Thats a beauty fish but it ain't 44 pounds. Those formula's aren't accurate on fish that big. The guy also has his hands straight out, the oldest(and cheeseiest) way to make your fish appear bigger.

I've got a pic of a buddy of a fish that appears about the same size and he figured it would go 32 pounds. The guy holding the fish is 6'4 225. Heres the pic:



Theres no way theres a 12# difference between the two fish. Having said all that, I haven't caught a Steelie even close to the size of either fish