8300 College Boulevard
Overland Park, Kansas
(Address of Principal Executive Offices) | 66210
(Zip Code)
|------------------------------------------------------------------------------------- | ----------------

|Registrants
telephone number, including area code: (913) 344-9200


Securities registered
pursuant to Section 12(b) of the Act:None
(Title of Class)


Securities registered
pursuant to Section 12(g) of the Act:None
(Title of Class)


Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days.  Yes  |X|
  No  |  |


Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K
is not contained herein, and will not be contained, to the best of registrants
knowledge, in definitive proxy or information statements incorporated by reference in
Part III of this Form 10-K or any amendment to this Form 10-K.  |X|


Indicate
by check mark whether the registrant is an accelerated filer (as defined in Exchange Act
Rule 12b-2).  Yes  |  |  No  |X|


The
number of shares outstanding of the registrants $0.01 par value common stock at
December 31, 2002 was 1,000 shares. All of such shares are owned by Salt Holdings
Corporation.


1
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Explanatory Note


This
Amendment No. 1 to the Annual Report on Form 10-K of Compass Minerals Group, Inc. (the
Company) amends and restates Item 15(a)(1), Item 15(a)(2) and Item 15(a)(3)
of Part IV for the sole purpose of restating Schedule II  Valuation Reserves, which
is being filed herewith. This financial statement schedule has been restated to conform
the amounts related to the deferred tax asset valuation allowance to amounts appearing in
the Companys consolidated financial statements. This Amendment No. 1 also amends
Item 8 of Part II only to the extent, and for the sole purpose of, amending the Report of
Independent Accountants of PricewaterhouseCoopers LLP to make reference to the restated
financial statement schedule.


PART II
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Item 8. | FINANCIAL
STATEMENTS AND SUPPLEMENTARY DATA
|------- | -------------------------------------------

|The
Report of Independent Auditors of Ernst & Young LLP, the Companys Consolidated
Balance Sheets as of December 31, 2002 and 2001, Combined and Consolidated Statements of
Operations for the three years ended December 31, 2002, Combined and Consolidated
Statements of Common Stockholders Equity (Deficit) for the three years ended
December 31, 2002, Combined and Consolidated Statements of Cash Flows for the three years
ended December 31, 2002 and Notes to Combined and Consolidated Financial Statements are
hereby incorporated by reference from the Companys Annual Report on Form 10-K,
filed on March 31, 2003.


Report of Independent
Accountants


      To the Board of
        Directors and Shareholders of 
        Compass Minerals Group, Inc.:


In our opinion, the consolidated
financial statements listed in the index appearing under Item 15(a)(1) present fairly, in
all material respects, the financial position of Compass Minerals Group, Inc. and its
subsidiaries at December 31, 2002, and the results of their operations and their
cash flows for the year then ended in conformity with accounting principles generally
accepted in the United States of America. In addition, in our opinion, the financial
statement schedule listed in the index appearing under Item 15(a)(2) after the restatement
described therein, presents fairly, in all material respects, the information set forth
therein as of and for the year ended December 31, 2002 when read in conjunction with the
related consolidated financial statements. These financial statements and financial
statement schedule are the responsibility of the Companys management; our
responsibility is to express an opinion on these financial statements and financial
statement schedule based on our audit. We conducted our audit of these statements in
accordance with auditing standards generally accepted in the United States of America,
which require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements, assessing the accounting principles used and significant estimates
made by management, and evaluating the overall financial statement presentation. We
believe that our audit provides a reasonable basis for our opinion.


PricewaterhouseCoopers LLP
Kansas City, Missouri
March 24, 2003
except for the restatement described
above which is as of April 16, 2003


2
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|PART IV
|-------

|Item 15. | EXHIBITS,
FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K
|-------- | ---------------------------------------------------------------

|(a)(1) | The
Companys Consolidated Balance Sheets as of December 31, 2002 and 2001, Combined and
Consolidated Statements of Operations for the three years ended December 31, 2002,
Combined and Consolidated Statements of Common Stockholders Equity (Deficit) for
the three years ended December 31, 2002, Combined and Consolidated Statements of Cash
Flows for the three years ended December 31, 2002 and Notes to Combined and Consolidated
Financial Statements are hereby incorporated by reference from the Companys Annual
Report on Form 10-K, filed on March 31, 2003.
|------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(a)(2) | Financial
Statement Schedule:
|------ | -----------------------------

|The
following financial statement schedule is filed as part of this Report at page 10 hereof:


