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        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionTables" id="IncomeTaxAndSocialContributionTables">
          <link:definition>999068 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TaxesInInstallmentsTables" id="TaxesInInstallmentsTables">
          <link:definition>999069 - Disclosure - TAXES IN INSTALLMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsTables">
          <link:definition>999070 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTables" id="ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsTables">
          <link:definition>999071 - Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsTables" id="Related-partyBalancesAndTransactionsTables">
          <link:definition>999072 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EquityTables" id="EquityTables">
          <link:definition>999073 - Disclosure - EQUITY (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/NetRevenueFromSalesTables" id="NetRevenueFromSalesTables">
          <link:definition>999074 - Disclosure - NET REVENUE FROM SALES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ExpensesByNatureTables" id="ExpensesByNatureTables">
          <link:definition>999075 - Disclosure - EXPENSES BY NATURE (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/OtherOperatingExpensesincomeTables" id="OtherOperatingExpensesincomeTables">
          <link:definition>999076 - Disclosure - OTHER OPERATING (EXPENSES)/INCOME (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialIncomeexpenseTables" id="FinancialIncomeexpenseTables">
          <link:definition>999077 - Disclosure - FINANCIAL INCOME/(EXPENSE) (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/SegmentInformationTables" id="SegmentInformationTables">
          <link:definition>999078 - Disclosure - SEGMENT INFORMATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsTables" id="EmployeeBenefitsTables">
          <link:definition>999079 - Disclosure - EMPLOYEE BENEFITS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/CommitmentsTables" id="CommitmentsTables">
          <link:definition>999080 - Disclosure - COMMITMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/AdditionalCashFlowInformationTables" id="AdditionalCashFlowInformationTables">
          <link:definition>999081 - Disclosure - ADDITIONAL CASH FLOW INFORMATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
          <link:definition>999082 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails" id="BusinessCombinationDetails">
          <link:definition>999083 - Disclosure - BUSINESS COMBINATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails1" id="BusinessCombinationDetails1">
          <link:definition>999084 - Disclosure - BUSINESS COMBINATION (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails2" id="BusinessCombinationDetails2">
          <link:definition>999085 - Disclosure - BUSINESS COMBINATION (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails3" id="BusinessCombinationDetails3">
          <link:definition>999086 - Disclosure - BUSINESS COMBINATION (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails4" id="BusinessCombinationDetails4">
          <link:definition>999087 - Disclosure - BUSINESS COMBINATION (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails5" id="BusinessCombinationDetails5">
          <link:definition>999088 - Disclosure - BUSINESS COMBINATION (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails6" id="BusinessCombinationDetails6">
          <link:definition>999089 - Disclosure - BUSINESS COMBINATION (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails7" id="BusinessCombinationDetails7">
          <link:definition>999090 - Disclosure - BUSINESS COMBINATION (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails8" id="BusinessCombinationDetails8">
          <link:definition>999091 - Disclosure - BUSINESS COMBINATION (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails9" id="BusinessCombinationDetails9">
          <link:definition>999092 - Disclosure - BUSINESS COMBINATION (Details 9)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetails10" id="BusinessCombinationDetails10">
          <link:definition>999093 - Disclosure - BUSINESS COMBINATION (Details 10)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BusinessCombinationDetailsNarrative" id="BusinessCombinationDetailsNarrative">
          <link:definition>999094 - Disclosure - BUSINESS COMBINATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/CashAndCashEquivalentsDetails" id="CashAndCashEquivalentsDetails">
          <link:definition>999095 - Disclosure - CASH AND CASH EQUIVALENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInvestmentsDetails" id="FinancialInvestmentsDetails">
          <link:definition>999096 - Disclosure - FINANCIAL INVESTMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradeReceivablesDetails" id="TradeReceivablesDetails">
          <link:definition>999097 - Disclosure - TRADE RECEIVABLES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradeReceivablesDetails1" id="TradeReceivablesDetails1">
          <link:definition>999098 - Disclosure - TRADE RECEIVABLES (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradeReceivablesDetails2" id="TradeReceivablesDetails2">
          <link:definition>999099 - Disclosure - TRADE RECEIVABLES (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradeReceivablesDetailsNarrative" id="TradeReceivablesDetailsNarrative">
          <link:definition>999100 - Disclosure - TRADE RECEIVABLES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/InventoriesDetails" id="InventoriesDetails">
