EXHIBIT 23.2



                         CONSENT OF INDEPENDENT AUDITORS



We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 5, 2003 except for Notes 1 and 10, as to which
the date is March 25, 2003, with respect to the consolidated financial
statements of National Steel Corporation and Subsidiaries (Debtor-in-Possession)
incorporated by reference in the Registration Statement (Form S-3) and the
related Prospectus of United States Steel Corporation for the registration of
its debt securities, common stock, stock purchase units, preferred stock and
depositary shares, warrants, and stock purchase contracts.




/s/ Ernst & Young LLP
Indianapolis, Indiana
January [  ], 2003