Schedule
II  Valuation Reserves
|--------------------------------------------------------------------------------------------------------------------------------

|(a)(3) | Exhibits:
|------ | ---------

|EXHIBIT INDEX
|-------------

|ExhibitNo. | Description
of Exhibit
|---------- | ----------------------

|2.1 | Agreement and
      Plan of Merger, dated October 13, 2001, among IMC Global Inc., Salt Holdings
      Corporation, YBR Holdings LLC and YBR Acquisition Corp. Exhibit 2.1 to Compass
      Registration Statement on Form S-4 (No. 333-82700) is incorporated herein
      by reference.
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|2.2 | Amendment
No. 1 to Agreement and Plan of Merger, dated November 28, 2001, among IMC Global Inc.,
Salt               Holdings Corporation, YBR Holdings LLC and YBR Acquisition Corp.
 Exhibit 2.2 to Compass' Registration               Statement on Form S-4 (No. 333-82700)
is incorporated herein by reference.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3.1 | Restated
Certificate of Incorporation of IMC Inorganic Chemicals Inc., filed as Exhibit A to the
              Certificate of Merger of IMC Merger Sub Inc. with and into Harris Chemical
Group, Inc., filed on April               1, 1998. Exhibit 3.1 to Compass Registration
Statement on Form S-4 (No. 333-82700) is incorporated               herein by reference.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3.2 | Certificate
of Amendment of Certificate of Incorporation of IMC Inorganic Chemicals Inc., changing
its               name from IMC Inorganic Chemicals Inc. to Compass Minerals Group, Inc.,
filed on November 28, 2001.               Exhibit 3.2 to Compass Registration Statement
on Form S-4 (No. 333-82700) is incorporated herein by               reference.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3.3 | By-laws
of Compass Minerals Group, Inc. Exhibit 3.3 to Compass Registration Statement on Form
S-4               (No. 333-82700) is incorporated herein by reference.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4.1 | Indenture,
dated November 28, 2001, among Compass Minerals Group, Inc., as issuer, Carey Salt
Company,               Great Salt Lake Minerals Corporation, GSL Corporation, NAMSCO
Inc., North American Salt Company, as               guarantors, and The Bank of New York,
as trustee, governing Compass 10% Senior Subordinated Notes due               2011.
 Exhibit 4.1 to Compass' Registration Statement on Form S-4 (No. 333-82700) is
incorporated               herein by reference.
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4.2 | Form
of Senior Subordinated Note (included as Exhibit B to Exhibit 4.1). Exhibit 4.3 to
Compass               Registration Statement on Form S-4 (No. 333-82700) is incorporated
herein by reference.
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.1 | Salt
mining lease, dated November 9, 2001, between the Province of Ontario, as lessor, and
Sifto               Canada Inc. as lessee.  Exhibit 10.1 to Compass Registration
Statement on Form S-4 (No. 333-82700) is               incorporated herein by reference.
|---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3
|-