          <link:definition>999101 - Disclosure - INVENTORIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/InventoriesDetails1" id="InventoriesDetails1">
          <link:definition>999102 - Disclosure - INVENTORIES (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/RecoverableTaxesDetails" id="RecoverableTaxesDetails">
          <link:definition>999103 - Disclosure - RECOVERABLE TAXES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/OtherCurrentAndNon-currentAssetsDetails" id="OtherCurrentAndNon-currentAssetsDetails">
          <link:definition>999104 - Disclosure - OTHER CURRENT AND NON-CURRENT ASSETS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails" id="BasisOfConsolidationAndInvestmentsDetails">
          <link:definition>999105 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails1" id="BasisOfConsolidationAndInvestmentsDetails1">
          <link:definition>999106 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails2" id="BasisOfConsolidationAndInvestmentsDetails2">
          <link:definition>999107 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails3" id="BasisOfConsolidationAndInvestmentsDetails3">
          <link:definition>999108 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails4" id="BasisOfConsolidationAndInvestmentsDetails4">
          <link:definition>999109 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails5" id="BasisOfConsolidationAndInvestmentsDetails5">
          <link:definition>999110 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails6" id="BasisOfConsolidationAndInvestmentsDetails6">
          <link:definition>999111 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails7" id="BasisOfConsolidationAndInvestmentsDetails7">
          <link:definition>999112 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails8" id="BasisOfConsolidationAndInvestmentsDetails8">
          <link:definition>999113 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetails9" id="BasisOfConsolidationAndInvestmentsDetails9">
          <link:definition>999114 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details 9)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BasisOfConsolidationAndInvestmentsDetailsNarrative" id="BasisOfConsolidationAndInvestmentsDetailsNarrative">
          <link:definition>999115 - Disclosure - BASIS OF CONSOLIDATION AND INVESTMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/PropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentDetails">
          <link:definition>999116 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
          <link:definition>999117 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/PropertyPlantAndEquipmentDetails2" id="PropertyPlantAndEquipmentDetails2">
          <link:definition>999118 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IntangibleAssetsDetails" id="IntangibleAssetsDetails">
          <link:definition>999119 - Disclosure - INTANGIBLE ASSETS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IntangibleAssetsDetails1" id="IntangibleAssetsDetails1">
          <link:definition>999120 - Disclosure - INTANGIBLE ASSETS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IntangibleAssetsDetails2" id="IntangibleAssetsDetails2">
          <link:definition>999121 - Disclosure - INTANGIBLE ASSETS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ImpairmentDetails" id="ImpairmentDetails">
          <link:definition>999122 - Disclosure - IMPAIRMENT (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ImpairmentDetails1" id="ImpairmentDetails1">
          <link:definition>999123 - Disclosure - IMPAIRMENT (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ImpairmentDetails2" id="ImpairmentDetails2">
          <link:definition>999124 - Disclosure - IMPAIRMENT (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ImpairmentDetails3" id="ImpairmentDetails3">
          <link:definition>999125 - Disclosure - IMPAIRMENT (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ImpairmentDetailsNarrative" id="ImpairmentDetailsNarrative">
          <link:definition>999126 - Disclosure - IMPAIRMENT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails" id="BorrowingsAndFinancingDetails">
          <link:definition>999127 - Disclosure - BORROWINGS AND FINANCING (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails1" id="BorrowingsAndFinancingDetails1">
          <link:definition>999128 - Disclosure - BORROWINGS AND FINANCING (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails2" id="BorrowingsAndFinancingDetails2">
          <link:definition>999129 - Disclosure - BORROWINGS AND FINANCING (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/BorrowingsAndFinancingDetails3" id="BorrowingsAndFinancingDetails3">
          <link:definition>999130 - Disclosure - BORROWINGS AND FINANCING (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails" id="FinancialInstrumentsDetails">
          <link:definition>999131 - Disclosure - FINANCIAL INSTRUMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails1" id="FinancialInstrumentsDetails1">
          <link:definition>999132 - Disclosure - FINANCIAL INSTRUMENTS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails2" id="FinancialInstrumentsDetails2">
          <link:definition>999133 - Disclosure - FINANCIAL INSTRUMENTS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails3" id="FinancialInstrumentsDetails3">
          <link:definition>999134 - Disclosure - FINANCIAL INSTRUMENTS (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails4" id="FinancialInstrumentsDetails4">
          <link:definition>999135 - Disclosure - FINANCIAL INSTRUMENTS (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails5" id="FinancialInstrumentsDetails5">
