-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 jD9vC/UvujwHWuJ9H79r1Q==

<SEC-DOCUMENT>0000921895-05-001492.txt : 20050902
<SEC-HEADER>0000921895-05-001492.hdr.sgml : 20050902
<ACCEPTANCE-DATETIME>20050902163657
ACCESSION NUMBER:		0000921895-05-001492
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050831
FILED AS OF DATE:		20050902
DATE AS OF CHANGE:		20050902

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LICHTENSTEIN WARREN G
		CENTRAL INDEX KEY:			0001005784
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04252
		FILM NUMBER:		051068327

	BUSINESS ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS L P
		STREET 2:		32ND FLOOR 590 MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-758-3232

	MAIL ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS II L P
		STREET 2:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEEL PARTNERS II LP
		CENTRAL INDEX KEY:			0000915653

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04252
		FILM NUMBER:		051068328

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE
		STREET 2:		32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-758-3232

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER NAME:	
		FORMER CONFORMED NAME:	STEEL PARTNERS II L P
		DATE OF NAME CHANGE:	19950627

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEEL PARTNERS LLC
		CENTRAL INDEX KEY:			0001262861

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04252
		FILM NUMBER:		051068326

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-758-3232

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVENUE, 32ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ste25.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-08-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000915653</rptOwnerCik>
            <rptOwnerName>STEEL PARTNERS II LP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001005784</rptOwnerCik>
            <rptOwnerName>LICHTENSTEIN WARREN G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O STEEL PARTNERS II, L.P.</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>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001262861</rptOwnerCik>
            <rptOwnerName>STEEL PARTNERS LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O STEEL PARTNERS II, L.P.</rptOwnerStreet1>
            <rptOwnerStreet2>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1.00 par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-08-31</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>81600</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>32.5710</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2070150</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1.00 par value per share</value>
            </securityTitle>
            <transactionDate>
                <value>2005-09-01</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6900</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>33.7284</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2077050</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This Form 4 is filed jointly by Warren G. Lichtenstein, Steel Partners, L.L.C. (&quot;Steel LLC&quot;) and Steel Partners II, L.P. (&quot;Steel LP&quot;). Mr. Lichtenstein is the Chairman of the Board of the Issuer. Mr. Lichtenstein and Steel LLC are deemed to be 10% owners of the Issuer and Steel LP is a 10% owner of the Issuer. The securities reported in this Form 4 are owned directly by Steel LP, and owned indirectly by Steel LLC by virtue of it being the general partner of Steel LP and by Mr. Lichtenstein by virtue of his position as the sole executive officer and managing member of Steel LLC. Steel LLC and Mr. Lichtenstein disclaim beneficial ownership of the shares owned by Steel LP except to the extent of their pecuniary interest therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Steel Partners II, L.P., By: Steel Partners, L.L.C., General Partner, By: /s/ Warren G. Lichtenstein, Managing Member</signatureName>
        <signatureDate>2005-09-02</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Lichtenstein, Warren G.</signatureName>
        <signatureDate>2005-09-02</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>By: Steel Partners, L.L.C., By: /s/ Warren G. Lichtenstein, Managing Member</signatureName>
        <signatureDate>2005-09-02</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----