FIRST TRUST SPECIAL SITUATIONS TRUST SERIES 181
497, 1997-02-04
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      The First Trust Special Situations Trust, Series 181
                                
              Target 5 Trust, February 1997 Series
              Target 10 Trust, February 1997 Series
          Global Target 15 Trust, February 1997 Series
          Global Target 30 Trust, February 1997 Series
                                
                                
       Supplement to the Prospectus dated February 3, 1997

      Notwithstanding anything to the contrary in the Prospectus,
dealers  and  other selling agents will receive a  concession  or
agency commission of 2.10% of the Public Offering Price per  Unit
for  primary  and  secondary market sales or $0.11  per  Unit  on
purchases by Rollover Unit holders.  In addition, notwithstanding
the foregoing, dealers and other selling agents who sell Units of
a Trust in the dollar amounts set forth below will be entitled to
the following additional sales concessions:

     
     Total   Sales  per  Trust                         Additional
     Concession*
     
     $7,500,000 but less than $15,000,000              0.025%
     $15,000,000 but less than $25,000,000             0.050%
     $25,000,000 but less than $40,000,000             0.150%
     $40,000,000 but less than $50,000,000             0.200%
     $50,000,000 but less than $75,000,000             0.275%
     $75,000,000 but less than $100,000,000            0.300%
     $100,000,000 or more                              0.350%
     
     *Additional  Concession  does not  include  volume  discount
     purchases.

February 4, 1997




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