Exhibit 23.3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form F-4 of our reports dated March 19, 2008, relating to the financial statements of ArcelorMittal (successor entity of Mittal Steel Company N.V.) and subsidiaries, and the effectiveness of ArcelorMittal’s internal control over financial reporting, incorporated by reference 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 Prospectus, which is part of this Registration Statement.

/s/ DELOITTE S.A.
Luxembourg, Grand-Duchy of Luxembourg

June 30, 2008

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