UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934

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                Date of Report (Date of earliest event reported):
                                  July 27, 2004

                         United States Steel Corporation

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             (Exact name of registrant as specified in its charter)

   Delaware                       1-16811                       25-1897152
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(State or other            (Commission File Number)            (IRS Employer
jurisdiction of                                             Identification No.)
incorporation)

        600 Grant Street, Pittsburgh, PA                        15219-2800
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    (Address of principal executive offices)                    (Zip Code)

                                 (412) 433-1121
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                         (Registrant's telephone number,
                              including area code)



Item 7. Financial Statements and Exhibits

      (c)   Exhibits

            99.1  Press Release dated July 27, 2004, titled "United States Steel
                  Corporation Reports 2004 Second Quarter Results," together
                  with related unaudited financial information and statistics.

Item 12. Results of Operations and Financial Condition

On July 27, 2004, United States Steel Corporation issued a press release titled
"United States Steel Corporation Reports 2004 Second Quarter Results." The full
text of the press release, together with related unaudited financial information
and statistics, is furnished herewith as Exhibit 99.1.

                                    SIGNATURE

      Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

UNITED STATES STEEL CORPORATION

 By /s/ Larry G. Schultz
    --------------------
    Larry G. Schultz
    Vice President & Controller

Dated: July 27, 2004