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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

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

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                Date of Report (Date of earliest event reported):
                                January 24, 2005

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

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

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

                                 (412) 433-1121
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              (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:

[ ]  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))

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ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On January 24, 2005, United States Steel Corporation issued a press release
titled "United States Steel Corporation Reports Record 2004 Fourth Quarter and
Full-year Results." 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

      (c)  Exhibits

           99.1      Press Release dated January 24, 2005, titled "United States
                     Steel Corporation Reports Record 2004 Fourth Quarter and
                     Full-year Results," together with related unaudited
                     financial information and statistics.

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                                    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
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    Larry G. Schultz
    Vice President & Controller

Dated: January 25, 2005

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