Provided is a steel cord for reinforcing a rubber article, which has an improved durability against so-called cuts, such as notches and perforations, which are generated in the case of treading on an obtusely or sharply pointed projection, without decreasing the strength in the axial direction of the cord, and without increasing the thickness in the radial direction, namely without increasing the weight of a tire, as well as a tire using the steel cord for reinforcing a rubber article as a reinforcing material, especially a construction vehicle tire. Also provided is a steel cord for reinforcing rubber articles with a multi-twisted structure formed by twisting a plurality of sheath strands formed by twisting a plurality of wires around a core strand formed by twisting a plurality of wires, and the core strand being constituted of an at least three-layer-twisted structure formed by twisting core filaments and sheath filaments. The lowest tensile breaking strength of filament bs and the tensile breaking strength of steel cord Bc satisfy the relationship represented by the following formula: bs/Bc×100≧0.65.