-----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,
 TaFhUTAx95HPf7DVZV/6ViJD5ITLbxdxnLdbWBGPCqRqWhs+u4MBpTun79uSjG6R
 UvJunR5WJU+3n3ZAJ4alkw==

<SEC-DOCUMENT>0001292814-09-003065.txt : 20091218
<SEC-HEADER>0001292814-09-003065.hdr.sgml : 20091218
<ACCEPTANCE-DATETIME>20091218070111
ACCESSION NUMBER:		0001292814-09-003065
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20091231
FILED AS OF DATE:		20091218
DATE AS OF CHANGE:		20091218

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:		091248555

	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>sid20091218_6k1.htm
<DESCRIPTION>EXTRACT OF MINUTES
<TEXT>
<HTML>
<HEAD>
   <TITLE>Provided by MZ Technologies</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, 2009</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>
</DIV>
<hr size="2" noshade color="#000000" align="left">
<H5 align="left" style="page-break-before:always"></H5>
<A name="page_1"></A>

<P align="right">
<IMG src="logo.gif" border=0></P>
<P>
<B>EXTRACT OF MINUTES OF EXTRAORDINARY MEETING OF BOARD OF DIRECTORS OF COMPANHIA SIDER&Uacute;RGICA NACIONAL, HELD ON DECEMBER 17, 2009, DRAWN UP IN THE SUMMARY FORMAT.</B><B> </B></P>
<P>
Companies Registry (NIRE): 33300011595 <br>
Corporate Taxpayers&#146; ID (CNPJ): 33.042.730/0001 -04 </P>
<P>
<B>Date:</B>  December 17, 2009 </P>
<P>
<B>Time:</B>  4:00 p.m. </P>
<P>
<B>Place: </B>Av. Brigadeiro Faria Lima, 3400, 20&ordm; andar, in the city and state of S&atilde;o Paulo </P>
<P>
<B>Attendees:</B> Benjamin Steinbruch (Chairman), Jacks Rabinovich, Antonio Francisco dos Santos, Fernando Perrone, Dion&iacute;sio Dias Carneiro Netto, Gilberto Say&atilde;o da Silva and Yoshiaki Nakano - Board Members and Claudia Maria Sarti
(Secretary of the Meeting).<B> </B></P>
<P>
<B>Agenda: Interest on Equity Payment Proposal &#150;</B> The Board of Directors (&#147;Board&#148;), by unanimous vote of attending board members, in compliance with the provisions of Article 31 of the Company&#146;s Bylaws and paragraphs 1 and 2
of Article 204 of Law 6,404/76, approved, as an advance of the mandatory minimum dividend, the proposal of the Board of Executive Officers for the payment to the Company&#146;s shareholders of R&#36; 320,000,000.00 (three hundred and twenty million
reais) as interest on equity, to the account of income computed in the balance sheet as of June 30, 2009, this amount being subject to a fifteen per cent (15%) withholding income tax, or to a twenty-five per cent (25%) withholding income tax for
those shareholders domiciled in the country who do not assess income or assess it at the maximum rate lower than twenty per cent (20%), as provided for by Article 8 of Law 9,779/99. Interest on Equity will be paid, without monetary adjustment in two
installments, as follows: (i) R&#36;250,000,000.00 (two hundred fifty million reais) as of December 29, 2009; and (ii) R&#36;70,000,000.00 (seventy million reais) in 2010, on a date to be defined by the Board of Directors. </P>
<P>
As interest on equity approved hereof are an advance to the minimum mandatory dividend, such approval shall be ratified at the Company&#146;s Annual Shareholders Meeting, and, therefore, be included in the proposal for 2009 earnings allocation. </P>
<P>
