MADRID, Sept 24 (Reuters) - United Emirates-based

EMSTEEL is interested in Spanish steelmaker Celsa's

mills in Poland, Britain and Norway, which have a combined value

of about 1 billion euros ($1.11 billion), Spanish newspaper el

Economista said on Tuesday, citing unidentified sources.

EMSTEEL, previously known as Emirates Steel, is controlled

by the Emirati sovereign wealth fund Abu Dhabi Developmental

Holding Company (ADQ).

The disposal of these overseas units, part of Celsa's

restructuring plan, was launched in February. While it is

unclear if all three businesses will be sold in a single

transaction, such a sale could ease Celsa's situation.

EMSTEEL, ADQ, Celsa did not respond to requests for comment.

($1 = 0.9003 euros)