|ExhibitNo. | Description
of Exhibit
|---------- | ----------------------

|10.2 | Salt
and Surface Agreement, dated June 21, 1961, by and between John Taylor Caffery, as agent
for Marcie Caffery Gillis, Marcel A. Gillis, Bethia Caffery McCay, Percey McCay, Mary
Louise Caffery Ellis, Emma Caffery Jackson, Edward Jackson, Liddell Caffery, Marion
Caffery Campbell, Martha Gillis Restarick, Katherine Baker Senter, Caroline Baker, Bethia
McCay Brown, Donelson Caffery McCay, Lucius Howard McCurdy Jr., John Andersen McCurdy,
Edward Rader Jackson III, individually and as trustee for Donelson Caffery Jackson, and
the J.M. Burguieres Company, LTD., and Carey Salt Company as amended by Act of Amendment
to Salt Lease, dated May 30, 1973, as further amended by Agreement dated November 21,
1990, and as further amended by Amendment to Salt and Surface lease dated July 1, 1997.
Exhibit 10.2 to Compass Registration Statement on Form S-4 (No. 333-82700), is
incorporated herein by reference.
|---- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.3 | Royalty
Agreement, dated September 1, 1962, between IMC Kalium Ogden Corp. and the Utah State
Land               Board. Exhibit 10.3 to Compass Registration Statement on Form S-4
(No. 333-82700), is incorporated               herein by reference.
|---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.4 | Amended
and Restated Credit Agreement, dated April 10, 2002, among Salt Holdings Corporation,
Compass               Minerals Group, Inc., as U.S. borrower, Sifto Canada Inc., as
Canadian borrower, Salt Union Limited,               as U.K. borrower, JPMorgan Chase
Bank, as administrative agent, J.P. Morgan Bank Canada, as Canadian               agent,
Chase Manhattan International Limited, as U.K. agent, J.P. Morgan Securities Inc., as
joint               advisor, co-lead arranger and joint bookrunner, Deutsche Banc Alex.
Brown Inc., as syndication agent,               joint advisor, co-lead arranger and
joint-bookrunner, Credit Suisse First Boston Corporation, as
              co-documentation agent, and Credit Lyonnais, as co-documentation agent.
Exhibit 10.4 to Compass               Registration Statement on Form S-4 (No.
333-82700), is incorporated herein by reference.
|---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.5 | Amendment
No. 1 to the Amended and Restated Credit Agreement, dated December 19, 2002, among Salt
              Holdings Corporation, Compass Minerals Group, Inc., as U.S. borrower, Sifto
Canada Inc., as Canadian               borrower, Salt Union Limited, as U.K. borrower,
JPMorgan Chase Bank, as administrative agent, J.P.               Morgan Bank Canada, as
Canadian agent, Chase Manhattan International Limited, as U.K. agent, J.P.
              Morgan Securities Inc., as joint advisor, co-lead arranger and joint
bookrunner, Deutsche Banc Alex.               Brown Inc., as syndication agent, joint
advisor, co-lead arranger and joint bookrunner, Credit Suisse               First Boston
Corporation, as co-documentation agent, and Credit Lyonnais, as co-documentation agent.
|---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.6 | U.S.
Collateral and Guaranty Agreement, dated November 28, 2001, among Salt Holdings
Corporation,               Compass Minerals Group, Inc., Carey Salt Company, Great Salt
Lake Minerals Corporation, GSL               Corporation, NAMSCO Inc., North American
Salt Company and JPMorgan Chase Bank, as collateral agent.               Exhibit 10.5 to
Compass Registration Statement on Form S-4 (No. 333-82700) is incorporated herein by
              reference.
|---- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.7 | U.S.
Collateral Assignment, dated November 28, 2001, among Salt Holdings Corporation, Compass
Minerals               Group, Inc. and JPMorgan Chase Bank.  Exhibit 10.6 to Compass
Registration Statement on Form S-4 (No.               333-82700) is incorporated herein
by reference.
|---- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.8 | Foreign
Guaranty, dated November 28, 2001, among Sifto Canada Inc., Salt Union Limited, IMC
Global               (Europe) Limited, IMC Global (UK) Limited, London Salt Limited,
Direct Salt Supplies Limited, J.T.               Lunt & Co. (Nantwich) Limited, and
JPMorgan Chase Bank, as collateral agent.  Exhibit 10.7 to Compass
              Registration Statement on Form S-4 (No. 333-82700) is incorporated herein
by reference.
|---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.9 | 2001
Stock Option Plan of Salt Holdings Corporation, as adopted by the Board of Directors of
Salt               Holdings Corporation on November 28, 2001.  Exhibit 10.8 to Compass
Registration Statement on Form               S-4 (No. 333-82700) is incorporated herein
by reference.
|---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.10 | Salt
Holdings Corporation Senior Executives Deferred Compensation Plan, effective as October
8,               2001.  Exhibit 10.9 to Compass Registration Statement on Form S-4 (No.
333-82700) is incorporated               herein by reference.
|----- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4
|-

|ExhibitNo. | Description
of Exhibit
|---------- | ----------------------

|10.11 | Service Agreement,
      dated September 1, 1997, between Salt Union Limited and David J. Goadby.
      Exhibit 10.10 to Compass Registration Statement on Form S-4 (No. 333-82700)
      is incorporated herein by reference.
|----- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.12 | Investor
Rights Agreement, dated November 28, 2001, between Salt Holdings Corporation and the
holders               of securities of Salt Holdings Corporation party thereto.  Exhibit
10.11 to Compass Registration               Statement on Form S-4 (No. 333-82700) is
incorporated herein by reference.
|----- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.13 | Management
Consulting Agreement, dated November 28, 2001, between Salt Holdings Corporation and
Apollo               Management V L.P.  Exhibit 10.12 to Compass Registration Statement
on Form S-4 (No. 333-82700) is               incorporated herein by reference.
|----- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.14 | Master
Assignment Agreement, dated April 10, 2002, among Compass Minerals Group, Inc., a
Delaware               corporation, the lenders party thereto and JPMorgan Chase Bank, as
administrative agent for the               Existing Lenders (as defined in the Master
Assignment Agreement).  Exhibit 10.13 to Compass               Registration Statement on
Form S-4 (No. 333-82700) is incorporated herein by reference.
|----- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|10.15 | Employment
Agreement, dated March 12, 2002, between Compass Minerals Group, Inc. and Michael E.
Ducey.
|----- | ------------------------------------------------------------------------------------------------------

