Exhibit 23.4


Deloitte Touche Tohmatsu
Au. Presidente Wilson 231-22(degree)                                Deloitte
20030-021 - Rio de Janeiro - RJ                                     Touche
Brasil                                                              Tohmatsu

Telefone: (21) 524-1281
Fac-simile: (21) 220-3876
www.deloitte.com.br



Consent of Independent Public Accountants



As Independent Public Accountants, we hereby consent to the use in this
Registration Statement on Form F-4 filed by Vale Overseas Limited and Companhia
Vale do Rio Doce of our report dated January 19, 2001, relating to the financial
statements of Vale do Rio Doce Aluminio S.A.-ALUVALE for the years ended
December 31, 2000 and 1999 which appears in such Registration Statement.



/s/ DELOITTE TOUCHE TOHMATSU

DELOITTE TOUCHE TOHMATSU
Independent Auditors


Rio de Janeiro, Brazil, March 21, 2002








Deloitte Touche Tohmatsu
Av. Presidente Wilson, 231-22
20030-021 - Rio de Janeiro - RJ
Brasil


Telefone: (212)524-1281
Facsimile: (212) 220-3876
www.deloitte.com.br


Consent of Independent Public Accountants

As Independent Public Accountants, we hereby consent to the use in this
Registration Statement on Form F-4 filed by Vale Overseas Limited and Companhia
Vale do Rio Doce of our report dated January 20, 2000, relating to the financial
statements of Vale do Rio Doce Aluminio S.A. - ALUVALE for the years ended
December 31, 1999 and 1998 which appears in such Registration Statement.


/s/ Deloitte Touche Tohmatsu
DELOITTE TOUCHE TOHMATSU
Independent Auditors

Rio de Janeiro, Brazil, March 21, 2002