UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

Under the Securities and Exchange Act of 1934
(Amendment No. __________)*

WHX CORP
(Name of Issuer)

COMMON
(Name of Class of Securities)

929248102
(CUSIP Number)

Check the following box if a fee is being paid with this statement.(A fee is
 not required only if the filing person:  (1) has a previous statement on
 file reporting beneficial ownership of more than five percent of the
 class of securities described in Item 1; and (2) has filed no amendment
 subsequent thereto reporting beneficial ownership of five percent or less of
 such class.) (See Rule 13d-7).

*The remainder of this cover page shall be filled out for a reporting
 person's initial filing on this form with respect to the subject class of
 securities, and for any subsequent amendment containing information
 which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall
 not be deemed to be "filed" for the purpose of Section 18 of the
 Securities Exchange Act of 1934 ("Act") or otherwise subject to the
 liabilities of that section of the Act but shall be subject to all other
 provisions of the Act (however, see the Notes).

SCHEDULE 13G

1. NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

DONALD SMITH & CO., INC
ID NO.       13-2807845

2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                       (a)
                                                       (b)  x
3. SEC USE ONLY


4. CITIZENSHIP OR PLACE OF ORGANIZATION
East 80 Route 4, Suite 360
Paramus, New Jersey  07652
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON
WITH:

5. SOLE VOTING POWER
830,000

6. SHARED VOTING POWER
0

7. SOLE DISPOSITIVE POWER
830,000

8. SHARED DISPOSITIVE POWER
0

9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
830,000

10. CHECK BOX IF THE AGGRAGTE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
5.77%

12. TYPE OF REPORTING PERSON

INVESTMENT ADVISER

(22,315) Item 1
(a)
WHX CORP
Item 2
(b)

(22,316)Item 2
(a)
Donald Smith & Co., Inc.

(b)
East 80 Route 4 - Suite 360
Paramus, New Jersey  07652

(c)
Not applicable

(d)
Common

(e)
CUSIP = 929248102

(22,317)Item 3
(e)
Investment Advisor registered under section 203 of the Investment Advisers Act
 of 1940

(22,318)Item 4
(a)
830,000 shares owned

(b)
5.77% of class

(c)
(i)
830,000
(ii)
0 shares

(iii)
830,000
(iv)
0 shares

(22,319)Item 5
Not applicable

(22,320) Item 6
Not applicable

(22,321)Item 7
Not applicable

(22,322)Item 8
Not applicable

(22,323)Item 9
Not applicable

(22,324)Item 10

	By signing below, I certify that, to the best of my knowledge and belief, the
 securities referred to above were acquired in the ordinary course of
 business and were not acquired for the purpose of and do not have the effect of
 changing or influencing the control of the issuer of such securities and
 were not acquired in connection with or as a participant in any transaction
 having such purposes or effect.

	After reasonable inquiry and to the best of my knowledge and belief,
 I certify that the information set forth in this statement is true, complete
 and correct.

Date:
February 7, 2000

Signature:

Name and Title:
Donald Smith
President