Exhibit 99.2


                          Independent Auditors' Consent
                          -----------------------------


The Board of Directors
Weirton Steel Corporation:


We consent to the incorporation by reference in the registration statements
(Nos. 333-84943 and 333-39352) of Weirton Steel Corporation of our report dated
March 26, 2004 with respect to the consolidated balance sheets of Weirton Steel
Corporation as of December 31, 2003 and 2002 and the related consolidated
statements of operations and comprehensive loss, changes in stockholders' equity
(deficit), and cash flows for each of the years in the two-year period ended
December 31, 2003, which report appears in the Form 8-K filed by Weirton Steel
Corporation on April 5, 2004.

Our report dated March 26, 2004 contains an explanatory paragraph that states
that the Company has incurred significant recurring losses from operations, has
an accumulated deficit, and as discussed in note 2 to the consolidated financial
statements, filed a voluntary petition seeking to reorganize under Chapter 11 of
the federal bankruptcy laws and entered into an agreement to sell substantially
all of its assets, which raise substantial doubt about its ability to continue
as a going concern. The consolidated financial statements do not include any
adjustments that might result from the outcome of these uncertainties.



/s/ KPMG LLP


Pittsburgh, Pennsylvania
April 5, 2004