US Air Force bombed the Manshu Iron & Steel Company (MISC) in Anshan five times in 1944. All these air raids were organized by the 20 th Air Force of the US based in Chengdu, Sichuang province, and two attacks among five left the MISC serious damages. The B 29, the Superfortress, which was newly developed in the US and distributed to the China theater in April of 1944, was mobilized in the operations. The damage of the MISC between July to November 1944 was quite heavy, and losses to assumed output became huge as follows; coke 46.5%, pig iron 50.2%, steel ingot 58.3, rolled steel 62.4%. Those damages were, however, quickly recovered to considerably high level by March of 1945, i.e. coke 93.8%, pig iron 99.1%, steel ingot 73.2%, rolled steel 98.3%. Even after the confiscation by the Russian Red Army, the coke sector resumed its production ability to over 88% by 1953. The purpose of this paper is to clarify the degree of the air raid damages, and to describe the reconstruction process of the coke sector, which was most seriously destroyed by those bombings. The report of the United States Strategic Bombing Survey and some unknown memoirs written by the ex-staff of the MISC are used as main sources.