-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 AiBCaJHvbzVmkyUyuID5CcF0hBoKMXd+km+uKF59YDlOC34ZNrgveZmbm3LC9kFG
 zWnh7qkLhKlFChySyhx2+g==

<SEC-DOCUMENT>0001292814-07-003622.txt : 20071224
<SEC-HEADER>0001292814-07-003622.hdr.sgml : 20071224
<ACCEPTANCE-DATETIME>20071221181433
ACCESSION NUMBER:		0001292814-07-003622
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20071224
DATE AS OF CHANGE:		20071221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		071324406

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sid20071221_6k2.htm
<DESCRIPTION>NOTICE
<TEXT>




<HTML>
<HEAD>
   <TITLE>Provided By MZ Data Products</TITLE>

</HEAD>

<BODY style="font-family: 'Times New Roman, Times, Serif'; text-align:justify; font-size:11px" bgcolor="#ffffff">

<HR SIZE="4" NOSHADE COLOR="#000000" ALIGN="left">
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>Washington, D.C. 20549 </B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<HR align=center NOSHADE WIDTH="21%" COLOR="#000000">
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B>FORM 6-K </B></FONT></DIV>
<DIV><FONT
SIZE="1">&nbsp;</FONT></DIV
><DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"
COLOR="#000000">Report of Foreign Private Issuer<BR>
  Pursuant to Rule 13a-16 or 15d-16 of the</FONT></DIV>
<DIV
ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000">Securities Exchange Act of 1934</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center">
  <div><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B> For the month of December, 2007</B></FONT></DIV>
  <p></p>
  <FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B> Commission File Number 1-14732 </B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<HR align=center NOSHADE WIDTH="21%" COLOR="#000000">
<DIV><FONT
SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B> COMPANHIA SIDER&#218;RGICA NACIONAL </B></FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(Exact name of registrant as specified in its charter) </FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"> </DIV>
<P></P>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="5" COLOR="#000000"><B> National Steel Company </B></FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(Translation of Registrant's name into English)</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<P></P>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B> Av. Brigadeiro Faria Lima 3400, 20&#186; andar<BR>
  S&#227;o Paulo, SP, Brazil<BR>
  04538-132 </B></FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">(Address of principal executive office)</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<P>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"> Indicate by check mark whether the registrant files or will file annual reports<BR>
  under cover Form 20-F or Form 40-F.&nbsp;</FONT>
    <P></P>
    Form 20-F ___X___ Form 40-F _______
    <P>&nbsp;<FONT FACE="Times New Roman, Times, Serif" SIZE=3>Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. </FONT>&nbsp;</P>
    Yes _______ No ___X____
    <p></p>
    <hr size="2" noshade color="#000000" align="left">
</DIV>
<H5 align="left" style="page-break-before:always"></H5>
<A name="page_1"></A>

<P align="right">
<IMG src="logocsn.gif" width="236" height="99" border=0></P>
<P align="center">
  <font size="2"><b>NOTICE</b></font></P>
<P align="justify">
<b>Companhia Sider&uacute;rgica Nacional </b>('CSN') announces that the Board of Directors has approved, at a meeting held today, the following proposals to be submitted to the Extraordinary General Meeting to be called for this purpose:</P>
<P align="justify">
1. split of the number of shares issued by the Company, with the purpose of increasing the liquidity of shares in the market. The split proposal sets forth that each share of capital stock will be represented by 3 shares after the stock
split. The proposal also comprises the maintenance of the share/ADR (<I>American Depositary Receipt</I>) ratio of 1/1, meaning that each ADR will continue to be represented by one underlying share.The proposed stock split focuses on repositioning the Company's share price, in view of its significant appreciation, in a range considered to be more adequate, as well as on maintaining the attractiveness of the Company's shares for individual
investors. Upon the approval of the split proposal, the custodian  Ita&uacute; Corretora de Valores S.A.  will take measures so as to automatically credit the new shares to the accounts of the Company's shareholders, and the depositary agent of the ADRs will
be in charge of issuing new ADRs and its distribution.</P>
<P align="justify">
2. cancellation of 4,000,000 shares currently held in treasury, without decreasing the capital stock.</P>
<P align="justify">
3. Ratification, pursuant to article 256, paragraph 1 of Law 6,404/76, of the acquisition of the control of Companhia de Fomento Mineral e Participa&ccedil;&otilde;es Ltda.</P>
<P align="justify">
In addition, the Board of Directors approved a new share repurchase program, which will be implemented by the Company's Executive Board as of the date when the General Meeting resolves on the cancellation of a portion of shares currently held in
treasury.</P>
<P align="center">
Rio de Janeiro, December 21, 2007</P>
<P align="center">
Companhia Sider&uacute;rgica Nacional<br>
Benjamin Steinbruch<br>
Investor Relations Officer</P>
<P align="right">
1</P>

