DENVER, Aug. 14 /PRNewswire-FirstCall/ -- Queenstake Resources Ltd. (TSX: QRL, Amex: QEE) generated net income of $731,000 from gold sales of 51,216 ounces in the second quarter of 2006, compared to a net loss of $5.6 million in the second quarter of 2005. Queenstake had record revenues of $32.2 million for the second quarter. During the second quarter, the Company's Jerritt Canyon operations in northeastern Nevada produced 50,421 ounces of gold at cash operating costs per ounce of $461, a 69% increase in production and a 17% improvement in costs per ounce from the first quarter of 2006. Second quarter production and costs were impacted by a 12-day mill refurbishment shut down in April 2006. Since the shut down, the mill has been operating uninterrupted at near capacity. Highlights from the 2006 second quarter included: * Operating cash flow, after working capital changes, was $2.6 million; * Cash and cash equivalents at June 30, 2006 totaled $10.5 million; * Working capital improved by $2.6 million from year-end 2005 and by $9.7 million from the end of the first quarter 2006 to $7.4 million at June 30; * Capitalized mine development footage was significantly ahead of plan; and * Jerritt Canyon marked its 25th anniversary as a gold producer and its 7.5-millionth ounce of gold produced. Commenting on the results, Queenstake President and Chief Executive Officer Dorian L. (Dusty) Nicol said, "With an average realized gold price of $627 per ounce and cash operating costs per ounce of $461, our cash margin was $166 per ounce for the quarter, the best since we acquired Jerritt Canyon in mid-2003. We remain an unhedged US gold producer. Queenstake is one of the most leveraged gold equities, allowing maximum investment exposure to the gold price and to our continuing exploration success." Operating Highlights 2Q 2006 2Q 2005 1H 2006 1H 2005 Gold ounces produced 50,421 54,156 80,294 108,923 Gold ounces sold 51,216 50,560 79,704 101,410 Average realized gold price ($/oz) $627 $428 $597 $398 Cash operating costs per ounce(1) $461 $371 $497 $372 Ore tons mined 188,283 234,625 417,246 515,260 Tons processed 271,857 316,800 422,085 628,234 Grade processed (opt) 0.22 0.21 0.23 0.21 Process recovery 86.0% 87.3% 86.3% 86.6% (1) Cash operating costs per ounce is a non-GAAP measure intended to complement conventional GAAP reporting. Management believes that cash operating costs per ounce is a useful indicator of a mine's performance. Please refer to Table 5 of the Management Discussion and Analysis on file at http://www.sedar.com/ and http://www.sec.gov/ for further information. Financial Review For the second quarter of 2006, the Company reported net income of $731,000, compared with a net loss of $5.6 million in the year ago quarter. Revenues were $32.2 million from 51,216 ounces of gold sold at an average realized price of $627 per ounce during the quarter, which is a 47% higher realized gold price than in the year ago quarter. Cash operating costs per ounce were $461 in the second quarter, 24% higher than the 2005 second quarter due mainly to higher labor, contractor, energy and commodity costs, mill gear repairs and lower gold production. Over the past 12 months, cash operating costs were impacted by $3 million in rising commodity costs, including fuel, electric power, commodities and freight, $2.1 million in higher labor costs from wage increases and higher than anticipated overtime, and $4 million from increased contractor costs. These factors accounted for increases in cash operating costs per ounce of $52 in the past 12 months. Depletion was lower at $3.9 million during the quarter than a year ago as a result of lower gold production, with an additional $0.1 million expensed due to the reduction of ore stockpiles and work-in-process inventory levels from the first quarter. Second quarter corporate general and administrative costs were $1.3 million compared with $0.8 million in the year ago quarter. The increase was primarily due to professional advisory services related to Sarbanes-Oxley compliance and financial consulting. Cash flow from operations, after working capital changes, was $2.6 million in the second quarter, compared with cash used in operations of $5.3 million in the 2005 second quarter. Net cash generated before changes in non-cash working capital was $5.6 million, compared with $0.4 million in the year ago quarter and negative $1.8 million in the first quarter of 2006. During the quarter, the Company closed its equity private placement with Newmont, raising $10 million on April 13, 2006. Cash and cash equivalents were $10.5 million on June 30, 2006. The Company invested $6.7 million in capital expenditures during the second quarter, principally in underground mine development, $0.4 million for an additional underground exploration drill and in purchasing and refurbishing