May 3, 2006

Via U.S. Mail and Facsimile

Travis Engen
Chief Executive Officer
Alcan, Inc.
1188 Sherbrooke Street West
Montreal, Quebec, Canada H3A 3G2


RE:		Alcan, Inc.
		Form 10-K for the fiscal year ended December 31, 2004
		Form 10-K for the fiscal year ended December 31, 2005
		Response letter dated March 1, 2006
		Response letter dated April 21, 2006
		File No. 1-3677

Dear Mr. Engen:

      We have reviewed your response letters dated March 1, 2006,
and
April 21, 2006, and have the following comment.  We welcome any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

General -

You indicate in your April 21, 2006, response to our letter of
March
29, 2006, that your subsidiar(ies) have provided technology and
equipment to smelters indirectly owned by the Iranian Ministry of
Mines, for use in the production of aluminum.  You also indicate
that
the aluminum produced at the smelters to which you have provided
technology and equipment would be of no use in any application,
including any military application, unless it is substantially
processed.

We are aware, from publicly available sources, that aluminum has
weapons applications.  We note, specifically, published reports
that
discuss the use of aluminum tubing to house motor casings for
rockets, and in certain centrifugal processes employed to produce
weapons-grade uranium.  Please address for us the possibility that
your reputation and share value may be impacted negatively by your
provision to Iran of technology and equipment necessary to the
production of a product that can be used in the production of
weapons.  Advise us whether, to the best of your knowledge,
understanding and belief, the aluminum produced at Iranian
smelters
is subsequently processed in such manner and to such degree as to
be
usable in the production of conventional, nuclear or other
weapons.


      Please understand that we may have additional comments after
we
review your response to our comment.  Please file your response
letter on EDGAR.

      Please contact Jack Guggenheim at (202) 551-3523 if you have
any questions about the comment or our review.  You may also
contact
me at (202) 551-3470.



								Sincerely,




								Cecilia D. Blye, Chief
								Office of Global Security
Risk




cc: 	David L. McAusland
		Executive Vice President
	Alcan, Inc.
	P.O. Box 6090
	Montreal, Quebec H3C 3A7
	Canada


		Roger Schwall
		Assistant Director
		Division of Corporation Finance