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 25, 2003, relating to the
financial statements and financial statement schedule, which appear in United
States Steel Corporation's Annual Report on Form 10-K for the year ended
December 31, 2002. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
August 21, 2003