Combined with an early contribution of $75 million the company made on January 31, 2007, the company expects the additional $105 million to fully satisfy the company's pension funding obligation for 2007.

Following this latest contribution, AK Steel will have voluntarily made $539 million in early pension fund contributions in the last two years.

"Our board of directors and executive management team continue to regard funding of our retiree pension obligation as being among the highest of our priorities," said James L. Wainscott, Chairman, President and CEO.

AK Steel will make the announced payment during the second quarter of 2007.

Headquartered in Middletown, Ohio, AK Steel produces flat-rolled carbon, stainless and electrical steel products, as well as carbon and stainless tubular steel products, for automotive, appliance, construction and manufacturing markets.