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): April 24, 2007

                         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)

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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))



Item 2.02. Results of Operations and Financial Condition

On April 24, 2007, United States Steel Corporation issued a press release
announcing its financial results for first quarter 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

      (d)   Exhibits

            99.1  Press Release dated April 24, 2007, titled "United States
                  Steel Corporation Reports 2007 First Quarter 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
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          Larry G. Schultz
          Vice President & Controller

Dated:  April 24, 2007