Page No.

Description

(a) Financial Statements (attached as Exhibit 99.1)

F-3

Report of Independent Registered Public Accounting Firm

F-4

Consolidated Balance Sheets for the years ended December 31, 2006 and 2005

F-5

Consolidated Statements of Income for the years ended December 31, 2006, 2005 and 2004

F-6

Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2006, 2005 and 2004

F-7

Consolidated Statement of Cash Flows for the years ended December 31, 2006, 2005 and 2004

F-8

Notes to Consolidated Financial Statements

(b) Financial Statements Schedules

F-40

II. Valuation and Qualifying Accounts

All other schedules are omitted because they are not required, are not applicable, or the required information is shown in the Consolidated Financial Statements or the notes thereto.

Exhibit No.

Description

(2)

Plan of acquisition, reorganization, arrangement, liquidation or succession:

2.1

Agreement and Plan of Merger, dated as of September 10, 2006, among IPSCO, Merger Sub and NS Group incorporated by reference to Exhibit 2.1 to  Form 8-K  filed September 10, 2009  (the schedules and exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K).

(3)

Articles of Incorporation and Bylaws:

3.1

Articles of Continuance of IPSCO Inc., incorporated by reference to Exhibit 3.1 to Form F-4/A filed November 3, 2003 (Registration No. 333-108820).

3.2

Article of Incorporation of IPSCO Inc., incorporated by reference to Exhibit 3.2 to Form F-4/A filed November 3, 2003 (Registration No. 333-108820).

3.3

Bylaws of IPSCO Inc. incorporated by reference to Exhibit 3.13 to Form F-4/A filed November 3, 2003 (Registration No. 333-108820).

(4)

Instruments defining rights of security holders:

4.1

Shareholder Rights Agreement, amended and restated as of February 20, 2007, between IPSCO Inc. and Computershare Trust Company of Canada, as Rights Agent, incorporated by reference to Exhibit 4.1 to Form 8-K filed February 26, 2007.

4.2

Indenture dated as of June 18, 2003 between IPSCO Inc., as Issuer and Wells Fargo Bank Minnesota, N.A. as Trustee with respect to $200,000,000 83/4% Notes due 2013 incorporated by reference to Exhibit 4.2 to Form 10-K filed March 13, 2006.

4.2a

First Supplemental Indenture to $200,000,000 8 ¾% Notes due 2013, dated February 13, 2006 incorporated by reference to Exhibit 4.2a to Form 10-K filed March 13, 2006.

4.2b

Second Supplemental Indenture dated as of December 1, 2006 between IPSCO Inc., as Issuer and Wells Fargo Bank Minnesota, N.A. as Trustee with respect to $200,000,000 83/4% Notes due 2013.

4.2c

Third Supplemental Indenture dated as of December 29, 2006 between IPSCO Inc., as Issuer and Wells Fargo Bank Minnesota, N.A. as Trustee with respect to $200,000,000 83/4% Notes due 2013.