Exhibit 12.2

UNITED STATES STEEL CORPORATION

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Unaudited)

	Year Ended December 31,
(Dollars in Millions)	2004	2003		2002	2001		2000
Portion of rentals representing interest	$51	$46		$34	$45		$48
Capitalized interest	8	8		6	1		3
Other interest and fixed charges	131	156		136	153		115
Total fixed charges (A)	$190	$210		$176	$199		$166
Earnings-pretax income (loss) with       applicable adjustments (B)	$1,638	$(604	)	$183	$(387	)	$187
Ratio of (B) to (A)	8.62	(a)		1.04	(b)		1.13

(a) Earnings did not cover fixed charges by $814 million.

(b) Earnings did not cover fixed charges by $586 million.