Exhibit Description

Table of Contents

Exhibit 10.1

Exhibit		Description
10.1		Documents relating to the Equity Swap Transacation Entered into Between Pobt Bank and Trust Limited and CSN Overseas
10.1.1		ISDA Master Agreement Entered Into Between Pobt Bank and Trust Limited and CSN Overseas, dated April 2, 2003
10.1.2		Schedule to the Master Agreement Entered Into Between Pobt Bank and Trust Limited and CSN Overseas, dated April 2, 2003
10.1.3		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 2, 2003
10.1.4		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 4, 2003
10.1.5		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 7, 2003
10.1.6		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 8, 2003
10.1.7		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 23, 2003
10.1.8		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated April 25, 2003
10.1.9		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 9, 2003
10.1.10		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 12, 2003
10.1.11		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 14, 2003
10.1.12		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 15, 2003
10.1.13		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 16, 2003
10.1.14		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 19, 2003
10.1.15		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 23, 2003

10.1.16		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated May 26, 2003
10.1.17		Confirmation Entered Into Between CSN Overseas and Pobt Bank and Trust Limited, dated June 2, 2003
10.1.18		Swap Assignment Agreement Entered Into Among CSN Overseas Ltd., CSN Steel Corp. and Pobt Trust and Bank Limited, dated December 23, 2004
10.1.19		Deed of Novation Entered Into Among Pobt Bank and Trust Limited, CSN Overseas and CSN Steel Corp., dated December 28, 2004
10.1.20		Deed of Novation Entered Into Among Pobt Bank and Trust Limited, CSN Steel Corp. and CSN Madeira Lda, dated June 20, 2007
10.1.21		Deed of Novation Entered Into Among Pobt Holdings Limited, CSN Madeira Lda. and Fruhling Fund, Ltd., dated July 24, 2007
10.1.22		Deed of Novation Entered Into Among Pobt Holdings Limited, CSN Madeira Lda. and UBS Pactual Symmetry Fund, Ltd., dated July 24, 2007
10.1.23		Deed of Novation Entered Into Among Pobt Holdings Limited, CSN Madeira Lda. and UBS Pactual Strategy Fund, Ltd., dated July 24, 2007
10.1.24		Amendment Number 3 Entered Into Between UBS Pactual Simmetry Fund, Ltd. and CSN Madeira Lda. to Certain Confirmations of Share Swap Transactions, dated July 27, 2007
10.1.25		Amendment Number 3 Entered Into Between UBS Pactual Strategy Fund, Ltd. and CSN Madeira Lda. to Certain Confirmations of Share Swap Transactions, dated July 27, 2007
10.1.26		Amendment Number 3 Entered Into Between Fruhling Fund, Ltd. and CSN Madeira Lda. to Certain Confirmations of Share Swap Transactions, dated July 27, 2007