# 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): March 2, 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 March 2, 2006, United Financial Corp. (United) announced its financial
results for the fourth quarter ended December 31, 2005. 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 documents United files
from time to time with the Securities and Exchange Commission.

Item
9.01 Financial Statements and Exhibits.

| | (c) | Exhibits:
| | --- | ---------

| |  | Exhibit
99.1 Press Release of United Financial Corp. dated March 2, 2006, reporting financial
results for the fourth quarter of 2005.
| |  | -------------------------------------------------------------------------------------------------------------------------------------

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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: March 6, 2006 | By: | /s/ Paula J. Delaney   
|------------------- | --- | -----------------------
|                    |     |                        
|                    |     | Paula J. Delaney       
|                    |     | Chief Financial Officer

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# EXHIBIT INDEX

|Exhibit No.  |  | Description                                                                                                            
|------------ |  | -----------------------------------------------------------------------------------------------------------------------
|Exhibit 99.1 |  | Press Release of United Financial Corp. dated March 2, 2006, reporting financial results for the fourth quarter
of 2005

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