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	<link:roleType roleURI="http://sid/role/TaxesInInstallmentsTables" id="TaxesInInstallmentsTables">
	  <link:definition>00000060 - Disclosure - TAXES IN INSTALLMENTS (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables">
	  <link:definition>00000061 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)</link:definition>
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	  <link:definition>00000062 - Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsTables" id="Related-partyBalancesAndTransactionsTables">
	  <link:definition>00000063 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/ShareholdersEquityTables" id="ShareholdersEquityTables">
	  <link:definition>00000064 - Disclosure - SHAREHOLDERS&#8217; EQUITY (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/ShareholdersCompensationTables" id="ShareholdersCompensationTables">
	  <link:definition>00000065 - Disclosure - SHAREHOLDER&#8217;S COMPENSATION (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/NetRevenueFromSalesTables" id="NetRevenueFromSalesTables">
	  <link:definition>00000066 - Disclosure - NET REVENUE FROM SALES (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/ExpensesByNatureTables" id="ExpensesByNatureTables">
	  <link:definition>00000067 - Disclosure - EXPENSES BY NATURE (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/OtherOperatingIncomeAndExpensesTables" id="OtherOperatingIncomeAndExpensesTables">
	  <link:definition>00000068 - Disclosure - OTHER OPERATING INCOME AND EXPENSES (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/FinancialIncomeExpensesTables" id="FinancialIncomeExpensesTables">
	  <link:definition>00000069 - Disclosure - FINANCIAL INCOME (EXPENSES) (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/SegmentInformationTables" id="SegmentInformationTables">
	  <link:definition>00000070 - Disclosure - SEGMENT INFORMATION (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsTables" id="EmployeeBenefitsTables">
	  <link:definition>00000071 - Disclosure - EMPLOYEE BENEFITS (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/CommitmentsTables" id="CommitmentsTables">
	  <link:definition>00000072 - Disclosure - COMMITMENTS (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/AdditionalInformationToCashFlowsTables" id="AdditionalInformationToCashFlowsTables">
	  <link:definition>00000073 - Disclosure - ADDITIONAL INFORMATION TO CASH FLOWS (Tables)</link:definition>
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	<link:roleType roleURI="http://sid/role/DescriptionOfBusinessDetailsNarrative" id="DescriptionOfBusinessDetailsNarrative">
	  <link:definition>00000074 - Disclosure - DESCRIPTION OF BUSINESS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	</link:roleType>
	<link:roleType roleURI="http://sid/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000075 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
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	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails" id="BusinessCombinationDetails">
	  <link:definition>00000076 - Disclosure - BUSINESS COMBINATION (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails1" id="BusinessCombinationDetails1">
	  <link:definition>00000077 - Disclosure - BUSINESS COMBINATION (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails2" id="BusinessCombinationDetails2">
	  <link:definition>00000078 - Disclosure - BUSINESS COMBINATION (Details 2)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails3" id="BusinessCombinationDetails3">
	  <link:definition>00000079 - Disclosure - BUSINESS COMBINATION (Details 3)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/BusinessCombinationDetailsNarrative" id="BusinessCombinationDetailsNarrative">
	  <link:definition>00000080 - Disclosure - BUSINESS COMBINATION (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails4" id="BusinessCombinationDetails4">
	  <link:definition>00000081 - Disclosure - BUSINESS COMBINATION (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails5" id="BusinessCombinationDetails5">
	  <link:definition>00000082 - Disclosure - BUSINESS COMBINATION (Details 5)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails6" id="BusinessCombinationDetails6">
	  <link:definition>00000083 - Disclosure - BUSINESS COMBINATION (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails7" id="BusinessCombinationDetails7">
	  <link:definition>00000084 - Disclosure - BUSINESS COMBINATION (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails8" id="BusinessCombinationDetails8">
	  <link:definition>00000085 - Disclosure - BUSINESS COMBINATION  (Details 8)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails9" id="BusinessCombinationDetails9">
