EXHIBIT -23.5

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-4 and F-4 of our report dated April 16, 2007 (March 19, 2008 as to note 3 insomuch as it relates to the acquisition of Arcelor) relating to the 2006 financial statements of Mittal Steel Company N.V. (predecessor entity of ArcelorMittal) and subsidiaries, appearing in the Annual Report on Form 20-F of ArcelorMittal for the year ended December 31, 2007, and to the reference to us under the heading “Experts” in the Consent Solicitation Statement and Prospectus, which is part of this Registration Statement.

/s/ Deloitte Accountants B.V.

Rotterdam, The Netherlands
April 15, 2008