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

                            FORM 10-C

         REPORT BY ISSUER OF SECURITIES QUOTED ON NASDAQ
                  INTERDEALER QUOTATION SYSTEM

Filled pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934 and Rule 13a-17 or 15d-17 thereunder

First United Corporation
(Exact name of issuer as specified in charter)
19 South Second Street, Oakland, MD 21550                         
(Address of principal executive offices)

Issuer's telephone number, including area code  301-334-9471      

            I. CHANGE IN NUMBER OF SHARES OUTSTANDING

Indicate any change (increase or decrease)of 5% or more 
in the number of shares outstanding:

1. Title of security Common Stock, $.01 Par Value               

2. Number of shares outstanding before the change  4,124,078      

3. Number of shares outstanding after the change   6,186,117     

4. Effective date of change February 8, 1994                      

5. Method of change:
   Specify method(such as merger, acquisition, exchange,              
   distribution, stock split, reverse split, acquisition of stock
   Give brief description of transaction  50% Stock Dividend in   
    the form of a 3:2 stock split                                  
                  II. CHANGE IN NAME OF ISSUER

1. Name prior to change                                          

2. Name after change                                             

3. Effective date of charter amendment changing name             

4. Date of shareholder approval of change, if required           

 
Date February 16, 1994            Philip D. Frantz, Senior V.P.   
                                    (Officer's signature & title)