	  <link:definition>00000086 - Disclosure - BUSINESS COMBINATION (Details 9)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails10" id="BusinessCombinationDetails10">
	  <link:definition>00000087 - Disclosure - BUSINESS COMBINATION (Details 10)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails11" id="BusinessCombinationDetails11">
	  <link:definition>00000088 - Disclosure - BUSINESS COMBINATION (Details 11)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails12" id="BusinessCombinationDetails12">
	  <link:definition>00000089 - Disclosure - BUSINESS COMBINATION (Details 12)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails13" id="BusinessCombinationDetails13">
	  <link:definition>00000090 - Disclosure - BUSINESS COMBINATION (Details 13)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails14" id="BusinessCombinationDetails14">
	  <link:definition>00000091 - Disclosure - BUSINESS COMBINATION  (Details 14)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BusinessCombinationDetails15" id="BusinessCombinationDetails15">
	  <link:definition>00000092 - Disclosure - BUSINESS COMBINATION (Details 15)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/CashAndCashEquivalentsDetails" id="CashAndCashEquivalentsDetails">
	  <link:definition>00000093 - Disclosure - CASH AND CASH EQUIVALENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
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	  <link:definition>00000094 - Disclosure - FINANCIAL INVESTMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
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	  <link:definition>00000095 - Disclosure - TRADE RECEIVABLES (Details)</link:definition>
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	  <link:definition>00000096 - Disclosure - TRADE RECEIVABLES (Details 1)</link:definition>
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	  <link:definition>00000097 - Disclosure - TRADE RECEIVABLES (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/InventoriesDetails" id="InventoriesDetails">
	  <link:definition>00000098 - Disclosure - INVENTORIES (Details)</link:definition>
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	<link:roleType roleURI="http://sid/role/InventoriesDetails1" id="InventoriesDetails1">
	  <link:definition>00000099 - Disclosure - INVENTORIES (Details 1)</link:definition>
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	  <link:definition>00000100 - Disclosure - RECOVERABLE TAXES (Details)</link:definition>
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	  <link:definition>00000101 - Disclosure - OTHER CURRENT AND NON-CURRENT ASSETS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000102 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails1" id="BasisOfConsolidationAndInvestmentsDetails1">
	  <link:definition>00000103 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails2" id="BasisOfConsolidationAndInvestmentsDetails2">
	  <link:definition>00000104 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails3" id="BasisOfConsolidationAndInvestmentsDetails3">
	  <link:definition>00000105 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails4" id="BasisOfConsolidationAndInvestmentsDetails4">
	  <link:definition>00000106 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails5" id="BasisOfConsolidationAndInvestmentsDetails5">
	  <link:definition>00000107 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails6" id="BasisOfConsolidationAndInvestmentsDetails6">
	  <link:definition>00000108 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails7" id="BasisOfConsolidationAndInvestmentsDetails7">
	  <link:definition>00000109 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails8" id="BasisOfConsolidationAndInvestmentsDetails8">
	  <link:definition>00000110 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails9" id="BasisOfConsolidationAndInvestmentsDetails9">
	  <link:definition>00000111 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails10" id="BasisOfConsolidationAndInvestmentsDetails10">
	  <link:definition>00000112 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 10)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetailsNarrative" id="BasisOfConsolidationAndInvestmentsDetailsNarrative">
	  <link:definition>00000113 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
	  <link:definition>00000115 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/PropertyPlantAndEquipmentDetails2" id="PropertyPlantAndEquipmentDetails2">
	  <link:definition>00000116 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000117 - Disclosure - INTANGIBLE ASSETS (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/IntangibleAssetsDetails1" id="IntangibleAssetsDetails1">
	  <link:definition>00000118 - Disclosure - INTANGIBLE ASSETS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IntangibleAssetsDetails2" id="IntangibleAssetsDetails2">
