Exhibit 23.

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in the registration
statements listed below of our reports dated February 15, 2002, relating to the
financial statements and financial statement schedule, which appear in this
Annual Report on Form 10-K.

On Form S-3:             Relating to:
- ------------             -----------

File No. 333-75148       United States Steel Corporation Dividend Reinvestment
                         and Stock Purchase Plan

         333-84200       United States Steel Corporation debt securities,
                         preferred stock, depositary shares, common stock and
                         warrants

On Form S-8:             Relating to:
- ------------             ------------

File No. 033-60667       United States Steel Corporation Parity Investment Bonus

         333-00429       United States Steel Corporation Savings Fund Plan for
                         Salaried Employees

         333-36840       United States Steel Corporation Savings Fund Plan for
                         Salaried Employees

         333-76392       United States Steel Corporation Non-Officer Restricted
                         Stock Plan

         333-76394       United States Steel Corporation 2002 Stock Plan


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
March 19, 2002