|12.1 | Statement
of Computation of Ratio of Earnings to Fixed Charges.
|---- | ---------------------------------------------------------------

|21.1 | Subsidiaries
of the Registrants.
|---- | --------------------------------

|23 | Consent
of Independent Auditors
|-- | -------------------------------

|5
|-

|SIGNATURES


Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date:  April 17, 2003 |  | COMPASS MINERALS GROUP, INC./s/ Michael E. Ducey

Michael E. DuceyPresident and Chief Executive Officer
|--------------------- |  | ----------------------------------------------------------------------------------------------------------------------

|Date:  April 17, 2003 |  | /s/ Rodney L. Underdown

Rodney L. UnderdownChief Financial Officer
|--------------------- |  | ----------------------------------------------------------------------------------

|Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed
below by the following persons on behalf of Compass Minerals Group, Inc. and in the
capacities indicated on April 17, 2003.
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | Signature                                                | Capacity                                             | 
| | -------------------------------------------------------- | ---------------------------------------------------- | 
| | /s/ Michael E. Ducey

Michael E. Ducey        | President and Chief Executive
Officer
and Director   | 
| | 
Robert A. Beck                               | Vice President and General
Manager, SOP              | 
| | 
Keith E. Clark                               | Vice President and General
Manager, General Trade    | 
| | 
David J. Goadby                              | Managing Director, Salt Union                        | 
| | /s/ Rodney L. Underdown 

Rodney L. Underdown | Chief Financial Officer                              | 
| | 
Steven Wolf                                  | Vice President and General 
Manager,
Highway Deicing | 
| | /s/ Joel A. Asen 

Joel A. Asen               | Director                                             | 

|6
|-

| | /s/ Robert F. Clark 

Robert F. Clark                 | Director | 
| | ---------------------------------------------------------------- | -------- | 
| | /s/ Peter P. Copses 

Peter P. Copses                 | Director | 
| | /s/ Robert H. Falk 

Robert H. Falk                   | Director | 
| | /s/ Joshua J. Harris 

Joshua J. Harris               | Director | 
| | /s/ Joshua J. Harris 

Joshua J. Harris               | Director | 
| | /s/ Scott M. Kleinman 

Scott M. Kleinman             | Director | 
| | 
Douglas A. Pertz                                     | Director | 
| | /s/ Heinn F. Tomfohrde, III 

Heinn F. Tomfohrde, III | Director | 

|7
|-

|CERTIFICATIONS


I, Michael E. Ducey, certify that:
|---------------------------------------------------

|1. | I
have reviewed this annual report on Form 10-K/A of Compass Minerals Group,
               Inc.;
|-- | -------------------------------------------------------------------------------------------------

|2. | Based
on my knowledge, this annual report does not contain any untrue statement
               of a material fact or omit to state a material fact necessary to make the
               statements made, in light of the circumstances under which such statements
were                made, not misleading with respect to the period covered by this
annual report;
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3. | Based
on my knowledge, the financial statements, and other financial information
               included in this annual report, fairly present in all material respects
the                financial condition, results of operations and cash flows of the
registrant as                of, and for, the periods presented in this annual report;
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The
registrants other certifying officer and I are responsible for
               establishing and maintaining disclosure controls and procedures (as
defined in                Exchange Act Rules 13a-14 and 15d-14) for the registrant and
have:
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (a) | designed
such disclosure controls and procedures to ensure that material
                    information relating to the registrant, including its consolidated
subsidiaries,                     is made known to us by others within those entities,
particularly during the                     period in which this annual report is being
prepared;
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | evaluated
the effectiveness of the registrants disclosure controls and
                    procedures as of a date within 90 days prior to the filing date of
this annual                     report (the Evaluation Date); and
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (c) | presented
in this annual report our conclusions about the effectiveness of the
                    disclosure controls and procedures based on our evaluation as of the
Evaluation                     Date;
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The
registrants other certifying officer and I have disclosed, based on
               our most recent evaluation, to the registrants auditors and the
audit                committee of registrants board of directors (or persons
performing the                equivalent functions):
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (a) | all
significant deficiencies in the design or operation of internal controls
                    which could adversely affect the registrants ability to record,
process,                     summarize and report financial data and have identified for
the                     registrants auditors any material weakness in internal
controls; and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | any
fraud, whether or not material, that involves management or other employees
                    who have a significant role in the registrants internal
controls; and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | The
registrants other certifying officers and I have indicated in this
               annual report whether or not there were significant changes in internal
controls                or in other factors that could significantly affect internal
controls subsequent                to the date of our most recent evaluation, including
any corrective actions with                regard to significant deficiencies and
material weaknesses.
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date:  April 17, 2003 |  | /s/ Michael E. Ducey

