FORM 10-Q

                  SECURITIES AND EXCHANGE COMMISSION

                           WASHINGTON D.C.
                                20549

       [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
                 THE SECURITIES EXCHANGE ACT OF 1934


          For the quarterly period ended September 30, 1996



                                  OR



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

For the transition period
from____________________________to__________________________


Commission file number 1-812





                   UNITED TECHNOLOGIES CORPORATION


             DELAWARE                         06-0570975

          One Financial Plaza, Hartford, Connecticut  06101

                            (860) 728-7000





Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months, and (2) has been subject to such filing requirements
for the past 90 days.  Yes    X     .   No          .

At September 30, 1996 there were 120,204,799 shares of Common Stock outstanding,
which does not reflect a two-for-one stock split of the Registrant's Common
Stock payable on December 10, 1996 in the form of a stock dividend to
shareholders of record at the close of business on November 22, 1996.
  18
                   UNITED TECHNOLOGIES CORPORATION
                           AND SUBSIDIARIES


                              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 TECHNOLOGIES CORPORATION


Dated:  November 8, 1996       By:  /s/  STEPHEN F. PAGE
                                  Stephen F. Page
                                  Executive Vice President and
                                  Chief Financial Officer


Dated:  November 8, 1996       By:  /s/  JAY L. HABERLAND
                                  Jay L. Haberland
                                  Vice President and Controller


Dated:  November 8, 1996       By:  /s/  WILLIAM H. TRACHSEL
                                  William H. Trachsel
                                  Vice President and Secretary

                   UNITED TECHNOLOGIES CORPORATION
                           AND SUBSIDIARIES


EXHIBIT INDEX



Exhibit 11 - Computation of per share earnings

Exhibit 12 - Computation of ratio of earnings to fixed charges

Exhibit 15 - Letter re unaudited interim financial information

Exhibit 27 - Financial data schedule (submitted electronically herewith)

                                                            Exhibit 15




November 8, 1996

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Dear Sirs:

We are aware that United Technologies Corporation has incorporated by reference
our report dated October 25, 1996 (issued pursuant to the provisions of
Statement on Auditing Standards No. 71) in the Prospectus constituting part of
its Registration Statements on Form S-3 (Nos. 33-46916, 33-40163,  33-34320, 33-
31514, 33-29687, and 33-6452) and in the Registration Statements on Form S-8
(Nos. 33-57769, 33-45440, 33-11255, 33-26580, 33-26627, 33-28974, 33-51385, 33-
58937 and 2-87322).  We are also aware of our responsibilities under the
Securities Act of 1933.

Yours very truly,



Price Waterhouse LLP