# UNITED STATESSECURITIES AND
EXCHANGE COMMISSIONWashington, D.C. 20549

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# FORM 8-K

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# CURRENT REPORT

Pursuant to
Section 13 or 15(d) of theSecurities Exchange Act
of 1934

Date  of Report
(Date of earliest event reported): April 27, 2006

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

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 April 27, 2006,
United Financial Corp. (United) announced its financial results for the first quarter ended March 31, 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 April 27, 2006, reporting financial results for the first 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:   April 28, 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 April 27, 2006, reporting financial results for the first quarter of 2006

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