	  <link:definition>00000119 - Disclosure - INTANGIBLE ASSETS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IntangibleAssetsDetails3" id="IntangibleAssetsDetails3">
	  <link:definition>00000120 - Disclosure - INTANGIBLE ASSETS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails" id="BorrowingsAndFinancingDetails">
	  <link:definition>00000121 - Disclosure - BORROWINGS AND FINANCING (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails1" id="BorrowingsAndFinancingDetails1">
	  <link:definition>00000122 - Disclosure - BORROWINGS AND FINANCING (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails2" id="BorrowingsAndFinancingDetails2">
	  <link:definition>00000123 - Disclosure - BORROWINGS AND FINANCING (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails3" id="BorrowingsAndFinancingDetails3">
	  <link:definition>00000124 - Disclosure - BORROWINGS AND FINANCING (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails" id="FinancialInstrumentsDetails">
	  <link:definition>00000125 - Disclosure - FINANCIAL INSTRUMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails1" id="FinancialInstrumentsDetails1">
	  <link:definition>00000126 - Disclosure - FINANCIAL INSTRUMENTS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails2" id="FinancialInstrumentsDetails2">
	  <link:definition>00000127 - Disclosure - FINANCIAL INSTRUMENTS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails3" id="FinancialInstrumentsDetails3">
	  <link:definition>00000128 - Disclosure - FINANCIAL INSTRUMENTS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails4" id="FinancialInstrumentsDetails4">
	  <link:definition>00000129 - Disclosure - FINANCIAL INSTRUMENTS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails5" id="FinancialInstrumentsDetails5">
	  <link:definition>00000130 - Disclosure - FINANCIAL INSTRUMENTS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails6" id="FinancialInstrumentsDetails6">
	  <link:definition>00000131 - Disclosure - FINANCIAL INSTRUMENTS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails7" id="FinancialInstrumentsDetails7">
	  <link:definition>00000132 - Disclosure - FINANCIAL INSTRUMENTS (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails8" id="FinancialInstrumentsDetails8">
	  <link:definition>00000133 - Disclosure - FINANCIAL INSTRUMENTS (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails9" id="FinancialInstrumentsDetails9">
	  <link:definition>00000134 - Disclosure - FINANCIAL INSTRUMENTS (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails10" id="FinancialInstrumentsDetails10">
	  <link:definition>00000135 - Disclosure - FINANCIAL INSTRUMENTS (Details 10)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails11" id="FinancialInstrumentsDetails11">
	  <link:definition>00000136 - Disclosure - FINANCIAL INSTRUMENTS (Details 11)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails12" id="FinancialInstrumentsDetails12">
	  <link:definition>00000137 - Disclosure - FINANCIAL INSTRUMENTS (Details 12)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails13" id="FinancialInstrumentsDetails13">
	  <link:definition>00000138 - Disclosure - FINANCIAL INSTRUMENTS (Details 13)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails14" id="FinancialInstrumentsDetails14">
	  <link:definition>00000139 - Disclosure - FINANCIAL INSTRUMENTS (Details 14)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails15" id="FinancialInstrumentsDetails15">
	  <link:definition>00000140 - Disclosure - FINANCIAL INSTRUMENTS (Details 15)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails16" id="FinancialInstrumentsDetails16">
	  <link:definition>00000141 - Disclosure - FINANCIAL INSTRUMENTS (Details 16)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails17" id="FinancialInstrumentsDetails17">
	  <link:definition>00000142 - Disclosure - FINANCIAL INSTRUMENTS (Details 17)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails18" id="FinancialInstrumentsDetails18">
	  <link:definition>00000143 - Disclosure - FINANCIAL INSTRUMENTS (Details 18)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialInstrumentsDetailsNarrative" id="FinancialInstrumentsDetailsNarrative">
	  <link:definition>00000144 - Disclosure - FINANCIAL INSTRUMENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails" id="LeaseLiabilitiesDetails">
	  <link:definition>00000145 - Disclosure - LEASE LIABILITIES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails1" id="LeaseLiabilitiesDetails1">
	  <link:definition>00000146 - Disclosure - LEASE LIABILITIES (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails2" id="LeaseLiabilitiesDetails2">
	  <link:definition>00000147 - Disclosure - LEASE LIABILITIES (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails3" id="LeaseLiabilitiesDetails3">
