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 report dated February 27, 2008 relating to the consolidated financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears 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 | |||
| 333-141080 | United States Steel Corporation Senior Debt Securities, Subordinated Debt Securities, Common Stock, Preferred Stock, Depositary Shares, Warrants, Stock Purchase Contracts and Stock Purchase Units | |||
| 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, 2008