8-K

                                  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):
                                  May 16, 2007


                         United States Steel Corporation
- --------------------------------------------------------------------------------
             (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)

- --------------------------------------------------------------------------------

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 8.01. Other Events

On May 16, 2007, United States Steel Corporation ("U. S. Steel") announced an
offering of $900 million aggregate principal amount of Senior Unsecured Notes.
The prospectus and prospectus supplement have been filed with the Securities
and Exchange Commission ("SEC") and are available through the SEC web site.
A copy of the press release in substantially the form released is filed
herewith as Exhibit 99.1.


Item 9.01. Financial Statements and Exhibits

     (d)  Exhibits

         99.1 Press release titled "U. S. Steel Announces Offering of
              $900 Million of Senior Unsecured Notes"


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:  May 16, 2007

EX-99.1

                                                                    Exhibit 99.1




                        U. S. STEEL ANNOUNCES OFFERING OF
                     $900 MILLION OF SENIOR UNSECURED NOTES

     PITTSBURGH, May 16, 2007 - United States Steel Corporation (NYSE: X)
announced today its intent to offer $900 million aggregate principal amount of
Senior Unsecured Notes. The issuance of the Notes is subject to market and other
conditions.
     The proceeds of the offering are intended to be used to redeem all of the
currently outstanding 9.75% Senior Notes due 2010 and to fund a portion of the
Lone Star Technologies, Inc. acquisition.
     This press release does not constitute an offer to sell or the solicitation
of an offer to buy, nor shall there be any sale of these securities in any state
or jurisdiction in which such an offer, solicitation or sale would be unlawful
prior to registration or qualification under the securities laws of any such
state. J.P. Morgan Securities Inc., Morgan Stanley & Co. Incorporated, Banc of
America Securities LLC and RBS Greenwich Capital will be joint book runners for
this offering.
     U. S. Steel has filed a registration statement (including a prospectus)
with the Securities and Exchange Commission (SEC) for the offering to which this
communication relates. Before you invest, you should read the prospectus in that
registration statement and other documents that U. S. Steel has filed with the
SEC for more complete information about U. S. Steel and this offering. You may
get these documents for free by visiting the SEC web site at www.sec.gov. Copies
of the prospectus may also be obtained from U. S. Steel, 600 Grant Street,
Pittsburgh, Pa., 15219-2800, Attention: Manager-Investor Relations.