Exhibit 23.20


                                                                 Trevisan [LOGO]
                                                             The Global Solution



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 18th, 2000, except for the subject
mentioned on the paragraph 3 that is dated on January 31st, 2002, relating to
the financial statements of Nova Era Silicon S.A. for the years ended December
31, 1999 and 1998 which appears in such Registration Statement.




/s/ Luiz Claudio Fontes

Luiz Claudio Fontes
Accountant
CRC 1RJ032470/0-9 "T" PR "S" MG
Trevisan Auditores
Independentes
CRC 2 SP 013439/0-5 "S" MG

Belo Horizonte, Brazil, March 21, 2002