plant and equipment, including an unanticipated $0.9 million related to the mill refurbishment. Operations Review During the second quarter, Jerritt Canyon produced 50,421 ounces of gold, slightly less than called for by the 2006 operating plan. Production was negatively affected by a 12-day mill refurbishment shut down in April, which resolved the first quarter's mechanical issues. In the second quarter, Jerritt Canyon mined 274,961 tons, of which 188,283 tons were ore. The mining rate and ore tons mined were lower than expected as a result of a greater emphasis on underground development in view of the build-up of ore stockpiles at the mill from the first quarter, longer haul distances at the SSX-Steer Mine and additional required dewatering at the Smith Mine. In addition, further underground development was required to optimize mining of stopes in the Mahala deposit at Smith in the second half of 2006. Capitalized mine development footage of 2,868 feet for the Jerritt Canyon mines was significantly ahead of the 2006 plan. At the mill, 271,857 tons were processed with an 86% average recovery during the second quarter of 2006. Due to first quarter's build up of the Jerritt Canyon mined ore in stockpiles adjacent to the mill, during the second quarter, the mill was able to run at near capacity entirely from Jerritt Canyon mined and stockpiled ore without the need to supplement with purchased ore from Newmont. The 81% increase in throughput from the first quarter of 2006 was due to increased mill availability with the seasonal weather improvement, running two roasters simultaneously and completion of the mill repairs and refurbishment. The temporary mill interruptions in the first quarter and in April 2006 resulted in the rescheduling of the processing of the stockpiled ore through the rest of the year. At the end of the second quarter, there was an estimated 12,000 contained ounces of Jerritt Canyon ore in lower-grade stockpiles. Exploration Update Queenstake invested $1.1 million in exploration during the second quarter with four surface drill rigs working at the Jerritt Canyon District, including two rigs at Starvation Canyon project in the southern part of the district. On August 3, the Company announced one of the best drill intervals in the three-decade history of Jerritt Canyon exploration of 140 feet with an average grade of 0.46 ounce of gold per ton (opt) or 43 meters of 16 grams of gold per ton (gpt). This interval included an intercept of 70 feet of 0.6 opt (21 meters of 22 gpt). This discovery of high-grade gold mineralization at Starvation Canyon is located between two known mineral resource zones and could represent a newly identified northwest trending gold-bearing structure. The Company is evaluating development of an exploration drift that could more rapidly advance the Starvation Canyon project using underground drill platforms. Preliminary designs indicate that an 800-foot drift would reach the known boundary of the west zone. A decision regarding the exploration drift is expected in the fourth quarter of 2006. The near-mine exploration program, comprising both surface and underground drilling, continues and the Company expects to announce updated results during this quarter. Other Business The Company's auditors Staley, Okada & Partners of Vancouver have merged with PricewaterhouseCoopers (PwC) and Staley Okada will operate under the PwC name, effective August 1, 2006. Following the audit firms' merger announcement, Michael Smith resigned as a Director of Queenstake, as he feels it is appropriate to step down from the Board of Directors to avoid any potential conflict as he is a retired partner of PwC. Mr. Smith, who was elected to the Board in 2004, was chairman of the Audit Committee and a member of the Disclosure Committee of the Board. Robert L. Zerga, Chairman of Queenstake, said, "It is with reluctance that we accept Mike's resignation as he was a conscientious and hard-working Board member. We will miss his valuable contribution to Board, Audit Committee and Disclosure Committee discussions." The Corporate Governance and Nominating Committee of the Board will be reviewing qualified candidates to fill this vacancy. 