Exhibit 32

CERTIFICATIONS PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with this Amendment No. 1 to annual report on Form 10-K/A of Sheffield Steel Corporation (the “Company”) for the year ended April 30, 2005, as filed with the Securities and Exchange Commission on the date hereof, (the “Report”), each of the undersigned officers of the Company hereby certifies, pursuant to 18 U.S.C. Section 1350, that:

(1)

The Report fully complies, except as disclosed in the Report, with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: July 29, 2005



By:		/s/ James P. Nolan
		James P. Nolan
		President and Chief Executive Officer

Date: July 29, 2005



By:		/s/ Stephen R. Johnson
		Stephen R. Johnson
		Vice President and Chief Financial Officer

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

SHEFFIELD STEEL CORP 10-K/A