-----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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<SEC-DOCUMENT>0000921895-07-002743.txt : 20071204
<SEC-HEADER>0000921895-07-002743.hdr.sgml : 20071204
<ACCEPTANCE-DATETIME>20071204191019
ACCESSION NUMBER:		0000921895-07-002743
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071130
FILED AS OF DATE:		20071204
DATE AS OF CHANGE:		20071204

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:			1214

	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:			KASSAN GLEN M
		CENTRAL INDEX KEY:			0001241789

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04252
		FILM NUMBER:		071285028

	MAIL ADDRESS:	
		STREET 1:		C/O STEEL PARTNERS
		STREET 2:		590 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>kas47.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-11-30</periodOfReport>

    <notSubjectToSection16>1</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>34.74</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-11-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>15000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>46.26</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</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>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>20.12</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-11-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>15000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>60.88</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2012-10-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $1.00 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>61.15</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-11-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>19.85</value>
                    <footnoteId id="F3"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-05-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $1.00 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">This option, which provided for vesting in three equal annual installments beginning May 24, 2005, was cancelled by resolution of the Board of Directors of the Issuer in anticipation of the consummation of the Agreement and Plan of Merger, dated as of October 7, 2007, by and among Marco Acquisition Sub Inc. (&quot;Marco&quot;), Textron Inc. and the Issuer (the &quot;Merger Agreement&quot;), in exchange for a cash payment of $693,900, representing the difference between the full exercise price of the option and the $81.00 per share price offered to shareholders (the &quot;Offer Price&quot;) in connection with the tender offer by Marco to purchase all of the outstanding common stock of the Issuer (the &quot;Tender Offer&quot;).</footnote>
        <footnote id="F2">This option, which provided for vesting in three equal annual installments beginning October 4, 2002, was cancelled by resolution of the Board of Directors of the Issuer in anticipation of the consummation of the Merger Agreement, in exchange for a cash payment of $913,200, representing the difference between the full exercise price of the option and the Offer Price.</footnote>
        <footnote id="F3">This option, which became fully exercisable on November 14, 2007 as a result of the &quot;Change in Control&quot; (as defined under the Issuer's 2006 Long Term Incentive Plan) that occurred upon the consummation of the Tender Offer, was cancelled by resolution of the Board of Directors of the Issuer in anticipation of the consummation of the Merger Agreement, in exchange for a cash payment of $99,250, representing the difference between the full exercise price of the option and the Offer Price.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Kassan, Glen M.</signatureName>
        <signatureDate>2007-12-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----