Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 25, 2003, except for Note 8
which is as of November 7, 2003 relating to the financial statements, which
appear in 91ÖÆƬ³§ Corporation's Current Report on Form 8-K dated
November 13, 2003. We also hereby consent to the incorporation by reference in
this Registration Statement on Form S-3 of our report dated February 25, 2003,
relating to the financial statement schedule, which appears in United States
Steel Corporation's Annual Report on Form 10-K for the year ended December 31,
2002. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
December 4, 2003