EXHIBIT 99.7

       CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM

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 8,
2006 relating to the consolidated financial statements of Gerdau Ameristeel
Corporation, filed as part of this Annual Report on Form 40-F.


/s/ PricewaterhouseCoopers LLP
Tampa, Florida
March 8, 2006