CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the use in this Annual Report on Form 40-F and in the
Registration Statement on Form S-8 (No. 333-109970) of our report dated March
12, 2004 relating to the consolidated financial statements of Gerdau Ameristeel
Corporation, filed as part of this Annual Report on Form 40-F. We also consent
to the use in this Annual Report on Form 40-F and in Registration Statement on
Form S-8 (No. 333-109970) of our Comments by Auditors for United States of
America Readers on Canada -- United States Reporting Differences dated March 12,
2004.



/s/ PricewaterhouseCoopers LLP

Tampa, Florida
April 26, 2004