          <link:definition>999136 - Disclosure - FINANCIAL INSTRUMENTS (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails6" id="FinancialInstrumentsDetails6">
          <link:definition>999137 - Disclosure - FINANCIAL INSTRUMENTS (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails7" id="FinancialInstrumentsDetails7">
          <link:definition>999138 - Disclosure - FINANCIAL INSTRUMENTS (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails8" id="FinancialInstrumentsDetails8">
          <link:definition>999139 - Disclosure - FINANCIAL INSTRUMENTS (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails9" id="FinancialInstrumentsDetails9">
          <link:definition>999140 - Disclosure - FINANCIAL INSTRUMENTS (Details 9)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails10" id="FinancialInstrumentsDetails10">
          <link:definition>999141 - Disclosure - FINANCIAL INSTRUMENTS (Details 10)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails11" id="FinancialInstrumentsDetails11">
          <link:definition>999142 - Disclosure - FINANCIAL INSTRUMENTS (Details 11)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails12" id="FinancialInstrumentsDetails12">
          <link:definition>999143 - Disclosure - FINANCIAL INSTRUMENTS (Details 12)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails13" id="FinancialInstrumentsDetails13">
          <link:definition>999144 - Disclosure - FINANCIAL INSTRUMENTS (Details 13)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails14" id="FinancialInstrumentsDetails14">
          <link:definition>999145 - Disclosure - FINANCIAL INSTRUMENTS (Details 14)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails15" id="FinancialInstrumentsDetails15">
          <link:definition>999146 - Disclosure - FINANCIAL INSTRUMENTS (Details 15)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails16" id="FinancialInstrumentsDetails16">
          <link:definition>999147 - Disclosure - FINANCIAL INSTRUMENTS (Details 16)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetails17" id="FinancialInstrumentsDetails17">
          <link:definition>999148 - Disclosure - FINANCIAL INSTRUMENTS (Details 17)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialInstrumentsDetailsNarrative" id="FinancialInstrumentsDetailsNarrative">
          <link:definition>999149 - Disclosure - FINANCIAL INSTRUMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails" id="LeaseLiabilitiesDetails">
          <link:definition>999150 - Disclosure - LEASE LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails1" id="LeaseLiabilitiesDetails1">
          <link:definition>999151 - Disclosure - LEASE LIABILITIES (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails2" id="LeaseLiabilitiesDetails2">
          <link:definition>999152 - Disclosure - LEASE LIABILITIES (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails3" id="LeaseLiabilitiesDetails3">
          <link:definition>999153 - Disclosure - LEASE LIABILITIES (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails4" id="LeaseLiabilitiesDetails4">
          <link:definition>999154 - Disclosure - LEASE LIABILITIES (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetails5" id="LeaseLiabilitiesDetails5">
          <link:definition>999155 - Disclosure - LEASE LIABILITIES (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/LeaseLiabilitiesDetailsNarrative" id="LeaseLiabilitiesDetailsNarrative">
          <link:definition>999156 - Disclosure - LEASE LIABILITIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradePayablesDetails" id="TradePayablesDetails">
          <link:definition>999157 - Disclosure - TRADE PAYABLES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradePayablesDetails1" id="TradePayablesDetails1">
          <link:definition>999158 - Disclosure - TRADE PAYABLES (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradePayablesDetails2" id="TradePayablesDetails2">
          <link:definition>999159 - Disclosure - TRADE PAYABLES (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradePayablesDetails3" id="TradePayablesDetails3">
          <link:definition>999160 - Disclosure - TRADE PAYABLES (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TradePayablesDetailsNarrative" id="TradePayablesDetailsNarrative">
          <link:definition>999161 - Disclosure - TRADE PAYABLES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ContractLiabilityAdvancesFromCustomersDetails" id="ContractLiabilityAdvancesFromCustomersDetails">
          <link:definition>999162 - Disclosure - CONTRACT LIABILITY (ADVANCES FROM CUSTOMERS) (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ContractLiabilityAdvancesFromCustomersDetails1" id="ContractLiabilityAdvancesFromCustomersDetails1">
          <link:definition>999163 - Disclosure - CONTRACT LIABILITY (ADVANCES FROM CUSTOMERS) (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/OtherPayablesCurrentAndNon-currentDetails" id="OtherPayablesCurrentAndNon-currentDetails">
          <link:definition>999164 - Disclosure - OTHER PAYABLES (CURRENT AND NON-CURRENT) (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails" id="IncomeTaxAndSocialContributionDetails">
          <link:definition>999165 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails1" id="IncomeTaxAndSocialContributionDetails1">
          <link:definition>999166 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails2" id="IncomeTaxAndSocialContributionDetails2">
          <link:definition>999167 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails3" id="IncomeTaxAndSocialContributionDetails3">
          <link:definition>999168 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails4" id="IncomeTaxAndSocialContributionDetails4">
