POSCO (formerly Pohang Iron and Steel Company) (KRX: 005490, NYSE: PKX, TYO: 5412, LSE: PIDD) is a multinational steel-making company headquartered in Pohang, South Korea. It had an output of 35.4 million tonnes of crude steel in 2010, making it the world's fifth-largest steelmaker by this measure. In the same year, it was the world's largest steel manufacturing company by market value.

POSCO currently operates two integrated steel mills in South Korea, in Pohang and Gwangyang. In addition, POSCO operates a joint venture with U.S. Steel, USS-POSCO, which is located in Pittsburg, California.

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