COURT OF APPEALS OF OHIO, EIGHTH DISTRICT 
                        COUNTY OF CUYAHOGA 
                        NOS. 71025 & 71809 
WALTER MANDZUK,                    :  ACCELERATED DOCKET
                                   :                    
                                   :    JOURNAL ENTRY
          Plaintiff-Appellee       :                  
                                   :        AND
v.                                 :             
                                   :      OPINION
LTV STEEL COMPANY, ET AL.,         :               
                                   :     PER CURIAM
                                   :                
          Defendants-Appellants    :
DATE OF ANNOUNCEMENT 
OF DECISION:                       JANUARY 30, 1997  
CHARACTER OF PROCEEDING:           Civil appeals from
                                   Common Pleas Court     
Case Nos. 303422 and
                                   316153
JUDGMENT:                          VACATED AND REMANDED.  
DATE OF JOURNALIZATION:                                         
APPEARANCES:  
For plaintiff-appellee,            Paul J. Cristallo    
Walter Mandzuk:                    BERGER & KIRSCHENBAUM CO., LPA
                                   1919 East 13th Street       
                                   Cleveland, Ohio  44114
For appellee, Industrial           Sandra Lisowski
Commission of Ohio and Bureau      Assistant Attorney General
of Workers' Compensation:          State Office Building
                                   615 W. Superior Avenue
                                   12th Floor
                                   Cleveland, Ohio  44113
For defendants-appellants:         R. Patrick Baughman         
                                   Sandra Becher Sommers 
                                   William J. Krueger  
                                   BAUGHMAN & ASSOCIATES CO., LPA
                                   55 Public Square, Suite 2215
                                   Cleveland, Ohio  44113-1996
                                -2-
PER CURIAM:
     These are  consolidated  cases  involving  the  same  workers'
compensation matter.
     In appellate case no. 71025, we overrule appellants' first and
second assignments of  error.  We  hold that  LTV must employ  R.C.
4123.522 in order to invest the trial court with jurisdiction.  See
Cantrell v. Celotex Corp.  (1995), 105 Ohio App.3d  90.  Any  other
holding both  obviates the  need for  R.C. 4123.522  as a  "savings
procedure"  and circumvents  the well defined  statutory procedures
for  administrative   workers'  compensation   appeals.     Because
appellants did not timely appeal,  nor exhaust their administrative
remedies,  the trial court had no  subject matter jurisdiction over
the lawsuit and properly dismissed the case.
     We sustain appellants'  third assignment of error.   Dismissal
with  prejudice  is  inappropriate  where  the  trial  court  lacks
jurisdiction.  Civ.R. 41(B)(4).   Accordingly, we vacate  the entry
of dismissal  with prejudice  and remand  this cause  for entry  of
dismissal without prejudice.
     With respect to  appellate case no.  71809, having ruled  that
the  first  appeal  to the  common  pleas  court  should have  been
dismissed  without  prejudice,  the  doctrine  of res  judicata  is
inapplicable as there  has been  no final judgment  on the  merits.
See Grava v. Parkman Twp. (1995), 73 Ohio St.3d 379.
     Therefore, in  case no.  71809, we  vacate  the trial  court's
journal  entry  dismissing   the  case   and  remand  for   further
proceedings pursuant to  the finding  of the Industrial  Commission
                                -3-
that proper notice of  its decision was not received  by appellants
and the consequent timely  appeal filed by appellants in  said case
no. 71809.
                                -4-
     This cause is vacated and  remanded for proceedings consistent
with this opinion.  
     It is, therefore,  considered that said appellants  recover of
said appellee their costs herein.  
     It is ordered that a special mandate be sent to said  court to
carry this judgment into execution.  
     A certified copy  of this entry  shall constitute the  mandate
pursuant to Rule 27 of the Rules of Appellate Procedure.    
                              PATRICIA A. BLACKMON 
                              PRESIDING JUDGE
                              JOSEPH J. NAHRA, JUDGE          
                              LEO M. SPELLACY, JUDGE          
N.B.   This entry is an announcement of  the court's decision.  See
App.R. 22(B), 22(D) and  26(A); Loc.App.R. 27.  This  decision will
be journalized and will become the judgment and order of the  court
pursuant to App.R. 22(E) unless  a motion for reconsideration  with
supporting brief, per App.R.  26(A), is filed within ten  (10) days
of the announcement  of the court's decision.  The  time period for
review  by the Supreme  Court of Ohio  shall begin to  run upon the
journalization  of  this court's  announcement  of decision  by the
.