Exhibit 99(a)

               Cleveland-Cliffs Inc and Consolidated Subsidiaries
                 Schedule II - Valuation and Qualifying Accounts
                              (Dollars in Millions)



<TABLE>
<CAPTION>
                                                                            Additions
                                                                            ---------
                                                                     Charged
                                                  Balance at         to Cost          Charged                         Balance at
                                                  Beginning            And            to Other                             End
               Classification                      of Year          Expenses          Accounts       Deductions          of Year
               --------------                      -------          --------          --------       ----------          -------
<S>                                               <C>               <C>               <C>            <C>              <C>
Year Ended December 31, 2001:
    Allowance for Doubtful Accounts               $  1.0            $ .9             $ --               $ .7            $ 1.2
    Other                                            4.0              --               --                 --              4.0

Year Ended December 31, 2000:
    Allowance for Doubtful Accounts                  2.2              --               --                1.2              1.0
    Other                                            3.9              .1               --                 --              4.0

Year Ended December 31, 1999:
    Allowance for Doubtful Accounts                  2.2              --               --                 --              2.2
    Other                                            4.1              --               --                 .2              3.9

</TABLE>








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