EXHIBIT 18.1: Independent Registered Public Accounting Firm Letter regarding a Change in
Accounting Principle.
Century Aluminum Company
2511 Garden Road
Building A, Suite 200
Monterey,
CA 93940
Dear Sirs:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the
Securities and Exchange Commission for the quarter ended
June 30, 2005, of the facts relating to a
change in accounting for inventory cost from the last-in, first-out (
“LIFO”) method to the
first-in, first-out (
“FIFO”) method. We believe, on the basis of the facts so set forth and other
information furnished to us by appropriate officials of
the Company, that the accounting change
described in your Form 10-Q is to an alternative accounting principle that is preferable under the
circumstances.
We have not audited any consolidated financial statements of Century Aluminum Company and its
consolidated
subsidiaries as of any date or for any period subsequent to
December 31, 2004.
Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in
the above-mentioned Form 10-Q, on the related information furnished to us by officials of the
Company, or on the financial position, results of operations, or cash flows of Century Aluminum
Company and its consolidated
subsidiaries as of any date or for any period subsequent to
December
31, 2004.
Yours truly,
Pittsburgh, Pennsylvania
