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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): October 31, 2006

                         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             (IRS Employer
       of incorporation)              File Number)         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 October 31, 2006, United States Steel Corporation issued a press release
announcing its financial results for the third quarter of 2006. 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 October 31, 2006, titled "United States
                    Steel Corporation Reports 2006 Third Quarter 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: October 31, 2006

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