EXHIBIT 23.3



                         CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 5, 2003 except for Notes 1 and 10, as to which
the date is March 25, 2003, with respect to the consolidated financial
statements of National Steel Corporation and Subsidiaries (Debtor-in-Possession)
incorporated by reference in Amendment No. 2 of Registration Statement (Form S-3
No. 333-108131) and related Prospectus of 91ÖÆƬ³§ Corporation for
the registration of its common stock.



/s/ Ernst & Young LLP

Indianapolis, Indiana
December 2, 2003