April 29, 1998

Armco Inc.
One Oxford Centre
301 Grant Street
Pittsburgh, PA 15219

Dear Sirs/Madams:

At your request, we have read the description included in your Quarterly 
Report on Form 10-Q to the Securities and Exchange Commission for the 
quarter ended March 31, 1998, of the facts relating to a change in Armco 
Inc.'s method of accounting for unrecognized net gains or losses related 
to pension and other postretirement benefit plans from the minimum 
amortization method as defined by Statement of Financial Accounting 
Standards Nos. 87 and 106, to a method whereby the Company will 
recognize immediately into income any unrecognized net gains or losses 
outside a 10% corridor and will amortize into income any unrecognized 
net gains or losses inside such corridor over the average expected 
remaining service period of active plan participants.  We believe, on 
the basis of the facts so set forth and other information furnished to 
us by officials of the Company, that the accounting change described in 
your Form 10-Q is to an alternative accounting principle that is 
preferable under the circumstances. 

We have not audited any consolidated financial statements of the Company 
and its consolidated subsidiaries as of any date or for any period 
subsequent to December 31, 1997.  Therefore, we are unable to express, 
and we do not express, an opinion on the facts set forth in the above-
mentioned Form 10-Q, on the related information furnished to us by 
officials of the Company, or on the financial position, results of 
operations, or cash flows of the Company and its consolidated 
subsidiaries as of any date or for any period subsequent to December 31, 
1997.

Yours truly,


/s/ Deloitte & Touche LLP

Deloitte & Touche LLP

Pittsburgh, Pennsylvania