<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>sc0145a.txt
<DESCRIPTION>CONSENT OF CHARTERED ACCOUNTANTS
<TEXT>
                                                                     EXHIBIT 5.1

                         CONSENT OF INDEPENDENT AUDITORS

         We hereby consent to the  incorporation  by reference in the Prospectus
constituting part of Amendment No. 1 to the Registration  Statement on Form F-10
of Inco  Limited of our report dated  February 4, 2003  appearing on page 119 of
the Company's  Annual  Report on Form 10-K for the year ended  December 31, 2002
dated March 20, 2003. We also consent to the  references to us under the heading
"Experts".


Chartered Accountants
Toronto, Ontario
April 29, 2003


</TEXT>
</DOCUMENT>