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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 EpErw48lCodAfPIMjn//xcpG0Vj8JKbcZBYGwThYYe5hj4en9k53A0dfJtCJ2sgl
 I7kPm4nVcDvt4LAkLNUerg==

<SEC-DOCUMENT>0000921895-05-000893.txt : 20050615
<SEC-HEADER>0000921895-05-000893.hdr.sgml : 20050615
<ACCEPTANCE-DATETIME>20050609193319
ACCESSION NUMBER:		0000921895-05-000893
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050524
FILED AS OF DATE:		20050609
DATE AS OF CHANGE:		20050609

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KASSAN GLEN M
		CENTRAL INDEX KEY:			0001241789

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04252
		FILM NUMBER:		05888545

	MAIL ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS
		STREET 2:		590 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED INDUSTRIAL CORP /DE/
		CENTRAL INDEX KEY:			0000101271
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				952081809
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		124 INDUSTRY LANE
		CITY:			HUNT VALLEY
		STATE:			MD
		ZIP:			21030
		BUSINESS PHONE:		(410) 628-3500

	MAIL ADDRESS:	
		STREET 1:		124 INDUSTRY LANE
		CITY:			HUNT VALLEY
		STATE:			MD
		ZIP:			21030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOPP INDUSTRIES CORP
		DATE OF NAME CHANGE:	19710510

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HAYES MANUFACTURING CORP
		DATE OF NAME CHANGE:	19660911
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>kas15.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-05-24</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000101271</issuerCik>
        <issuerName>UNITED INDUSTRIAL CORP /DE/</issuerName>
        <issuerTradingSymbol>UIC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001241789</rptOwnerCik>
            <rptOwnerName>KASSAN GLEN M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O STEEL PARTNERS, LTD.</rptOwnerStreet1>
            <rptOwnerStreet2>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>34.7400</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-05-24</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>15000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-05-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $1.00 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option becomes exercisable in three equal installments on the date of grant, on the date of the Issuer's 2006 Annual Meeting of Stockholders (provided Mr. Kassan remains a non-employee director immediately following such meeting) and on the date of the Issuer's 2007 Annual Meeting of Stockholders (provided Mr. Kassan remains a non-employee director immediately following such meeting), subject to the terms of the Issuer's 1996 Stock Option Plan For Non-employee Directors.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Kassan, Glen M.</signatureName>
        <signatureDate>2005-06-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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