Exhibit 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the incorporation by reference in the registration statements listed below of our reports dated February 25, 2005, relating to the consolidated financial statements, management’s assessment of the effectiveness of internal control over financial reporting, the effectiveness of internal control over financial reporting and the financial statement schedule, 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

Pittsburgh, Pennsylvania

February 25, 2005