UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

  WASHINGTON, D.C. 20549

________________________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of
earliest event reported): 

 March 28, 2008 (March 25, 2008)

________________________________



NORFOLK SOUTHERN
CORPORATION

(Exact name
of registrant as specified in its charter)

________________________________
 






 
  
  
Virginia
  
  
  
1-8339
  
  
  
52-1188014
  
 
 
  
  
(State or Other
  Jurisdiction 

  of Incorporation)
  
  
  
(Commission File
  Number)
  
  
  
(IRS Employer

  Identification Number)
  
 
 
  

  


  
  

  


  
  

  


  
 
 
  
  
 
	

	Three Commercial Place
  
  

  


  
  
  
 
	
(757) 629-2680
  
 
 
  
  
Norfolk, Virginia  
  
23510-9241
  
  

  
  
  
(Registrant's
  telephone number, including area code)
  
 
 
  
  
(Address of principal
  executive offices)
  
  

  
  

  
 




No Change

(Former name or former address, if changed since last report)

Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:

[
 ]    Written communications pursuant to Rule 425 under the
Securities Act  (17 CFR 230.425)

[
 ]    Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)

[
 ]    Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act

        (17 CFR 240.14d-2(b))

[
 ]    Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act

        (17 CFR 240.13e-4(c)) 


Item 7.01.    Regulation FD Disclosure.



 On
March 25, 2008, Norfolk Southern Corporation's Board of Directors approved the
addition of $64.0 million to its 2008 capital expenditures budget to accelerate
the purchase of approximately 750 new coal cars.  Norfolk Southern has in place
a multi-year program to replace its existing coal car fleet.  By purchasing
these cars ahead of schedule and placing them in service prior to December 31,
2008, Norfolk Southern expects to be eligible to receive a bonus depreciation
deduction for tax purposes under the Economic Stimulus Act of 2008.  



Any
statements contained in this Current Report on Form 8-K which are not related
to historical facts are forward-looking statements as that term is defined in
the Private Securities Litigation Reform Act of 1995.  Such forward-looking
statements are subject to risks and uncertainties which could cause actual
results to differ.  See the Registrant's Annual Report on Form 10-K for the
fiscal year ended December 31, 2007 for discussions of certain of these risks
and uncertainties.
                                                                             
SIGNATURES

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





                                                                             
SIGNATURES

                                                                              NORFOLK SOUTHERN CORPORATION

                                                                              (Registrant)

                                                                              /s/ Howard D. McFadden

                                                                              _________________________________

                                                                              Name: 
Howard D. McFadden

                                                                              Title:   
Corporate Secretary

Date:  March
28, 2008