SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    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 September 2004

                         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.)

                   Form 20-F [ x ]          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.

                      Yes [   ]                No [ x ]
                           ---                     ---

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



POSCO is furnishing under cover of Form 6-K :

EXHIBIT 99.1 : An English-language translation of documents with respect to the
response to the requested disclosure from KSE.



o EXHIBIT 99.1


                 RESPONSE TO THE REQUESTED DISCLOSURE FROM KSE
    REGARDING TO THE ARTICLE ON POSCO'S PLAN OF DEVELOPING METALLURGIC COAL


The Company is reviewing metallurgic development opportunities at Heilongjiang
in China with joint companies. The Company held preliminary discussions with the
joint companies however, nothing has been determined.



                                   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  September 8, 2004                        By   /s/ Cho, Jae-Ku
-----------------------------                    ------------------------------
*Print the name and title under the            (Signature)*
signature of the signing officer.              Name:  Cho, Jae-Ku
                                               Title: General Manager of Finance
                                                      Management Department