Exhibit 99.2



STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL
OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, John P. Surma state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of
ÁñÁ«ÊÓƵ and, except as corrected or supplemented in a
subsequent covered report:

  *  no covered report contained an untrue statement of a material fact as of
     the end of the period covered by such report (or in the case of a report on
     Form 8-K or definitive proxy materials, as of the date on which it was
     filed); and

  *  no covered report omitted to state a material fact necessary to make the
     statements in the covered report, in light of the circumstances under which
     they were made, not misleading as of the end of the period covered by such
     report (or in the case of a report on Form 8-K or definitive proxy
     materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with United States Steel
Corporation's audit committee.

(3) In this statement under oath, each of the following, if filed on or before
the date of this statement, is a "covered report":

  *  Annual Report on Form 10-K for the year ended December 31, 2001 filed with
     the Commission of ÁñÁ«ÊÓƵ.

  *  all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy
     materials of ÁñÁ«ÊÓƵ filed with the Commission
     subsequent to the filing of the Form 10-K identified above; and

  *  any amendments to any of the foregoing.



/s/ John P. Surma
- -----------------
John P. Surma
August 12, 2002                     Subscribed and sworn to
                                    before me this 12th day of
                                    August, 2002.


                                    /s/ Cheryl A. Collins
                                    ---------------------
                                    Notary Public
                                    My Commission Expires
                                    February 25, 2006