SECURITIES AND EXCHANGE COMMISSION

Form 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15D-16 UNDER
THE SECURITIES EXCHANGE ACT OF 1934

For the month of May 2005

Commission File Number: 1-13368

POSCO

(Translation of registrant’s name into English)

POSCO Center, 892 Daechi 4-dong, Kangnam-gu, Seoul, Korea, 135-777
(Address of principal executive office)

     (Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.)

     [Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

     [If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b) : 82-                             .]

 

TABLE OF CONTENTS

SIGNATURES
Ex-99.1 Investment in Other Corporation(KIECO)

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Table of Contents

POSCO is furnishing under cover of Form 6-K :

     Exhibition 99.1 : An English-language translation of documents with respect to the Investment in other corporation(KIECO).

 

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	POSCO (Registrant)
Date  May 24, 2005	By  /s/ Cho , Jae-Ku
	(Signature)*

*Print the name and title under the signature of the signing officer.     Name: Cho, Jae-Ku

Title: General Manager of Finance Management
          Department