2006 Outlook For the full year 2006, the Company has lowered its Jerritt Canyon production estimate from 200,000-220,000 ounces of gold to 180,000-200,000 ounces, reflecting the first and second quarter mill-related production shortfalls, delays in accessing ore at the underground mines in the second quarter and the need to process ore purchased from Newmont in the second half of 2006. Cash operating costs per ounce for 2006 continue to be adversely affected by increases in basic commodity prices. The operations are sensitive to increases in diesel, propane and electric power, all of which have experienced significant increases through the first half of 2006. At current energy and commodity prices, cash operating costs per ounce are expected to continue at approximately $460. Exploration expenditures are expected to be $8 million in 2006, compared with $3.9 million in 2005. Capital expenditures in 2006 are estimated to be approximately $21 million, compared with $21.6 million in 2005. Estimated capital expenditures for the year include approximately $15 million for capitalized mine development, which has increased from higher contractor and commodity costs, $1 million for the unbudgeted new pinion gear and bull gear spares, $2.5 million for underground exploration drilling and the remaining for a new underground drill, a road grader and equipment refurbishment. Ongoing corporate general and administrative costs are estimated at approximately $4.0 million in 2006. The Company expects to fund the balance of these estimated expenditures from existing cash and expected cash flow from operations for 2006. Queenstake Resources Ltd. is a gold mining and exploration company based in Denver, Colorado. Its principal asset is the wholly owned Jerritt Canyon gold operations in Nevada. Jerritt Canyon has produced over seven-and-a-half million ounces of gold from open pit and underground mines since 1981. Current production at the property is from underground mines. The Jerritt Canyon District comprises 119 square miles (308 square kilometers) of geologically prospective ground controlled by Queenstake, representing one of the largest contiguous exploration properties in Nevada. For further information call: Wendy Yang 303-297-1557 ext. 105 800-276-6070 Email - web - http://www.queenstake.com/ Cautionary Statement -- This news release contains "Forward-Looking Statements" within the meaning of applicable Canadian securities law requirements and Section 21E of the United States Securities Exchange Act of 1934, as amended and the Private Securities Litigation Reform Act of 1995. All statements, other than statements of historical fact, included in this release, and Queenstake's future plans are forward-looking statements that involve various risks and uncertainties. Such forward-looking statements include, without limitation, (i) estimates and projections of future gold production, processing rates and cash operating costs, (ii) estimates of savings or cost reductions, mill refurbishment and maintenance costs, (iii) estimates related to financial performance, including cash flow, capital expenditures, exploration and administrative costs, (iv) estimates and projections of reserves and resources, (v) estimates and opinions regarding geologic and mineralization interpretation, (vi) estimates of exploration investment, scope of exploration programs and timing of project advancement, commencement of production and availability of drills and other equipment, and (vii) estimates of reclamation and closure costs. Forward-looking statements are subject to risks, uncertainties and other factors, including gold and other commodity price volatility, operational risks, mine development, production and cost estimate risks and other risks which are described in the Company's most recent Annual Information Form filed on SEDAR (http://www.sedar.com/) and Annual Report on Form 40-F on file with the Securities and Exchange Commission (SEC; http://www.sec.gov/) as well as the Company's other regulatory filings. Although the Company has attempted to identify important factors that could cause actual actions, events or results to differ materially from those described in forward-looking statements, there may be other factors that cause actions, events or results not to be as anticipated, estimated or intended. There can be no assurance that forward-looking statements will prove to be accurate, as actual results and future events could differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on forward-looking statements. The Company undertakes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. Mineral "resources" or "resource" used in this news release are as defined in National Instrument 43-101 of the Canadian Securities Administrators and are not terms recognized or defined by the U.S. Securities and Exchange Commission (SEC). Mineral resources are not reserves and do not have demonstrated economic viability. For further information, please refer to the risk factors and definitions of reserves and resources in the Company's filings on SEDAR and with the SEC on the Company's website, http://www.queenstake.com/. The Qualified Person for the technical information contained in this news release is Mr. Dorian L. (Dusty) Nicol, President and Chief Executive Officer of Queenstake. The Company's technical report on reserves and resources with respect to Canadian National Instrument 43-101 was filed on SEDAR on May 4, 2006. This report is available