Michael E. DuceyPresident and Chief Executive Officer
|--------------------- |  | ------------------------------------------------------------------------------------------

|8
|-

|I, Rodney L. Underdown, certify that:
|-------------------------------------

|1. | I
have reviewed this annual report on Form 10-K/A of Compass Minerals Group,
               Inc.;
|-- | -------------------------------------------------------------------------------------------------

|2. | Based
on my knowledge, this annual report does not contain any untrue statement
               of a material fact or omit to state a material fact necessary to make the
               statements made, in light of the circumstances under which such statements
were                made, not misleading with respect to the period covered by this
annual report;
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|3. | Based
on my knowledge, the financial statements, and other financial information
               included in this annual report, fairly present in all material respects
the                financial condition, results of operations and cash flows of the
registrant as                of, and for, the periods presented in this annual report;
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The
registrants other certifying officer and I are responsible for
               establishing and maintaining disclosure controls and procedures (as
defined in                Exchange Act Rules 13a-14 and 15d-14) for the registrant and
have:
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (a) | designed
such disclosure controls and procedures to ensure that material
                    information relating to the registrant, including its consolidated
subsidiaries,                     is made known to us by others within those entities,
particularly during the                     period in which this annual report is being
prepared;
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | evaluated
the effectiveness of the registrants disclosure controls and
                    procedures as of a date within 90 days prior to the filing date of
this annual                     report (the Evaluation Date); and
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (c) | presented
in this annual report our conclusions about the effectiveness of the
                    disclosure controls and procedures based on our evaluation as of the
Evaluation                     Date;
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The
registrants other certifying officer and I have disclosed, based on
               our most recent evaluation, to the registrants auditors and the
audit                committee of registrants board of directors (or persons
performing the                equivalent functions):
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (a) | all
significant deficiencies in the design or operation of internal controls
                    which could adversely affect the registrants ability to record,
process,                     summarize and report financial data and have identified for
the                     registrants auditors any material weakness in internal
controls; and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | any
fraud, whether or not material, that involves management or other employees
                    who have a significant role in the registrants internal
controls; and
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | The
registrants other certifying officers and I have indicated in this
               annual report whether or not there were significant changes in internal
controls                or in other factors that could significantly affect internal
controls subsequent                to the date of our most recent evaluation, including
any corrective actions with                regard to significant deficiencies and
material weaknesses.
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date:  April 17, 2003 |  | /s/ Rodney L. Underdown

Rodney L. UnderdownChief Financial Officer
|--------------------- |  | ----------------------------------------------------------------------------------

|9
|-

|SCHEDULE II 
VALUATION RESERVES


This
financial statement schedule has been restated to conform the amounts related to the
deferred tax asset valuation allowance to amounts appearing in the Companys
consolidated financial statements.


Compass Minerals Group,
Inc.
December 31, 2002, 2001 and
2000
(in millions)
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Description                                                 | Balance
at the
Beginning of
the Year | Additions
Charged to
Expense | Deductions(1) | Other (2) | Balance
at the End of
the Year
|----------------------------------------------------------- | ------------------------------------ | ---------------------------- | ------------- | --------- | ------------------------------
|Deducted from Receivables -
Allowance for Doubtful Accounts |                                      |                              |               |           |                               
|2002                                                        |                                      |                              | $             | 2.0       |                               
|2001                                                        |                                      |                              |               | 1.8       |                               
|2000                                                        |                                      |                              |               | 1.7       |                               
|Deducted from Deferred Income Taxes -
 Valuation Allowance  |                                      |                             
|(restated)                                                  |                                      |                             
|2002                                                        |                                      |                              | $             | 44.3      |                               
|2001                                                        |                                      |                              |               | 48.3      |                               
|2000                                                        |                                      |                              |               | 48.3      |                               

---

|(1) | Deduction
for purposes for which reserve was created.
|--- | -----------------------------------------------------

|(2) | Corresponding
tax           asset diminished upon Recapitalization.
|--- | -------------------------------------------------------------------

|10
|--