GULF STATES STEEL INC /AL/ 10-K

FORM 10-K

1ST AMEND. TO POSTPETITION LOAN DATED 20-JULY-99

2ND AMEND. TO POSTPETITION LOAN DATED 10-JAN-00

AMEND. #1 AND WAIVER AND CONSENT DATED 29-DEC-99

RETENTION AGREEMENT W/JOHN W. DUNCAN

RETENTION AGREEMENT W/JAMES R. GRIMM

RETENTION AGREEMENT W/JAMES S. HENDERSON

RETENTION AGREEMENT W/JOE P. MAGEE

RETENTION AGREEMENT W/PETER P. PINCURA

RETENTION AGREEMENT W/ROBERT SCHAAL

RETENTION AGREEMENT W/LARRY W. SINGLETON

FINANCIAL DATA SCHEDULE