	  <link:definition>00000148 - Disclosure - LEASE LIABILITIES (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails4" id="LeaseLiabilitiesDetails4">
	  <link:definition>00000149 - Disclosure - LEASE LIABILITIES (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetailsNarrative" id="LeaseLiabilitiesDetailsNarrative">
	  <link:definition>00000150 - Disclosure - LEASE LIABILITIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/TradePayablesDetails" id="TradePayablesDetails">
	  <link:definition>00000151 - Disclosure - TRADE PAYABLES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/TradePayablesDetailsNarrative" id="TradePayablesDetailsNarrative">
	  <link:definition>00000152 - Disclosure - TRADE PAYABLES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/OtherPayablesDetails" id="OtherPayablesDetails">
	  <link:definition>00000153 - Disclosure - OTHER PAYABLES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails" id="IncomeTaxAndSocialContributionDetails">
	  <link:definition>00000154 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails1" id="IncomeTaxAndSocialContributionDetails1">
	  <link:definition>00000155 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails2" id="IncomeTaxAndSocialContributionDetails2">
	  <link:definition>00000156 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails3" id="IncomeTaxAndSocialContributionDetails3">
	  <link:definition>00000157 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails4" id="IncomeTaxAndSocialContributionDetails4">
	  <link:definition>00000158 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails5" id="IncomeTaxAndSocialContributionDetails5">
	  <link:definition>00000159 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetailsNarrative" id="IncomeTaxAndSocialContributionDetailsNarrative">
	  <link:definition>00000160 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/TaxesInInstallmentsDetails" id="TaxesInInstallmentsDetails">
	  <link:definition>00000161 - Disclosure - TAXES IN INSTALLMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails">
	  <link:definition>00000162 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1">
	  <link:definition>00000163 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2">
	  <link:definition>00000164 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetailsNarrative" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetailsNarrative">
	  <link:definition>00000165 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetails" id="ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetails">
	  <link:definition>00000166 - Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails" id="Related-partyBalancesAndTransactionsDetails">
	  <link:definition>00000167 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails1" id="Related-partyBalancesAndTransactionsDetails1">
	  <link:definition>00000168 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails2" id="Related-partyBalancesAndTransactionsDetails2">
	  <link:definition>00000169 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails3" id="Related-partyBalancesAndTransactionsDetails3">
	  <link:definition>00000170 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetailsNarrative" id="Related-partyBalancesAndTransactionsDetailsNarrative">
	  <link:definition>00000171 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersEquityDetails" id="ShareholdersEquityDetails">
	  <link:definition>00000172 - Disclosure - SHAREHOLDERS' EQUITY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersEquityDetails1" id="ShareholdersEquityDetails1">
	  <link:definition>00000173 - Disclosure - SHAREHOLDERS' EQUITY (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersEquityDetails2" id="ShareholdersEquityDetails2">
	  <link:definition>00000174 - Disclosure - SHAREHOLDERS' EQUITY (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersEquityDetailsNarrative" id="ShareholdersEquityDetailsNarrative">
	  <link:definition>00000175 - Disclosure - SHAREHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersCompensationDetails" id="ShareholdersCompensationDetails">
	  <link:definition>00000176 - Disclosure - SHAREHOLDER'S COMPENSATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/ShareholdersCompensationDetailsNarrative" id="ShareholdersCompensationDetailsNarrative">
	  <link:definition>00000177 - Disclosure - SHAREHOLDER&#8217;S COMPENSATION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/NetRevenueFromSalesDetails" id="NetRevenueFromSalesDetails">
	  <link:definition>00000178 - Disclosure - NET REVENUE FROM SALES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/ExpensesByNatureDetails" id="ExpensesByNatureDetails">
	  <link:definition>00000179 - Disclosure - EXPENSES BY NATURE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/ExpensesByNatureDetails1" id="ExpensesByNatureDetails1">
