<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: BLUEFIN CAPITAL MANAGEMENT, LLC -->
          <cik>0001144208</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common stock, par value $1.00 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>01/16/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001163302</issuerCik>
        <issuerName>UNITED STATES STEEL CORP</issuerName>
        <issuerCusip>912909108</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>600 GRANT ST</com:street1>
          <com:street2>ROOM 1500</com:street2>
          <com:city>PITTSBURGH</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>15219-2800</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>BLUEFIN CAPITAL MANAGEMENT, LLC</reportingPersonName>
      <citizenshipOrOrganization>NY</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>23258700.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>23258700.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>23258700.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>10.3</classPercent>
      <typeOfReportingPerson>BD</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>UNITED STATES STEEL CORP</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>600 GRANT ST ROOM 1500 PITTSBURGH, PENNSYLVANIA 15219-2800</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>BLUEFIN CAPITAL MANAGEMENT, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>41 MADISON AVENUE
36TH FLOOR
NEW YORK, New York
10010</principalBusinessOfficeOrResidenceAddress>
        <citizenship>BLUEFIN CAPITAL MANAGEMENT, LLC - NEW YORK</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>BD</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>23258700</amountBeneficiallyOwned>
        <classPercent>10.3</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>BLUEFIN CAPITAL MANAGEMENT, LLC - 23258700</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>BLUEFIN CAPITAL MANAGEMENT, LLC - 0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>BLUEFIN CAPITAL MANAGEMENT, LLC - 23258700</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>BLUEFIN CAPITAL MANAGEMENT, LLC - 0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BLUEFIN CAPITAL MANAGEMENT, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Christopher McGuigan</signature>
        <title>Risk Manager</title>
        <date>01/29/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