<H5 align="left" style="page-break-before:always"></H5>
<hr size="2" noshade color="#000000" align="left">
<p><FONT SIZE="1">&nbsp;</FONT></p>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"><B>SIGNATURE </B></FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="3"COLOR="#000000">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. </FONT></DIV>
<p></p>
<DIV STYLE="text-indent:4%"><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"> Date: December 21, 2007</FONT></DIV>
<p></p>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="50%" BORDER="0">
    <TR>
      <TD VALIGN="top" COLSPAN="3" WIDTH="50%"><DIV align=left><FONT FACE="Times New Roman" SIZE="3" COLOR="#000000"> COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></DIV></TD>
    </TR>
    <TR>
      <TD HEIGHT="16"></TD>
    </TR>
    <TR>
      <TD VALIGN="top" WIDTH="5%"><DIV align=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">By:</FONT></DIV></TD>
      <TD VALIGN="bottom" ALIGN="center" WIDTH="43%"><DIV ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2" COLOR="#000000">/<SMALL>S</SMALL>/&nbsp;Benjamin Steinbruch </FONT></DIV>
          <HR NOSHADE SIZE=1 COLOR="#000000" ALIGN="left"></TD>
    </TR>
    <TR>
      <TD><FONT SIZE="1">&nbsp;</FONT></TD>
      <TD VALIGN="bottom" ALIGN="center" WIDTH="43%"><DIV ALIGN=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B> Benjamin Steinbruch
 </B></FONT></DIV>
          <DIV ALIGN=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B> Chief Executive Officer and Investor Relations Officer<br>
          <br>
        </B></FONT></DIV></TD>
    </TR>
  </TABLE>
</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<P>&nbsp;</P>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center">
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="50%" BORDER="0">
    <TR>
      <TD VALIGN="top" COLSPAN="3" WIDTH="50%"><DIV align=left></DIV></TD>
    </TR>
    <TR>
      <TD HEIGHT="16"></TD>
    </TR>
    <TR>
      <TD VALIGN="top" WIDTH="5%"><DIV align=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000">By:</FONT></DIV></TD>
      <TD VALIGN="bottom" ALIGN="center" WIDTH="43%"><DIV ALIGN="center"><FONT
FACE="Times New Roman" SIZE="2" COLOR="#000000">/<SMALL>S</SMALL>/&nbsp;Ot&#225;vio de Garcia Lazcano </FONT></DIV>
          <HR NOSHADE SIZE=1 COLOR="#000000" ALIGN="left"></TD>
    </TR>
    <TR>
      <TD><FONT SIZE="1">&nbsp;</FONT></TD>
      <TD VALIGN="bottom" ALIGN="center" WIDTH="43%"><DIV ALIGN=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B> Ot&#225;vio de Garcia Lazcano
 </B></FONT></DIV>
          <DIV ALIGN=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B> Chief Financial Officer<br>
          <br>
        </B></FONT></DIV></TD>
    </TR>
  </TABLE>
</DIV>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<P>&nbsp;</P>
<DIV><FONT SIZE="1">&nbsp;</FONT></DIV>
<DIV ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"
COLOR="#000000"><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>
<P align=justify><FONT FACE="Times New Roman, Times, Serif" SIZE=2> This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or


















 results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>
<HR SIZE="2" NOSHADE COLOR="#000000" ALIGN="left">
</BODY>

</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logocsn.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 logocsn.gif
M1TE&.#EA[`!C`)$``````/;V]O___P```"'Y!`04`/\`+`````#L`&,```+_
ME(^IR^T/HYRTVHNSWKS[#X;B2);FB:;JRK;N"\?R3-?VC>?ZSO?^#PP*A\2B
M\8A,*I?,IO,)C4JGU*KUBLUJM]RN]PL.B\?DLOF,3JO7[+;[#8_+Y_2Z?0[(
MZ_?\OC\/\B<X2%AH>'BHA;@(\,'X"!G)F"59>+=5:7A)F6FY6=6I^3D5FC@:
M52IZZI1J6N*G00@AV$!+VNH:Z"FQZ##(8"NERKOK,3E[O/"K_'<K:S&\$>D+
M";R<$`P535R<45D[K?",W8S:3;$-_<T<3GY]D,UZ/A&0CI[)W@X_O@]K_GYA
MWCU\XLKUZU.0GX!X311B<%@!H$*&%+LQ_`?(V!Y'_Q<7&C0`T"-"=_PZ^L"%
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M:Q*.!J!@&`9W&X4I5!C0@1IB:`6%ZJW2GXD<HIBBARQJX^*+,`XEHS.4V:=B
MCM"5>"...OZX8(U"#DEDD48>B6222B[)9)-./@EEE%).26655EZ)999:;LEE
2EUY^"6:88HY)9IEFGLE!`0`[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
