U. S. Steel Košice, s.r.o. is a steel company located in Šaca, Košice, Slovakia.
The company is decended from the former communist-era company Východoslovenské železiarne (VSŽ) Košice (East Slovak Ironworks, Košice), founded in 1959 and privatized in 2000 when U.S. Steel bought the company. As of January, 2024 U.S. Steel group is being bought by Japanese Nippon Steel corporation.