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 report dated February 25, 2003, except for Note 8
which is as of November 7, 2003 relating to the financial statements, which
appears in United States Steel Corporation's Current Report on Form 8-K dated
November 13, 2003. We also hereby consent to the incorporation by reference in
this Registration Statement on Form S-3 of our report dated February 25, 2003,
relating to the financial statement schedule, which appears 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
January 27, 2004