SECURITIES AND EXCHANGE COMMISSION

Form 6-K

For the month of October, 2004
Commission File Number: 1-13368

POSCO

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

POSCO is furnishing under cover of Form 6-K :

Exhibit 99.1: An English-language translation of certain documents presented during an IR Forum held in Seoul, Korea on October 12, 2004. Such documents pertain to POSCO’s operating results for the 3Q of 2004.

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.