Exhibit 99-B

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
           PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002



     The undersigned, being the Chief Financial Officer of National Steel
Corporation (the "Company"), hereby certifies pursuant to 18 U.S.C. ss. 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the
best of his knowledge:

     (1) The Company's Form 10-K for the period ended December 31, 2002 (the
     "Report") fully complies with the requirements of Section 13(a) or 15(d) of
     the Securities and Exchange Act of 1934; and

     (2) The information contained in the Report fairly presents, in all
     material respects, the financial condition and results of operation of the
     Company.

     Executed as of this 28th day of March 2003.

                                            /s/  Kirk A. Sobecki
                               -------------------------------------------------
                               Kirk A. Sobecki
                               Senior Vice President and Chief Financial Officer






This Certification accompanies the Report pursuant to ss. 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the
Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of ss.
18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 has been
provided to National Steel Corporation and will be retained by National Steel
Corporation and furnished to the Securities and Exchange Commission or its staff
upon request.