This is a free English translation of the original minutes filed at the Company&#146;s Headquarters. </P>
<P align="center">
COMPANHIA SIDER&Uacute;RGICA NACIONAL </P>
<P align="center">
Claudia Maria Sarti <br>
Secretary of the Meeting of Board of Directors<B> </B></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 18, 2009</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 <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;Paulo Penido Pinto Marques </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> Paulo Penido Pinto Marques
 </B></FONT></DIV>
          <DIV ALIGN=left><FONT FACE="Times New Roman" SIZE="2" COLOR="#000000"><B>Chief Financial 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"><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>logo.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 logo.gif
M1TE&.#EAP`!"`/<```````L+"Q`0$!45%186%A@8&!D9&1P<'!X>'A\?'R$A
M(20D)"DI*2XN+C(R,C8V-CDY.3T]/41$1$A(2$U-35!04%%1455555E965I:
M6E]?7V%A861D9&AH:&EI:6QL;'%Q<75U=79V=GU]?8.#@XF)B8Z.CH^/CY.3
MDY65E9J:FJ&AH:>GIZVMK;*RLKFYN;V]O<3$Q,C(R,_/S]+2TMG9V>/CX^WM
M[?;V]O___P``````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````"P`````P`!"```(_P!S"!Q(L*#!@P@3*ES(L*'#
MAQ`C2IQ(L:+%BQ@S:MS(L:/'CR!#BAQ)LJ3)DRA3JES)LJ7+ES!CRIQ)LZ;-
MFSASZMS)LZ=.&Q\`"!U*M*C1HR-L>#S*M*G3IU"C2G4Z$L;4JPAD=+S*M:O7
MKT1%WE``%NH-GV@_CB@+54/:MQIK#&#[U$`,N'@IXGA`%^H#''D#/TQ1H"_4
M$X(3*[11V/#3`C442RXXP7%4"(!+WJBA-*,-%B,X5,C`046,LPQ5H%C->G7G
M@S1:LU:1>>.*N98?IPB)`\8'O@`>+!":(<7KAS=2*##0-$-DA4TC)$1Q=,'S
MN(V;"J#@(83W[^#!;_^8@+OI@.L;<:Q`4!<"C(<LV$,UH`'U0>WO#U(W^@`]
M1@IM2:1!@!S9`%Q4`T!PW$$X@%!>5`HL.)!3?^EW5'^V9<?4`K4A!]4`*VQD
M@WQ<Y8>0"%XA8!]!3A40HD'[%85A1CB0Y90`+E"4`E0*=%C1B%\-H-5!+CQX
ME5L&/86`CSG$2-2,&,&@X5$45+3781CA`$%9"JPXT'!?&>!?#E"5`..%8U*T
M98MI/C2#`%!AM"-;(Q@T@Y%#.<!!"1P``.=1'R1I5D%.#@7E15A>!,)3$%QT
M`U055+"<4SZJP!0#QQ59G:!/@4`HFAK!0%8"5#(I$0X`&L4<`B921`)3`YS_
MT&$-E1U50*LY]&E4`2T8M-91G+))4*%"'9K1#"VTL`)K+I@Z$0XNL+9"LFU&
MA`.)1.'(X(%%54G0HD=U8"=3P3J5P;"@-N1"!H8M\(&$!>%``IA]40#O0#%,
M25Q",OQIU*='#:#!#`758/#!!I?;E`$$"T1L<-421`*>;"%PKT"OYM9C0D$9
M-<!=":U9%&0$N>"4`0^@\$+$!4W5J,/I+G1`;D(%BM"C-`.0(T)-.2M0#<D&
M'72'.$-%:@8N>*DP?C#SQ[)`.0N5T`M1(VF0#?02=8%&OU[%0;57<=ADS-!%
MG5`+45>`4`U,U4ECJE<5D(*I3$F`K5`NCNUT0U$#_W!VVFLS]>+;%+<X@81,
M5<""ODL^;"S/9B.$=LYJ'\3V4;URM%Y75D]XE-K<#D6"XT^3&?E!D]-\KN6A
M"S7X1C>\RIQ48K;\>0XPS%Y4UT^67CA;$R0D5\Z(,<@4!R'-<$*M4-GLN5&5
MP^U7Z1'0/``+"K%+L]+/R[B0#!R$+SX''7!_LPL0Z$XNB[?G,'Q1`9"=D`T6
MY+;;8@,ZQJI"61/E<P[:&]EK-H.P@QFD!KS[%_N@-Q!=36\R&`D@40Z`*X(4
M38$"<6"VTH2U]76/*)7+P04I5#J'O&`$&8B4!(1R@`J\SB(P.-`"(I6!$;S@
M?PPQV5$LAI`3-.5;3+F?0?]TB$&HM0]C47F<JWY7NXO`X'<%\%1%1D@4'A9D
M!DUQ'NZ8LJ2#L."(1F3@0*[UP(SX!8<+J5&<+)+`HGR@63F(P0?41Q2&$:2#
M1YE`PP0"+:9TSG1B',@*]"6C$C)$@[9Z843`Y92735$J_CJ*=`IBHZ.0:H)!
MM)U1MD:0*Y$0.TI"X]I^)Q0![+$B+"#EA\:4L;)XZ7@&@4$D]Z811!Y%!!1A
M7G,T,K$@%2]>E>P*B)8&`.09I'I-42)%@"2LB,A221>32"^Y,@`2".\K!<#`
M?8YBS(+-LG<<D9*2#!G'N^T*>QQ)@2J+8@!K+B:84A$;,;M9$%L:BIP,\:13
M"%#61P/X\Y_JX^=3*M21&E"`CDQ10`49U,K'`,`XD#,*/>](2(@5=)V6.4_R
M@D+(!$!@!:(<R`U64!E])<`!*9B!^<)8E(D2I(U":0`^&W*"BA*/)#B8P0I`
M(+X1N"":^02::E#`@A@`=2`B&)_X%BJ0&R15J1P004@AHL^^%6NJ$.Q)#;Y)
MLR9F%8*,[)M+OYJ8JN9LI63-RS-S5H"=I36KTK.,MS9BU;KV920XL`!"RY(`
M#6"5;W8-[%=*HM/6F``#%TBL8A>[6`R<H#4L..I;)TO9REKVL@Z8S:QF-\O9
)SGKVLST)"``[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
