Exhibit 99(d)





                         REPORT OF INDEPENDENT AUDITORS
                         ------------------------------


         The Associates
         Tilden Mining Company


         We have audited the accompanying statement of  financial position of
         Tilden Mining Company (a joint venture) as of December  31, 1993 and
         1992, and the related statements of costs and  expenses charged to
         associates, associates' account, and  cash flows for each of  the
         three years in  the period ended December 31,  1993.  Our audits  also
         included the financial  statement schedules listed  in the  index  at
         Item  14(a).   These financial  statements  and schedules  are the
         responsibility  of the  Company's management. Our responsibility is to
         express an opinion on these financial statements and schedules based
         on our audits.

         We conducted  our audits in accordance  with generally accepted
         auditing  standards.  Those standards require that  we plan and
         perform the audit to obtain reasonable assurance about  whether the
         financial statements are free of  material misstatement. An audit
         includes  examining, on a  test basis, evidence  supporting the
         amounts  and disclosures in  the financial statements. An audit  also
         includes assessing  the  accounting  principles used  and  significant
         estimates  made  by management,  as  well as evaluating  the overall
         financial statement  presentation.   We believe  that  our audits
         provide a  reasonable basis  for our opinion.

         In our opinion, the financial statements referred to above present
         fairly, in all material respects, the  financial position of Tilden
         Mining  Company (a joint venture) at  December 31, 1993 and  1992, and
         the  results of its operations  and its cash flows for  each  of  the
         three  years  in the  period  ended December  31,  1993, in
         conformity with  generally  accepted accounting principles.    Also,
         in our  opinion, the  related financial  statement schedules,  when
         considered in  relation to  the basic financial statements taken as a
         whole, present fairly in all material respects the information set
         forth therein.





                                                                   Ernst & Young


         Cleveland, Ohio
         February 14, 1994



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