Mesabi Trust

Mesabi Trust is listed on NYSE (MSB). The information under the headings Trustees' Discussion and Analysis of Financial Condition and Results of Operations, The Trust Estate, Leasehold Royalties, and Land Trust and Fee Royalties set forth on pages 2, 15, 19, and 22, respectively, of the Annual Report of the Trustees of Mesabi Trust for the fiscal year ended January 31, 2005 (the Annual Report) is incorporated herein by reference. (b) Financial Information About Segments. Substantially all of the revenue, operating profits and assets of Mesabi Trust (Mesabi Trust or the Trust) relate to one business segment-iron ore mining. The information under the heading Selected Financial Data set forth on page 2 of the Annual Report is incorporated herein by reference. (c) Narrative Description of Business.

Mestek Inc.

Mestek Inc. is listed on NYSE (MCC). Certain statements in this Annual Report on Form 10-K constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 that are not historical facts but rather reflect the Company's current expectations concerning future results and events. The words believes, expects, intends, plans, anticipates, hopes, likely, will, and similar expressions identify such forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other important factors that could cause the actual results, performance or achievements of the Company (or entities in which the Company has interests), or industry results, to differ materially from future results, performance or achievements expressed or implied by such forward-looking statements.

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