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

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934


      Date of Report (Date of earliest event reported): February 24, 2004


                            First United Corporation
             (Exact name of registrant as specified in its charter)


       Maryland                          0-14237                 52-1380770
       --------                          -------                 ----------
(State or other jurisdiction      (Commission file number)     (IRS Employer
of incorporation or organization)                           Identification No.)

                19 South Second Street, Oakland, Maryland 21550
              (Address of principal executive offices) (Zip Code)


                                 (301) 334-9471
              (Registrant's telephone number, including area code)


                                      N/A
         (Former Name or Former Address, if Changed Since Last Report)





Item 9.  Regulation FD Disclosure.

     First United Corporation (the "Corporation")  disclosed on February 24,2004
that  preliminary  results for the quarter and the year ended  December 31, 2003
reflect,  on an unaudited  basis,  net income of $2.8 million and $10.7 million,
respectively,  and  earnings  per share of $.46 and $1.77,  respectively.  These
results  are  subject  to the  completion  of  the  Corporation's  audit  by its
independent   accountants   and  to  review  by  the  Audit   Committee  of  the
Corporation's Board of Directors.  The Corporation  presently expects to release
audited results for the quarter and year ended December 31, 2003 during the week
of February 29, 2003.

     The  information  contained in this Item 9 shall not be deemed  "filed" for
purposes of Section 18 of the  Securities  Exchange Act of 1934, as amended (the
"Exchange Act"), or incorporated by reference in any filing under the Securities
Act of 1933, as amended,  or the Exchange Act,  except as shall be expressly set
forth by specific reference in such a filing.

                                   SIGNATURES

     Pursuant  to the  requirements  of  Section  13 or 15(d) of the  Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

                                        FIRST UNITED CORPORATION


Dated:  February 24, 2004           By:  /s/ Robert W. Kurtz
                                        -----------------------------------
                                        Robert W. Kurtz
                                        President and CFO