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<SEC-DOCUMENT>0001145549-06-001509.txt : 20061026
<SEC-HEADER>0001145549-06-001509.hdr.sgml : 20061026
<ACCEPTANCE-DATETIME>20061025200509
ACCESSION NUMBER:		0001145549-06-001509
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061025
FILED AS OF DATE:		20061026
DATE AS OF CHANGE:		20061025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POSCO
		CENTRAL INDEX KEY:			0000889132
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13368
		FILM NUMBER:		061164027

	BUSINESS ADDRESS:	
		STREET 1:		892 TAECHI 4 DONG
		STREET 2:		POSCO CENTER
		CITY:			KANGNAM GU SEOUL KOR
		STATE:			M5
		ZIP:			00000
		BUSINESS PHONE:		2027855643

	MAIL ADDRESS:	
		STREET 1:		892 TAECHI 4 DONG
		STREET 2:		POSCO CENTER
		CITY:			KANGNAM GU SEOUL KOR
		STATE:			M5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	POHANG IRON & STEEL CO LTD
		DATE OF NAME CHANGE:	19930607
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>h00828e6vk.htm
<DESCRIPTION>POSCO
<TEXT>
<HTML>
<HEAD>
<TITLE>POSCO</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>Form&nbsp;6-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REPORT OF FOREIGN PRIVATE ISSUER<BR>
PURSUANT TO RULE 13a-16 OR 15D-16 UNDER<BR>
THE SECURITIES EXCHANGE ACT OF 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>For the month of October, 2006<BR><BR>
Commission File Number: 1-13368</B></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>POSCO</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Translation of registrant&#146;s name into English)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">POSCO Center, 892 Daechi 4-dong, Kangnam-gu, Seoul, Korea, 135-777<BR>
(Address of principal executive office)</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(Indicate by check mark whether the registrant files or will file annual reports under cover of
Form 20-F or Form 40-F.)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Form 20-F&nbsp;&nbsp;<FONT face="Wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form&nbsp;40-F&nbsp;&nbsp;<FONT face="Wingdings">&#111;</FONT>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#091;Indicate by check mark whether the registrant by furnishing the information contained in this Form
is also<BR>
thereby furnishing the information to the Commission pursuant to Rule&nbsp;12g3-2(b) under the
Securities Exchange Act of 1934.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Yes&nbsp;&nbsp;<FONT face="Wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT face="Wingdings">&#254;</FONT>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#091;If &#147;Yes&#148; is marked, indicate below the file number assigned to the registrant in connection with
Rule&nbsp;12g3-2(b) : 82- <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>.&#093;
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="h00828exv99w1.htm">EX-99.1 CHANGES IN AFFILIATES</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">POSCO is furnishing under cover of Form 6-K :
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Exhibition 99.1 : </B>An English-language translation of documents with respect to Changes in
Affiliates<BR>(Addition)
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="000"></A></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">SIGNATURES
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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, thereunto duly authorized.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><U>POSCO</U><BR>
(Registrant)<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date   October 25, 2006&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/  Lee, Dong-Hee
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">(Signature)*&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>


<TR>
    <TD valign="top" align="left">*Print the name and title under the signature of the signing officer.</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD align="left">Name: Lee, Dong-Hee<BR>
Title: Executive Vice President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>h00828exv99w1.htm
<DESCRIPTION>EX-99.1 CHANGES IN AFFILIATES
<TEXT>
<HTML>
<HEAD>
<TITLE>EX-99.1 CHANGES IN AFFILIATES</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><font face="wingdings">n</font> EX-99.1.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Changes in Affiliates (Addition)</B></U>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. Company to be affiliated
</DIV>







<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- Company Name: POSDATA-CHINA
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- Total Asset (KRW): 191,900,000
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- Total Equity (KRW): 191,900,000
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- Total Liabilities (KRW): -
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- Total
Capital (KRW): 191,900,000
</DIV>


<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->


<TR valign="bottom">

<TD width="19%" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><BR>- Purpose of the company :</DIV></TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="80%" align="left" valign="top"><BR>POS-Watch (a brand name of the digital video recorder) sales,<BR>
System Management services to affiliates of POSCO in China,<BR>
System Integration services to non-affiliates of POSCO in China</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. Name of Company Group: POSCO
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. Reason for Addition: Incorporation of a new corporation
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">4. Total number of affiliated companies after additional affiliation: 60
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5. Date of Addition: October&nbsp;25, 2006
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">6. Others
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">- The
above amount is applied with the exchange rate on Oct.25.2006
(<strike>W</strike>/$:959.50). Total capital of
POSCO-CHINA in USD is U$ 200,000
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

</DIV>
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</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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