	  <link:definition>00000180 - Disclosure - EXPENSES BY NATURE (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/OtherOperatingIncomeAndExpensesDetails" id="OtherOperatingIncomeAndExpensesDetails">
	  <link:definition>00000181 - Disclosure - OTHER OPERATING INCOME AND EXPENSES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/FinancialIncomeExpensesDetails" id="FinancialIncomeExpensesDetails">
	  <link:definition>00000182 - Disclosure - FINANCIAL INCOME (EXPENSES) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/SegmentInformationDetails" id="SegmentInformationDetails">
	  <link:definition>00000183 - Disclosure - SEGMENT INFORMATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/SegmentInformationDetailsNarrative" id="SegmentInformationDetailsNarrative">
	  <link:definition>00000184 - Disclosure - SEGMENT INFORMATION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails" id="EmployeeBenefitsDetails">
	  <link:definition>00000185 - Disclosure - EMPLOYEE BENEFITS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails1" id="EmployeeBenefitsDetails1">
	  <link:definition>00000186 - Disclosure - EMPLOYEE BENEFITS (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails2" id="EmployeeBenefitsDetails2">
	  <link:definition>00000187 - Disclosure - EMPLOYEE BENEFITS (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails3" id="EmployeeBenefitsDetails3">
	  <link:definition>00000188 - Disclosure - EMPLOYEE BENEFITS (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails4" id="EmployeeBenefitsDetails4">
	  <link:definition>00000189 - Disclosure - EMPLOYEE BENEFITS (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails5" id="EmployeeBenefitsDetails5">
	  <link:definition>00000190 - Disclosure - EMPLOYEE BENEFITS (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails6" id="EmployeeBenefitsDetails6">
	  <link:definition>00000191 - Disclosure - EMPLOYEE BENEFITS (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails7" id="EmployeeBenefitsDetails7">
	  <link:definition>00000192 - Disclosure - EMPLOYEE BENEFITS (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails8" id="EmployeeBenefitsDetails8">
	  <link:definition>00000193 - Disclosure - EMPLOYEE BENEFITS (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails9" id="EmployeeBenefitsDetails9">
	  <link:definition>00000194 - Disclosure - EMPLOYEE BENEFITS (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails10" id="EmployeeBenefitsDetails10">
	  <link:definition>00000195 - Disclosure - EMPLOYEE BENEFITS (Details 10)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails11" id="EmployeeBenefitsDetails11">
	  <link:definition>00000196 - Disclosure - EMPLOYEE BENEFITS (Details 11)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails12" id="EmployeeBenefitsDetails12">
	  <link:definition>00000197 - Disclosure - EMPLOYEE BENEFITS (Details 12)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails13" id="EmployeeBenefitsDetails13">
	  <link:definition>00000198 - Disclosure - EMPLOYEE BENEFITS (Details 13)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails14" id="EmployeeBenefitsDetails14">
	  <link:definition>00000199 - Disclosure - EMPLOYEE BENEFITS (Details 14)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails15" id="EmployeeBenefitsDetails15">
	  <link:definition>00000200 - Disclosure - EMPLOYEE BENEFITS (Details 15)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails16" id="EmployeeBenefitsDetails16">
	  <link:definition>00000201 - Disclosure - EMPLOYEE BENEFITS (Details 16)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails17" id="EmployeeBenefitsDetails17">
	  <link:definition>00000202 - Disclosure - EMPLOYEE BENEFITS (Details 17)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails18" id="EmployeeBenefitsDetails18">
	  <link:definition>00000203 - Disclosure - EMPLOYEE BENEFITS (Details 18)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/EmployeeBenefitsDetailsNarrative" id="EmployeeBenefitsDetailsNarrative">
	  <link:definition>00000204 - Disclosure - EMPLOYEE BENEFITS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/CommitmentsDetails" id="CommitmentsDetails">
	  <link:definition>00000205 - Disclosure - COMMITMENTS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sid/role/InsuranceDetailsNarrative" id="InsuranceDetailsNarrative">
	  <link:definition>00000206 - Disclosure - INSURANCE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sid/role/AdditionalInformationToCashFlowsDetails" id="AdditionalInformationToCashFlowsDetails">
	  <link:definition>00000207 - Disclosure - ADDITIONAL INFORMATION TO CASH FLOWS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:linkbaseRef xlink:type="simple" xlink:href="sid-20221231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
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</schema>
