UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                                                       SEC FILE NUMBER
                                                          0-13823
                                                        CUSIP NUMBER
                                                         302519103

(Check One):   [X ] Form 10-K  [   ] Form 20-F  [   ] Form 11-K  [   ] Form 10-Q
               [  ] Form 10-D  [   ] Form N-SAR [   ] Form N-CSR

                  For Period Ended:   December 31, 2006

If the notification relates to a portion of the filing checked above, identify
the Item (s) to which the notification relates:

PART I - REGISTRATION INFORMATION

FNB UNITED CORP.
150 South Fayetteville Street
Asheboro, North Carolina 27203

PART II - RULES 12b-25 (b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed.

(Check box if appropriate)   [X]

(a) The reasons described in reasonable detail in Part III of this form could
not be eliminated without unreasonable effort or expense;

(b) The subject annual report, semi-annual report, transition report on Form
10-K, Form 20-F or 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be
filed on or before the fifteenth calendar day following the prescribed due date;
or the subject quarterly report of transition report on Form 10-Q, or portion
thereof will be filed on or before the fifth calendar day following the
prescribed due date; and

(c) The accountant's statement or other exhibit required by Rule 12b-25(c) has
been attached if applicable.


PART III - NARRATIVE

State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K, 10-Q,
10-D, N-SAR, N-CSR, or the transition report or portion thereof could not be
filed within the prescribed time period.

The Corporation requires additional time to file its annual report on Form 10-K
for the year ended December 31, 2006 because the Corporation completed a number
of complex transactions outside of the ordinary course during 2006, including
holding company and bank mergers, bond portfolio sales, loan sales transactions,
and a restatement of third quarter earnings, that have contributed to unexpected
difficulties encountered in completing in a timely manner all of the required
disclosures to accompany its financial statements in such report without
unreasonable effort or expense.

PART IV - OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

Jerry A. Little            (336) 626-8300

(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of
1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed If answer is no,
identify report(s). [X] Yes [ ] No

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof. [ ]
Yes [X] No

If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons way a reasonable estimate
of the results cannot be made.

FNB United Corp. has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.

Date:  March 15, 2007

                                     By /s/Jerry A. Little
                                       ---------------------------------------
                                      Jerry A. Little, Secretary and Treasurer