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):
                                December 10, 2007


                         United States Steel Corporation
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             (Exact name of registrant as specified in its charter)


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

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

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

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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:

[  ] Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[  ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

 2

Item 1.01  Entry into a Material Definitive Agreement

Pursuant  to  an  Indenture dated as of May 21, 2007 (the  "Indenture")  between
United States Steel Corporation (the "Corporation") and The Bank of New York, as
trustee  (the  "Trustee"),  a copy of which was filed  as  Exhibit  4.1  to  the
Corporation's Report on Form 8-K filed on May 22, 2007, the Corporation and  the
Trustee  entered into a Second Supplemental Indenture dated as of  December  10,
2007  (the  "Supplemental Indenture").  The Supplemental Indenture provides  for
the  issuance  and  sets  forth  the  terms  (such  as  mandatory  and  optional
redemption)  of the Corporation's 7.00% Senior Notes due 2018.  The Supplemental
Indenture  also  contains covenants regarding limitations  on  liens  and  sale-
leasebacks  and the purchase of the notes upon a change of control  as  well  as
other customary provisions.

A copy of the Supplemental Indenture is attached as Exhibit 4.1 to this
Form 8-K.

Item 2.03  Creation of a Direct Financial Obligation or an Obligation under an
Off-Balance Sheet Arrangement of a Registrant.

On December 10, 2007, the Corporation consummated the issuance and sale of
$500,000,000 principal amount of the Corporation's 7.00% Senior Notes due 2018
pursuant to the terms of the Indenture and the Supplemental Indenture.  The
terms of the notes are set forth in the notes and in the Indenture and the
Supplemental Indenture.

A copy of the form of note is attached as Exhibit 4.2 to this Form 8-K.

Item 9.01  Financial Statements and Exhibits

      (d)  Exhibits

           4.1  Second Supplemental Indenture dated as of December 10, 2007 to
                Indenture dated as of May 21, 2007.

           4.2  7.00% Senior Notes due 2018


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 T. Brockway
     --------------------------
     Larry T. Brockway
     Vice President & Treasurer


Dated:  December 10, 2007