CONSENT OF ROBERT A. HORN


         The undersigned  hereby consents to the incorporation by reference into
the prospectus (the "Prospectus") included in the Registration Statement on Form
F-10 of Inco Limited (the  "Company")  relating to the offering of debentures by
the Company of references to him in the Company's Annual Report on Form 10-K for
the fiscal year ended  December  31, 2002 under the headings  "Ore  Reserves and
Mining Rights in Canada",  "PT  International  Nickel  Indonesia  Tbk" and "Goro
Nickel  S.A." and to the  reference to him in the  Prospectus  under the heading
"Experts" as the person responsible for the statements as to reserves.

         Dated the 17th day of April, 2003



                                             /S/ ROBERT A. HORN
                                             ------------------
                                             Robert A. Horn