<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>nordic6k01318002.txt
<TEXT>




<PAGE>


                                  Commission File No. 1-13944


                            FORM 6-K

               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D. C. 20549



                Report of Foreign Private Issuer
              Pursuant to Rule 13a-16 or 15d-16 of
               the Securities Exchange Act of 1934

                  For the month of March, 2001


             NORDIC AMERICAN TANKER SHIPPING LIMITED
         (Translation of registrant's name into English)

                           Cedar House
                         41 Cedar Avenue
                          Hamilton HMEX
                             Bermuda
            (Address of principal executive offices)

    Indicate by check mark whether the registrant files or will
file annual reports under cover Form 20-F or Form 40-F.

           Form 20-F     X       Form 40-F

    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.

                  Yes             No     X



<PAGE>

INFORMATION CONTAINED IN THIS FORM 6-K REPORT

         Attached as Exhibit 1 is a copy of a letter distributed
by Nordic American Tanker Shipping Limited to its U.S.
shareholders containing tax information that those shareholders
may need in order to make a "QEF" election.

ADDITIONAL INFORMATION

         BP Amoco p.l.c., the successor company to the merger
between Amoco Corp. and The British Petroleum Company p.l.c.
files annual reports on Form 20-F and periodic reports on Form
6-K with the Securities and Exchange Commission pursuant to the
Securities Exchange Act of 1934, as amended.







































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<PAGE>

                         NORDIC AMERICAN
                     TANKER SHIPPING LIMITED

                           Cedar House
                         41 Cedar Avenue
                        P.O. Box HM 1179
                     Hamilton HM EX, Bermuda



                                       February 26, 2001


TO: The Shareholders of Nordic
    American Tanker Shipping Limited
    That Are United States Taxpayers


         As you are aware, Nordic American Tanker Shipping
Limited ("Nordic American") is a "Passive Foreign Investment
Company" ("PFIC") for United States federal income tax purposes.
The following is a PFIC annual information statement for the
taxable year of Nordic American beginning on January 1, 2000 and
ending on December 31, 2000.  This statement is being provided so
that you may report your pro rata share of Nordic American's
income in the event that you have elected to treat Nordic
American as a "qualified electing fund" ("QEF") under the
applicable provisions of the United States Internal Revenue Code.

         You should keep this statement in your records but do
not need to attach this statement to your IRS Form 8621, "Return
by a Shareholder of a Passive Foreign Investment Company or
Qualified Electing Fund".  In order to assist you in completing
Form 8621, the address of Nordic American is:  Cedar House, 41
Cedar Avenue, Hamilton HM EX, Bermuda.


















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<PAGE>

                PFIC Annual Information Statement


1.  This Information Statement applies to the taxable year of
    Nordic American Tanker Shipping Limited ("Nordic American")
    beginning on January 1, 2000 and ending on December 31, 2000
    (the "Taxable Year").

2.  (i)  Your pro rata share of the ordinary earnings of Nordic
         American for the Taxable Year may be determined as
         follows:

         (a)  If you owned the same number of Nordic American
              shares from January 1, 2000 through December 31,
              2000, multiply the number of such Nordic American
              shares by $2.573679.

         (b)  If you did not own Nordic American shares for the
              entire period beginning January 1, 2000 and ending
              December 31, 2000, multiply the number of shares
              that you owned by $2.573679, divide the result by
              366, and multiply by the number of days during 2000
              that you held such shares.*

         (c)  If you owned different numbers of Nordic American
              shares at different times during 2000, perform the
              calculation specified in (b) above separately for
              each lot of shares owned.

    (ii) Your pro rata share of the net capital gain of Nordic
         American for the Taxable Year is zero.














____________________

*      For example, if you acquired 100 shares on July 1, 2000
       and held them throughout the remainder of 2000, your pro
       rata share of Nordic American's ordinary earnings would be
       $129.39 (i.e., 100 x $2.573679 x 184/366).


                                4



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3.  The amount of cash and the fair market value of other
    property distributed or deemed distributed by Nordic American
    during the Taxable Year is as follows:

         Cash:  See note**

         Fair Market Value of Property:  0

4.  Nordic American will permit you to inspect and copy Nordic
    American's permanent books of account, records, and such
    other documents as may be maintained by Nordic American to
    establish that Nordic American's ordinary earnings and net
    capital gain are computed in accordance with U.S. income tax
    principles, and to verify these amounts and your pro rata
    shares thereof.

                                  NORDIC AMERICAN TANKER
                                     SHIPPING LIMITED


Date:  February 26, 2001          By:  /s/ Herbjorn Hansson
                                  Name:  Herbjorn Hansson
                                  Title:  Chairman


THIS INFORMATION IS PROVIDED IN ORDER TO ASSIST THOSE
SHAREHOLDERS WHO HAVE MADE A QEF ELECTION WITH RESPECT TO NORDIC
AMERICAN IN MAKING CERTAIN PFIC CALCULATIONS, AND DOES NOT
CONSTITUTE TAX ADVICE.  THOSE SHAREHOLDERS ARE ADVISED TO CONSULT
THEIR OWN TAX ADVISORS CONCERNING THE OVERALL TAX CONSEQUENCES OF
THE OWNERSHIP OF COMMON SHARES ARISING IN THEIR OWN PARTICULAR
SITUATIONS UNDER UNITED STATES FEDERAL, STATE, LOCAL OR FOREIGN
LAW.


____________________

**     On February 14, 2000, Nordic American made a distribution
       of $0.34 per share to shareholders of record on
       January 27, 2000.  On May 12, 2000, Nordic American made a
       distribution of $0.45 per share to shareholders of record
       on April 27, 2000.  On August 14, 2000, Nordic American
       made a distribution of $0.67 per share to shareholders of
       record on July 27, 2000.  On November 14, 2000, Nordic
       American made a distribution of $1.10 per share to
       shareholders of record on October 27, 2000.  Nordic
       American's earnings and profits for the Taxable Year
       exceeded the total amount of the distributions.
       Accordingly, 100% of each distribution is a dividend and
       no portion of the distributions is a non-taxable return of
       capital.


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                           SIGNATURES

         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.



             NORDIC AMERICAN TANKER SHIPPING LIMITED
                          (registrant)




Dated:  February 28, 2001              By:  /s/  Herbjorn Hansson
                                       _________________________
                                            Herbjorn Hansson
                                            President and Chief
                                            Executive Officer

































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