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 27, 2006 relating to the consolidated financial statements, financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, 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
      333-108131    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.    333-76394    United States Steel Corporation 2002 Stock Plan
      333-99257    United States Steel Corporation Savings Fund Plan for Salaried Employees
      333-125221    United States Steel Corporation 2005 Stock Incentive Plan

 

/s/ PricewaterhouseCoopers LLP

Pittsburgh, Pennsylvania
February 27, 2006