          <link:definition>999169 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/IncomeTaxAndSocialContributionDetails5" id="IncomeTaxAndSocialContributionDetails5">
          <link:definition>999170 - Disclosure - INCOME TAX AND SOCIAL CONTRIBUTION (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/TaxesInInstallmentsDetails" id="TaxesInInstallmentsDetails">
          <link:definition>999171 - Disclosure - TAXES IN INSTALLMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails">
          <link:definition>999172 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails1">
          <link:definition>999173 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetails2">
          <link:definition>999174 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetailsNarrative" id="ProvisionsForTaxSocialSecurityLaborCivilAndEnvironmentalRisksAndJudicialDepositsDetailsNarrative">
          <link:definition>999175 - Disclosure - PROVISIONS FOR TAX, SOCIAL SECURITY, LABOR, CIVIL AND ENVIRONMENTAL RISKS AND JUDICIAL DEPOSITS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetails" id="ProvisionForEnvironmentalLiabilitiesAndAssetRetirementObligationsDetails">
          <link:definition>999176 - Disclosure - PROVISION FOR ENVIRONMENTAL LIABILITIES AND ASSET RETIREMENT OBLIGATIONS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails" id="Related-partyBalancesAndTransactionsDetails">
          <link:definition>999177 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails1" id="Related-partyBalancesAndTransactionsDetails1">
          <link:definition>999178 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetails2" id="Related-partyBalancesAndTransactionsDetails2">
          <link:definition>999179 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/Related-partyBalancesAndTransactionsDetailsNarrative" id="Related-partyBalancesAndTransactionsDetailsNarrative">
          <link:definition>999180 - Disclosure - RELATED-PARTY BALANCES AND TRANSACTIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EquityDetails" id="EquityDetails">
          <link:definition>999181 - Disclosure - EQUITY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EquityDetails1" id="EquityDetails1">
          <link:definition>999182 - Disclosure - EQUITY (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EquityDetailsNarrative" id="EquityDetailsNarrative">
          <link:definition>999183 - Disclosure - EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ShareholdersCompensationDetailsNarrative" id="ShareholdersCompensationDetailsNarrative">
          <link:definition>999184 - Disclosure - SHAREHOLDER&#8217;S COMPENSATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/NetRevenueFromSalesDetails" id="NetRevenueFromSalesDetails">
          <link:definition>999185 - Disclosure - NET REVENUE FROM SALES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ExpensesByNatureDetails" id="ExpensesByNatureDetails">
          <link:definition>999186 - Disclosure - EXPENSES BY NATURE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/ExpensesByNatureDetails1" id="ExpensesByNatureDetails1">
          <link:definition>999187 - Disclosure - EXPENSES BY NATURE (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/OtherOperatingExpensesincomeDetails" id="OtherOperatingExpensesincomeDetails">
          <link:definition>999188 - Disclosure - OTHER OPERATING (EXPENSES)/INCOME (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/FinancialIncomeexpenseDetails" id="FinancialIncomeexpenseDetails">
          <link:definition>999189 - Disclosure - FINANCIAL INCOME/(EXPENSE) (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/SegmentInformationDetails" id="SegmentInformationDetails">
          <link:definition>999190 - Disclosure - SEGMENT INFORMATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/SegmentInformationDetailsNarrative" id="SegmentInformationDetailsNarrative">
          <link:definition>999191 - Disclosure - SEGMENT INFORMATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails" id="EmployeeBenefitsDetails">
          <link:definition>999192 - Disclosure - EMPLOYEE BENEFITS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails1" id="EmployeeBenefitsDetails1">
          <link:definition>999193 - Disclosure - EMPLOYEE BENEFITS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails2" id="EmployeeBenefitsDetails2">
          <link:definition>999194 - Disclosure - EMPLOYEE BENEFITS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails3" id="EmployeeBenefitsDetails3">
          <link:definition>999195 - Disclosure - EMPLOYEE BENEFITS (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails4" id="EmployeeBenefitsDetails4">
          <link:definition>999196 - Disclosure - EMPLOYEE BENEFITS (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails5" id="EmployeeBenefitsDetails5">
          <link:definition>999197 - Disclosure - EMPLOYEE BENEFITS (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails6" id="EmployeeBenefitsDetails6">
          <link:definition>999198 - Disclosure - EMPLOYEE BENEFITS (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails7" id="EmployeeBenefitsDetails7">
          <link:definition>999199 - Disclosure - EMPLOYEE BENEFITS (Details 7)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails8" id="EmployeeBenefitsDetails8">
          <link:definition>999200 - Disclosure - EMPLOYEE BENEFITS (Details 8)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails9" id="EmployeeBenefitsDetails9">
          <link:definition>999201 - Disclosure - EMPLOYEE BENEFITS (Details 9)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails10" id="EmployeeBenefitsDetails10">
