Exhibit 12.2

United States Steel Corporation

Computation of Ratio of Earnings to Fixed Charges

(Unaudited)

	Nine Months Ended September 30,				Year Ended December 31,
(Dollars in Millions)	2006		2005*		2005		2004		2003			2002		2001
Portion of rentals representing interest	$	33	$	36	$	45	$	51	$	46		$	34	$	45
Capitalized interest		3		7		12		8		8			6		1
Other interest and fixed charges		94		59		87		131		156			136		153
Total fixed charges (A)	$	130	$	102	$	144	$	190	$	210		$	176	$	199
Earnings-pretax income with applicable adjustments (B)	$	1,530	$	1,209	$	1,467	$	1,687	$	(559	)	$	202	$	(382	)
Ratio of (B) to (A)		11.77		11.85		10.19		8.88		(a	)		1.15		(b	)

* During the fourth quarter of 2005, U.S. Steel changed its method of determining the cost of U. S. Steel Kosice’s inventories from the last-in, first-out method to the first-in, first-out method. See Note 2 to the financial statements in the United States Steel Corporation 2005 Annual Report on Form 10-K. Results for the nine months ended September 30, 2005 have been adjusted to apply this change retrospectively.

^(a) Earnings did not cover fixed charges by $769 million.

^(b) Earnings did not cover fixed charges by $581 million.