UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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FORM 8-K

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CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 26, 2006

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UNITED FINANCIAL CORP.

(Exact name of registrant as specified in its charter)

Minnesota

(State or other jurisdiction of incorporation)

|0-28080                                                             | 81-0507591                       
|------------------------------------------------------------------- | ---------------------------------
|(Commission File Number)                                            | (IRS Employer Identification No.)
|                                                                    |                                  
|P. O. Box 2779, 120 First Avenue North,
Great Falls, Montana  59403
|(Address of principal executive offices)                            | (Zip Code)                       

Registrants telephone number, including area code: (406) 727-6106

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

|o | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                  | 
|- | ------------------------------------------------------------------------------------------------------ | 
|o | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                
|o | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
|o | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))





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Item 2.02    Results of Operations
and Financial Conditions.



The information set forth under
Item 7.01 is also intended to be furnished under this Item in accordance with SEC Release No. 33-8216. Such information, including
the Exhibit attached hereto, shall not be deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934, nor
shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act of
1934, except as shall be expressly set forth by specific reference in such filing.



Item 7.01    Regulation FD
Disclosure.



On October 26, 2006, United
Financial Corp. (United) announced its financial results for the third quarter ended September 30, 2006. A copy of the
press release announcing the same is attached as Exhibit 99.1 to this Current Report on Form 8-K.



Note to readers:  Please
see the attached press release for definitions of certain terms.



Cautionary Statement



All statements included or
incorporated by reference in this report, other than statements or characterizations of historical fact, are forward-looking
statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based
on Uniteds current expectations, estimates and projections about Uniteds industry, managements beliefs, and
certain assumptions made by us, all of which are subject to change. Forward-looking statements can often be identified by words
such as anticipates, expects, intends, plans, predicts,
believes, seeks, estimates, may, will, should,
would, could, potential, continue, ongoing, similar expressions, and
variations or negatives of these words, and include, but are not limited to, statements regarding projected results of operations,
market acceptance and performance of Uniteds products and services, the competitive nature of and anticipated growth in
Uniteds markets, its accounting estimates, assumptions and judgments, the impact of tax accounting elections, and
managements future strategic plans. These forward-looking statements are not guarantees of future results and are subject to
risks, uncertainties and assumptions that are difficult to predict and that could cause Uniteds actual results to differ
materially and adversely from those expressed in any forward-looking statement. The risks and uncertainties referred to above
include, but are not limited to: (i) general economic or industry conditions could deteriorate or be less favorable than expected,
resulting in a deterioration in credit quality, a change in the allowance for loan losses, or a reduced demand for Uniteds
products and services; (ii) changes in the domestic interest rate environment could reduce net interest income and could increase
loan losses; (iii) changes in the extensive laws, regulations and policies governing financial services companies could alter
Uniteds business environment or affect operations; (iv) the potential need to adapt to industry changes in information
technology systems, on which United is highly dependent, could present operational issues or require significant capital spending;
(v) competitive pressures could intensify and affect Uniteds profitability, including as a result of continued industry
consolidation, the increased availability of financial services from non-banks, technological developments, or bank regulatory
reform; (vi) the impact of weather conditions in the geographic markets and business areas in which United conducts it business;
and (vii) capital investments in Uniteds businesses may not produce expected growth in earnings anticipated at the time of
the expenditure. These forward-looking statements speak only as of the date of this report. United undertakes no obligation to
revise or update publicly any forward-looking statement for any reason. Readers should also carefully review the risk factors
described in Uniteds most recent Annual Report on Form 10-K for the period ending December 31, 2005.



Item 9.01    Financial
Statements and Exhibits.



(c)
        Exhibits:




Exhibit 99.1 Press Release of United Financial Corp. dated October 26, 2006, reporting financial results for the third quarter of 2006.

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SIGNATURES



Pursuant to the requirements of
the Securities and Exchange Act of 1934, United Financial Corp. has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

|                         |  | UNITED FINANCIAL CORP.
|------------------------ |  | ----------------------
|DATE:   October 27, 2006 |  | By:                   
|                         |  |                       

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EXHIBIT INDEX

|ExhibitNo.   |  | Description                                                                                                               
|------------ |  | --------------------------------------------------------------------------------------------------------------------------
|Exhibit 99.1 |  | Press Release of United Financial Corp. dated October 26, 2006, reporting financial results for the third quarter of  2006

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