UNITED AIR LINES INC
8-K, 1994-05-03
AIR TRANSPORTATION, SCHEDULED
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______________________________________________________________________
______________________________________________________________________


                    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):  April 27, 1994


                         UNITED AIR LINES, INC.

          (Exact name of registrant as specified in its charter)


   Delaware               33-21220               36-2675206
(State or other          (Commission           (IRS Employer
 jurisdiction            File Number)        Identification No.)
of incorporation)



                    1200 Algonquin Road
                    Elk Grove Township, Illinois            60007

Mailing Address:    P.O. Box 66100
                    Chicago, Illinois                       60666
         (Address of principal executive offices)         (Zip Code)


 Registrant's telephone number, including area code:  (312) 952-4000


______________________________________________________________________
______________________________________________________________________



                    Index to Exhibits at Page 3



Item 5.   Other Events

     On or about April 27 and 29, 1994 respectively, Registrant's 
parent company, UAL Corporation ("UAL") provided to
investment analysts the information attached hereto as Exhibits
99.1 and 99.2, summarizing the effect on prior period financial
statements for UAL and Subsidiary companies of the reclassification
of certain air transportation price adjustments.  Registrant began
recording such price adjustments, which were previously recorded
as commissions, as adjustments to revenue in the first quarter of
1994.


ITEM 7.   Financial Statements and Exhibits
          (c)  Exhibits  

          Exhibit No.                   Description         

               99.1                Summary of effect of reclassification
                                   of certain price adjustments for
                                   Registrant's parent company, UAL
                                   Corporation and Subsidiary companies
                                   for the calendar years 1989 through
                                   1993.  (Filed as Exhibit 99.1 to UAL
                                   Corporation's Form 8-K dated May 3,
                                   1994, and incorporated herein by
                                   reference.)

               99.2                Summary of effect of reclassification
                                   of certain price adjustments for
                                   Registrant's parent company, UAL
                                   Corporation and Subsidiary companies
                                   for the calendar years 1989 through
                                   1993.  (Filed as Exhibit 99.2 to UAL
                                   Corporation's Form 8-K dated May 3,
                                   1994, and incorporated herein by
                                   reference.)


SIGNATURES


     Pursuant to the requirements 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.

                              UNITED AIR LINES, INC.



                              By:  _____/s/ John C. Pope________
                                   John C. Pope
                                   President and 
                                   Chief Operating Officer



Dated:  May 3, 1994


SIGNATURES


     Pursuant to the requirements 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.

                              UNITED AIR LINES, INC.



                              By:                           
                                   John C. Pope
                                   President and 
                                   Chief Operating Officer



Dated:  May 3, 1994




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