Independent auditors' statement

To the members of Rio Tinto plc and Rio Tinto Limited
We have examined the summary financial statements of the Rio Tinto Group, which comprise the Summary Income Statement, the Summary Balance Sheet, the Summary Cash Flow Statement, the Reconciliation with Australian IFRS, the note on 'net earnings and underlying earnings', the Directors' Report and the Remuneration Report.

Respective responsibilities of directors and auditors
The directors are responsible for preparing the Annual review in accordance with applicable law. Our responsibility is to report to you our opinion on the consistency of the Summary financial statements within the 2006 Annual review with the Annual financial statements, the Directors' report and the Remuneration report, and its compliance with the relevant requirements of Section 251 of the United Kingdom Companies Act 1985, and the regulations made thereunder, and Section 314 of the Australian Corporations Act 2001 as amended by the Australian Securities and Investments Commission order dated 27 January 2006 (as amended on 22 December 2006). We also read the other information contained in the 2006 Annual review and consider the implications for our statement if we become aware of any apparent misstatements or material inconsistencies with the Summary financial statements. The other information comprises only those sections preceding the Corporate governance section and the Corporate governance section itself.

This statement, including the opinion, has been prepared for and only for each Company's members as a body in accordance with Section 251 of the United Kingdom Companies Act 1985 (in respect of Rio Tinto plc) and Section 314 of the Australian Corporations Act 2001 as amended by the Australian Securities and Investments Commission order dated 27 January 2006 (as amended on 22 December 2006) (in respect of Rio Tinto Limited), and for no other purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or to any other person to whom this statement is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Basis of opinion
We conducted our work in accordance with Bulletin 1999/6, 'The Auditors' statement on the summary financial statement' issued by the Auditing Practices Board for use in the United Kingdom. Our report on the Rio Tinto Group's full annual financial statements describes the basis of our audit opinion on those financial statements and the Remuneration report.

Opinion
In our opinion the Summary financial statements are consistent with the Annual financial statements, the Directors' report and the Remuneration report of the Rio Tinto Group for the year ended 31 December 2006 and comply with the applicable requirements of Section 251 of the United Kingdom Companies Act 1985, and the regulations made thereunder, and Section 314 of the Australian Corporations Act 2001 as amended by the Australian Securities and Investments Commission order dated 27 January 2006 (as amended on 22 December 2006).

PricewaterhouseCoopers LLP
Chartered Accountants and Registered Auditors
London
23 February 2007
in respect of the members of Rio Tinto plc

PricewaterhouseCoopers
Chartered Accountants
Perth
23 February 2007
in respect of the members of Rio Tinto Limited