          <link:definition>999202 - Disclosure - EMPLOYEE BENEFITS (Details 10)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails11" id="EmployeeBenefitsDetails11">
          <link:definition>999203 - Disclosure - EMPLOYEE BENEFITS (Details 11)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails12" id="EmployeeBenefitsDetails12">
          <link:definition>999204 - Disclosure -  EMPLOYEE BENEFITS (Details 12)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails13" id="EmployeeBenefitsDetails13">
          <link:definition>999205 - Disclosure - EMPLOYEE BENEFITS (Details 13)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails14" id="EmployeeBenefitsDetails14">
          <link:definition>999206 - Disclosure - EMPLOYEE BENEFITS (Details 14)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails15" id="EmployeeBenefitsDetails15">
          <link:definition>999207 - Disclosure - EMPLOYEE BENEFITS (Details 15)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails16" id="EmployeeBenefitsDetails16">
          <link:definition>999208 - Disclosure - EMPLOYEE BENEFITS (Details 16)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails17" id="EmployeeBenefitsDetails17">
          <link:definition>999209 - Disclosure - EMPLOYEE BENEFITS (Details 17)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetails18" id="EmployeeBenefitsDetails18">
          <link:definition>999210 - Disclosure - EMPLOYEE BENEFITS (Details 18)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/EmployeeBenefitsDetailsNarrative" id="EmployeeBenefitsDetailsNarrative">
          <link:definition>999211 - Disclosure - EMPLOYEE BENEFITS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/CommitmentsDetails" id="CommitmentsDetails">
          <link:definition>999212 - Disclosure - COMMITMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/InsuranceDetailsNarrative" id="InsuranceDetailsNarrative">
          <link:definition>999213 - Disclosure - INSURANCE (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/AdditionalCashFlowInformationDetails" id="AdditionalCashFlowInformationDetails">
          <link:definition>999214 - Disclosure - ADDITIONAL CASH FLOW INFORMATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sid/role/SubsequentEventsDetailsNarrative" id="SubsequentEventsDetailsNarrative">
          <link:definition>999215 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="sid-20251231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="sid-20251231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="sid-20251231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="sid-20251231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-2024.xsd" />
    <import namespace="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full" schemaLocation="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/cyd/2024" schemaLocation="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd" />
    <import namespace="http://xbrl.sec.gov/ecd/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd" />
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    <element id="sid_CurrencyOfBRLMember" name="CurrencyOfBRLMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_CurrencyOfEURMember" name="CurrencyOfEURMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_BrazilianCentralBankMember" name="BrazilianCentralBankMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EstrelaComercioeParticipacoesS.A.Member" name="EstrelaComercioeParticipacoesS.A.Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_March2026Member" name="March2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_March2027Member" name="March2027Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_March2028Member" name="March2028Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EstrelaMember" name="EstrelaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_GlobaldotMember" name="GlobaldotMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_GalvacolorGramperfilAndGlobaldotMember" name="GalvacolorGramperfilAndGlobaldotMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_InstallmentOneMember" name="InstallmentOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_InstallmentThreeMember" name="InstallmentThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_BondsFacilityAndACCMember" name="BondsFacilityAndACCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_BNDESFINAMEFINEPDebenturesCRIAndNCEMember" name="BNDESFINAMEFINEPDebenturesCRIAndNCEMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_LocalDebtMember" name="LocalDebtMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ForeignDebtMember" name="ForeignDebtMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_GrupoEstrelaMember" name="GrupoEstrelaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EstrelaGroupMember" name="EstrelaGroupMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_GalvacolorMember" name="GalvacolorMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_GramperfilMember" name="GramperfilMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_TotalAMember" name="TotalAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_TotalBMember" name="TotalBMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_BRMember" name="BRMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AbroadMember" name="AbroadMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_InvestmentMember" name="InvestmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_UsiminasSharesMember" name="UsiminasSharesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_BondMember" name="BondMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ThirdPartiesMember" name="ThirdPartiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_RelatedPartieMember" name="RelatedPartieMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_PastDueUpTo30DaysMember" name="PastDueUpTo30DaysMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_PastDueUpTo180DaysMember" name="PastDueUpTo180DaysMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_PastDueOver180DaysMember" name="PastDueOver180DaysMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_FinishedGoodsMember" name="FinishedGoodsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_WorkInProgressMember" name="WorkInProgressMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_RawMaterialsMember" name="RawMaterialsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_StoreoomSuppliesMember" name="StoreoomSuppliesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AdvancesToSuppliersMember" name="AdvancesToSuppliersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ProvisionForLossesMember" name="ProvisionForLossesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_StateValueAddedTaxMember" name="StateValueAddedTaxMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_BrazilianFederalContributionsMember" name="BrazilianFederalContributionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_OtherTaxesMember" name="OtherTaxesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_JudicialDepositsMember" name="JudicialDepositsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_DerivativeTransactionsMember" name="DerivativeTransactionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_DividendsReceivableMember" name="DividendsReceivableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_PrepaidExpensesMember" name="PrepaidExpensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ActuarialAssetMember" name="ActuarialAssetMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_LoansWithRelatedPartiesMember" name="LoansWithRelatedPartiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_OtherReceivablesFromRelatedPartiesMember" name="OtherReceivablesFromRelatedPartiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_TradingSecurityMember" name="TradingSecurityMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_CompulsoryLoansFromEletrobrasMember" name="CompulsoryLoansFromEletrobrasMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EmployeesDebtsMember" name="EmployeesDebtsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ReceivablesByIndemnityMember" name="ReceivablesByIndemnityMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ReceivablesUsiminasSharesMember" name="ReceivablesUsiminasSharesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_OtherMember" name="OtherMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_CSNIslandsVIICorpMember" name="CSNIslandsVIICorpMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_CSNInovaVenturesMember" name="CSNInovaVenturesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_ParticipantsAxis" name="ParticipantsAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="sid_ParticipantsDomain" name="ParticipantsDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AverageLifeExpectancyOfEmployeesThatAreForty" name="AverageLifeExpectancyOfEmployeesThatAreForty" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sid_RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" name="RealIncreaseInMedicalCostsBasedOnAgeAgingFactor" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AverageMedicalCost" name="AverageMedicalCost" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" name="EffectOnCurrentServiceCostAndOnInterestOnActuarialObligations1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_EffectOnPresentValueOfObligations1" name="EffectOnPresentValueOfObligations1" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sid_DefinedBenefitPlanForecastFutureBenefitPayments" name="DefinedBenefitPlanForecastFutureBenefitPayments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_NumberOfSharesHeld" name="NumberOfSharesHeld" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sid_PlanAssetsValue" name="PlanAssetsValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_ParticipantsSalaryTerm" name="ParticipantsSalaryTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="sid_DescriptionOfInvestmentPolicy" name="DescriptionOfInvestmentPolicy" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sid_SupplementaryBenefitPlanExpense" name="SupplementaryBenefitPlanExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_MinimumFuturePaymentsOfTakeOrPayContracts" name="MinimumFuturePaymentsOfTakeOrPayContracts" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_IndemnityLimit" name="IndemnityLimit" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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    <element id="sid_AdjustmentsForIncomeTaxAndSocialContributionPaid" name="AdjustmentsForIncomeTaxAndSocialContributionPaid" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" name="AdditionsFromAcquisitionsInvestmentPropertyWithCapitalisedInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_RemeasurementAndAdditionRightOfUse" name="RemeasurementAndAdditionRightOfUse" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_AdditionToPpeWithoutAddingCash" name="AdditionToPpeWithoutAddingCash" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_CapitalizationAcqusitionWithNoCashEffect" name="CapitalizationAcqusitionWithNoCashEffect" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sid_SaleOfEquityStakeWithoutCashImpact" name="SaleOfEquityStakeWithoutCashImpact" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
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</schema>
