Exhibit 99.1


To the U.S. Securities and Exchange Commission


Arthur Andersen LLP ("Andersen") has represented to Kaiser Aluminum &
Chemical Corporation that the audit of its consolidated financial statements as
of December 31, 2001 and for the year then ended was subject to Andersen's
quality control system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards and that there was appropriate continuity of Andersen
personnel working on audits, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.