ÁñÁ«ÊÓƵ

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 ÁñÁ«ÊÓƵ, 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

   ÁñÁ«ÊÓƵ Debt Securities,
Preferred Stock and Depository Shares, Common
Stock, Warrants, Stock Purchase Units and Stock
Purchase Contracts Registration Statement

     333-108131

   ÁñÁ«ÊÓƵ Dividend
Reinvestment and Stock Purchase Plan

     333-112257

   ÁñÁ«ÊÓƵ 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

   ÁñÁ«ÊÓƵ Savings Fund
Plan for Salaried Employees

     333-76392

   ÁñÁ«ÊÓƵ Non-Officer
Restricted Stock Plan

     333-76394

   ÁñÁ«ÊÓƵ 2002 Stock Plan

     333-99257

   ÁñÁ«ÊÓƵ Savings Fund
Plan for Salaried Employees

 

/s/     PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Pittsburgh, Pennsylvania

February 25, 2004