SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12B-25
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                                                         COMMISSION FILE NUMBER
                                                              33-19048-NY
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                           NOTIFICATION OF LATE FILING

(Check One): | | Form 10-K | | Form 20-F | | Form 11-K |X| Form 10-Q
             | | Form N-SAR | | Form N-CSR

        For Period Ended: 1/31/06
        | | Transition Report on Form 10-K
        | | Transition Report on Form 20-F
        | | Transition Report on Form 11-K
        | | Transition Report on Form 10-Q
        | | Transition Report on Form N-SAR For the
        Transition Period Ended:

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Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
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If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:




PART I -- REGISTRANT INFORMATION


MURRAY UNITED DEVELOPMENT CORP.
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Full Name of Registrant


NOT APPLICABLE
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Former Name if Applicable


P.O. BOX 224
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Address of Principal Executive Office (Street and Number)


LANDING, NEW JERSEY   07850
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City, State and Zip Code

PART II -- RULE 12b-25 (b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check appropriate box.)


|X|(a)   The reasons described in reasonable detail in Part III of this form
         could not be eliminated without unreasonable effort or expense;

|X|(b)   The subject annual report, semi-annual report, transition report on
         Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be filed
         on or before the 15th calendar day following the prescribed due date;
         or the subject quarterly report or transition report on From 10-Q, or
         portion thereof will be filed on or before the fifth calendar day
         following the prescribed due date; and





|X|(c)   The accountant's statement or other exhibit required by Rule 12b-25(c)
         has been attached if applicable.

PART III -- NARRATIVE (Attach Extra Sheets if Needed)

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State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR,
or the transition report or portion thereof, could not be filed within the
prescribed time period.
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Management is unable to file the Form 10-QSB within the prescribed time because
additional time is required for the Company's accountants to prepare the
quarterly financial information and Management's Discussion and Analysis.
Management will file the Form 10-QSB within 5 days after the prescribed due date
of this filing.


PART IV -- OTHER INFORMATION

(1)      Name and telephone number of person to contact in regard to this
         notification

   Dwight Foster                   (908)                       684-5444
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      (Name)                    (Area code)               (Telephone Number)

(2)      Have all other periodic reports required under Section 13 or 15(d) of
         the Securities Exchange Act of 1934 or Section 30 of the Investment
         Company Act of 1940 during the preceding 12 months or for such shorter
         period that the registrant was required to file such report(s) been
         filed? If the answer is no, identify report(s).
                                                         x Yes     No

(3)      Is it anticipated that any significant change in results of operations
         from the corresponding period for the last fiscal year will be
         reflected by the earnings statements to be included in the subject
         report or portion thereof?
                                                         x Yes     No

         If so, attach an explanation of the anticipated change, both
         narratively and quantitatively, and, if appropriate, state the reasons
         why a reasonable estimate of the results cannot be made.

         The registrant's Chairman and Executive Vice President, Anthony Campo,
         has forgiven $632,500 of indebtedness from the Company, which will be
         recorded as income in the January 31, 2006 Statement of Operations.
         This will result in net income of approximately $508,119 for the
         six-month period ended January 31, 2006.


                        MURRAY UNITED DEVELOPMENT CORP.
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                  (Name of Registrant as Specified in Charter)


         Has caused this notification to be signed on its behalf by the
         undersigned thereunto duly authorized.


         Date: March 17, 2006        By: /s/ Anthony Campo
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                                        ANTHONY CAMPO, Executive Vice President