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 17, 2004, relating to the financial statements and financial statement schedule of United States Steel Corporation, which appear in this Form 10-K.
| On Form S-3: |
Relating to: | |
| File No. 333-75148 |
United States Steel Corporation Dividend Reinvestment and Stock Purchase Plan | |
| 333-99273 |
United States Steel Corporation Debt Securities, Preferred Stock and Depository Shares, Common Stock, Warrants, Stock Purchase Units and Stock Purchase Contracts Registration Statement | |
| 333-108131 |
United States Steel Corporation Dividend Reinvestment and Stock Purchase Plan | |
| 333-112257 |
United States Steel Corporation Debt Securities, Preferred Stock and Depository Shares, Common Stock, Warrants, Stock Purchase Units and Stock Purchase Contracts Registration Statement | |
| On Form S-8: |
Relating to: | |
| File No. 033-60667 |
United States Steel Corporation Parity Investment Bonus | |
| 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 | |
| 333-99257 |
United States Steel Corporation Savings Fund Plan for Salaried Employees | |
| /s/ PricewaterhouseCoopers LLP |
| PricewaterhouseCoopers LLP |
| Pittsburgh, Pennsylvania |
| February 25, 2004 |