SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

SCHEDULE 14D-9

(RULE 14d-101)

SOLICITATION/RECOMMENDATION STATEMENT UNDER SECTION 14(d)(4)

OF THE SECURITIES EXCHANGE ACT OF 1934

(Amendment No. 1)

UNITED INDUSTRIAL CORPORATION

(Name of Subject Company)

UNITED INDUSTRIAL CORPORATION

(Name of Person Filing Statement)

COMMON STOCK, PAR VALUE $1.00 PER SHARE

(Title of Class of Securities)

910671106

(CUSIP Number of Class of Securities)

Frederick M. Strader

Chief Executive Officer and President

United Industrial Corporation
124 Industry Lane

Hunt Valley, Maryland  21030

(410) 628-3500

(Name, address and telephone number of person authorized to receive

notice and communications on behalf of the person filing statement)

Copies to:

Steven L. Kirshenbaum, Esq.

Julie M. Allen, Esq.

Proskauer Rose LLP

1585 Broadway

New York, NY 10023

(212) 969-3000

o  Check the box if the filing relates to preliminary communications made before the

commencement date of a tender offer.

This Amendment No. 1 to Schedule 14D-9 (this “Amendment”) amends and supplements the Schedule 14D-9 (the “Schedule 14D-9”) initially filed by United Industrial Corporation, a Delaware corporation (the “Company”), with the Securities and Exchange Commission (the “SEC”) on October 16, 2007, relating to the tender offer commenced by Textron Inc., a Delaware corporation (“Textron”), through its indirect wholly owned subsidiary, Marco Acquisition Sub Inc., a Delaware corporation (the “Purchaser”), to acquire all of the outstanding Shares in exchange for $81.00 net to the sellers in cash without interest per Share, upon the terms and subject to the conditions of the Merger Agreement as described in the Offer to Purchase dated October 16, 2007 and in the related Letter of Transmittal contained in the Schedule TO filed by Textron and Purchaser with the SEC on October 16, 2007.  Except as otherwise indicated herein, the information set forth in the Schedule 14D-9 remains unchanged.  Capitalized terms used but not defined herein have the meanings ascribed to them in the Schedule 14D-9.

The information in the Schedule 14D-9 is incorporated in this Amendment by reference, except that such information is hereby amended and supplemented to the extent specifically provided herein.

ITEM 8. ADDITIONAL INFORMATION

Item 8 is hereby amended and supplemented by replacing in its entirety the first sentence of the second paragraph of the subsection entitled “Effects of the Transaction on the Company’s 3.75% Senior Convertible Notes due 2024 – Conversion of the Notes”:

“The current conversion rate applicable to the Notes is 25.4863 Shares per $1,000 principal amount of Notes.”

SIGNATURE

After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

	UNITED INDUSTRIAL CORPORATION
	By	/s/ James H. Perry
		James H. Perry
		Vice President, Chief Financial Officer and Controller
Dated:  October 22, 2007