CONSENT OF OSLER, HOSKIN & HARCOURT LLP



                                                     Direct Dial: (212) 907-0504
                                                      Our Matter Number: 1037011



April 22, 2003


Inco Limited
145 King Street West, Suite 1500
Toronto, Ontario
M5H 4B7

Dear Sirs/Mesdames:

Re:   Registration Statement on Form F-10 for Inco Limited
----------------------------------------------------------

We have acted as Canadian  counsel to Inco Limited (the "Company") in connection
with the  registration  statement  on Form F-10 (the  "Registration  Statement")
being filed today by the Company with the  Securities  and  Exchange  Commission
under the United States Securities Act of 1933, as amended,  with respect to the
Convertible Debentures due 2023.

We know that we are  referred to under the headings  "Enforceability  of Certain
Civil  Liabilities",  "Description of Debentures - Enforceability  of Judgments"
and  "Validity  of the  Debentures"  in the  prospectus  forming  a part  of the
Registration  Statement  and we  hereby  consent  to such use of our name in the
Registration Statement.

Yours very truly,


/S/ OSLER, HOSKIN & HARCOURT LLP

RCL/ALW