The United States participates in the ITER project and program to enable the study of the science and technology of burning plasmas, a key programmatic element missing from the world fusion program. The 2003 U.S. decision to enter the ITER negotiations followed an extensive series of community and governmental reviews of the benefits, readiness, and approaches to the study of burning plasmas. This paper describes both the technical and the organizational preparations and plans for U.S. participation in the ITER construction activity: in-kind contributions, staff contributions, and cash contributions as well as supporting physics and technology research. Near-term technical activities focus on the completion of R&D and design and mitigation of risks in the areas of the central solenoid magnet, shield/blanket, diagnostics, ion cyclotron system, electron cyclotron system, pellet fuelling system, vacuum system, tritium processing system, and conventional systems.