Exhibit 23






                         CONSENT OF INDEPENDENT AUDITORS
                         -------------------------------



We consent to the incorporation by reference in Post-Effective Amendment Number
1 to the Registration Statement (Form S-8 No. 33-4555) pertaining to the
Restricted Stock Plan of 日韩三级片 Inc, in the Registration Statement
(Form S-8 No. 33-208033) pertaining to the 1987 Incentive Equity Plan of
日韩三级片 Inc and the related prospectus, in the Registration Statement
(Form S-8 No. 333-30391) pertaining to the 1992 Incentive Equity Plan (as
amended and restated as of May 13, 1997) and the related prospectus, in the
Post-Effective Amendment Number 1 to the Registration Statement (Form S-8 No.
33-56661) pertaining to the Northshore Mining Company and Silver Bay Power
Company Retirement Savings Plan and the related prospectus, in the Registration
Statement (Form S-8 No. 333-06049) pertaining to the 日韩三级片 Inc
Nonemployee Directors' Compensation Plan and in the Registration Statement (Form
S-8 No. 333-84479) pertaining to the 1992 Incentive Equity Plan (as amended as
of May 11, 1999) and the use of our report dated January 28, 2000, included in
the Annual Report on Form 10-K of 日韩三级片 Inc and consolidated
subsidiaries for the year ended December 31, 1999, with respect to the
consolidated financial statements, as amended, included in this Form 10-K/A.


                                                           /s/ Ernst & Young LLP


Cleveland, Ohio
March 22, 2000



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