UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549
 

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934


Date of Report (Date of earliest event reported):
January 29, 2008
 
United States Steel Corporation 
(Exact name of registrant as specified in its charter)

Delaware
  
1-16811
  
25-1897152
(State or other
jurisdiction of
incorporation)
  
(Commission File Number)
  
(IRS Employer
Identification No.)

600 Grant Street, Pittsburgh, PA
  
15219-2800
(Address of principal executive offices)
  
(Zip Code)

(412) 433-1121
(Registrant's telephone number,
including area code)
 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) 
   
o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) 
   
o   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 
Item 2.02. Results of Operations and Financial Condition

On January 29, 2008, United States Steel Corporation issued a press release announcing its financial results for fourth quarter and full-year 2007. The full text of the press release, together with related unaudited financial information and statistics, is furnished herewith as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits

Exhibits
     
 
99.1
Press Release dated January 29, 2008, titled “United States Steel Corporation Reports 2007 Fourth Quarter and Full-Year Results,” together with related unaudited financial information and statistics.
 
 
SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

UNITED STATES STEEL CORPORATION
 
 
By
/s/ Larry G. Schultz
 
Larry G. Schultz
 
Vice President & Controller
 

Dated: January 29, 2008
 
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