EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our reports dated February 15, 2002, relating to the
consolidated financial statements and financial statement schedule of United
States Steel Corporation, which are included in the Annual Report on Form 10-K
for the year ended December 31, 2001. We also consent to the reference to us
under the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP
Pittsburgh, Pennsylvania

March 19, 2002