under Investor Information/Financial Information/SEDAR filings at http://www.queenstake.com/ or at http://www.sedar.com/ under the Company's name. INTERIM CONSOLIDATED STATEMENTS OF NET INCOME (LOSS) Unaudited For the For the Three Months Ended Six Months Ended (In Thousands of U.S. Dollars, June 30 June 30 except per share amounts) 2006 2005 2006 2005 Gold sales $32,153 $21,669 $47,918 $43,375 Costs and expenses Cost of sales 24,369 19,503 40,890 39,139 Depreciation, depletion and amortization 3,931 4,866 7,201 10,353 Non-hedge derivatives 24 618 207 1,140 Exploration 1,124 861 1,324 1,385 General and administrative 1,284 843 2,356 3,200 Accretion of reclamation and mine closure liability 293 134 587 266 Stock-based compensation 838 341 914 425 31,863 27,166 53,479 55,908 Income (loss) from operations 290 (5,497) (5,561) (12,533) Interest expense 43 278 106 325 Other income, net (275) (209) (523) (395) Foreign exchange (gain) loss (112) 77 (158) 259 (Gain) loss on disposal of assets (97) -- (97) -- Loss on write down of assets -- -- 166 -- (441) 146 (506) 189 Net income (loss) $731 $(5,643) $(5,055) $(12,722) Net Income (loss) per share - basic and diluted $0.00 ($0.01) ($0.01) ($0.03) Weighted average number of shares outstanding (000's) - basic 576,634 563,833 563,282 467,946 INTERIM CONSOLIDATED STATEMENTS OF DEFICIT Unaudited For the Three Months For the Six Months Ended June 30 Ended June 30 (In Thousands of U.S. Dollars) 2006 2005 2006 2005 Deficit, beginning of period - as previously reported $(88,646) $(70,268) $(82,860) $(63,189) Net Income (loss) 731 (5,643) (5,055) (12,722) Deficit, end of period $(87,915) $(75,911) $(87,915) $(75,911) INTERIM CONSOLIDATED BALANCE SHEETS June 30, December 31, (In Thousands of U.S. Dollars) 2006 2005 ASSETS Unaudited Current assets Cash and cash equivalents $10,452 $10,225 Trade and other receivables 983 463 Inventories 12,838 6,519 Marketable securities 13 13 Prepaid expenses 560 1,499 Total current assets 24,846 18,719 Restricted cash 26,930 27,165 Mineral property, plant and equipment, net 50,839 45,692 Other assets 3,801 1,763 Total assets $106,418 $93,339 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Accounts payable and accrued liabilities $16,022 $11,063 Other current liabilities 1,398 2,846 Total current liabilities 17,420 13,909 Other long-term obligations 4,469 2,117 Reclamation and mine closure 26,607 26,382 Total liabilities 48,496 42,408 Shareholders' equity Common shares, no par value, unlimited number authorized Issued and outstanding 582,476,489 (2005 - 550,021,360) 142,952 131,804 Contributed surplus 2,871 1,973 Convertible securities 14 14 Deficit (87,915) (82,860) Total shareholders' equity 57,922 50,931 Total liabilities and shareholders' equity $106,418 $93,339 INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS Unaudited For the For the Three Months Six Months Ended June 30 Ended June 30 (In Thousands of U.S. Dollars) 2006 2005 2006 2005 OPERATING ACTIVITIES Net loss $731 $(5,643) $(5,055) $(12,722) Non-cash items: Depreciation, depletion and amortization 3,931 4,866 7,201 10,353 Write down of assets -- -- 166 -- (Gain) on disposal of assets (97) -- (97) -- Accretion of reclamation and mine closure liability 293 134 587 266 Amortization of non-hedge derivatives 6 618 10 1,140 Write down of non-hedge derivatives 18 -- 197 -- Stock-based compensation 838 340 914 424 Foreign exchange loss (112) 77 (158) 259 Loss on sale of marketable securities -- -- -- 38 Write down of marketable securities -- 4 -- 4 5,608 396 3,765 (238) Changes in non-cash working capital: Inventories (822) (1,562) (5,637) (2,349) Accounts receivable and prepaid accounts (76) 340 419 (306) Accounts payable and accruals (2,071) (4,438) 7,112 (9,462) Cash provided by (used in) operating activities 2,639 (5,264) 5,659 (12,355) INVESTING ACTIVITIES Property, plant and equipment expenditures (6,724) (1,980) (14,959) (7,061) Proceeds from sale of assets 21 -- 21 -- Sale of marketable securities -- -- -- 442 Reclamation costs incurred (362) -- (362) -- Restricted cash 506 (132) 235 (251) Cash (used in) investing activities (6,559) (2,112) (15,065) (6,870) FINANCING ACTIVITIES Common shares issued, net of costs 11,402 6,938 11,131 30,349 Notes payable and leases (503) (115) (1,498) (390) Deferred financing costs -- -- -- -- Cash provided by (used in) financing activities 10,899 6,823 9,633 29,959 Net increase (decrease) in cash and cash equivalents 6,979 (553) 227 10,734 Cash and cash equivalents, beginning of period 3,473 17,419 10,225 6,132 Cash and cash equivalents, end of period $10,452 $16,866 $10,452 $16,866 DATASOURCE: Queenstake Resources Ltd. CONTACT: Wendy Yang of Queenstake Resources Ltd., +1-303-297-1557, ext. 105, or +1-800-276-6070, Web site: http://www.queenstake.com/

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