Exhibit 5.1


       CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form F-10 of our
report dated March 12, 2004 relating to the consolidated financial statements of
Gerdau Ameristeel Corporation and its subsidiaries. We also consent to the use
in this Registration Statement of our Comments by Independent Certified Public
Accountants for United States Readers on Differences Between Canadian and United
States Reporting Standards, dated April 26, 2004.

We also consent to the references to us under the headings "Auditors, Transfer
Agent and Registrar" and "Experts" in such Registration Statement.



/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Tampa, Florida
October 4, 2004