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):
                                 March 10, 2008


                         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 March 10, 2008, United States Steel Corporation ("U. S. Steel") announced
that it was surprised and disappointed that the Indiana Court of Appeals
reversed a previous decision of the Indiana Utilities Regulatory Commission
involving a rate escalation provision in U. S. Steel's electric power supply
contract with Northern Indiana Public Service Company.  U. S. Steel intends
to seek a review of this decision, but expects to establish a pre-tax reserve
of approximately $45 million in its first quarter results.  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 Disappointed by Indiana Court
                of Appeals Ruling"


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:  March 10, 2008

EX-99.1

                                                                    Exhibit 99.1




           U. S. STEEL DISAPPOINTED BY INDIANA COURT OF APPEALS RULING

     PITTSBURGH, March 10, 2008 - United States Steel Corporation (NYSE: X)
announced today that the Indiana Court of Appeals reversed a previous decision
of the Indiana Utilities Regulatory Commission (IURC) involving a rate
escalation provision in U. S. Steel's electric power supply contract with
Northern Indiana Public Service Company (NIPSCO).  The decision, handed down by
the Court on Friday, March 7, 2008, held that a rate provision in a 1999
agreement between the parties applied to certain electric demand charges since
October 1, 2005 - that will continue until July 2009 - and remanded the case to
the IURC for calculation of the charges.  U. S. Steel is surprised and
disappointed over the outcome of the case, which it had won on a summary
judgment motion before the IURC.  U. S. Steel intends to seek a review of this
decision by the Indiana Supreme Court, but expects to establish a pre-tax
reserve of approximately $45 million in its first quarter results related to
prior year effects.
                                      -oOo-
For more information about U. S. Steel visit www.ussteel.com.