SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, DC 205

                                   FORM 12b-25

                        Commission File Number 000-33131


                           NOTIFICATION OF LATE FILING

(Check One):  [ ] Form 10-K and Form 10-KSB [ ] Form 11-K  [ ] Form 20-F
              [X] Form 10-Q and Form QSB [ ] Form 10-D  [ ] Form N-SAR
              [ ] Form N-CSR

         For the Quarter Ended: March 31, 2006

         [  ] Transition Report on Form 10-K and Form 10-KSB

         [  ] Transition Report on Form 20-F

         [  ] Transition Report on Form 11-K

         [  ] Transition Report on Form 10-Q and Form 10-QSB

         [  ] Transition Report on Form N-SAR

         For 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.

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

LEXICON UNITED INCORPORATED, INC.
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Full Name of Registrant

4500 Steiner Ranch Blvd., Suite# 1708
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Address of Principal Executive Office (Street and Number)

Austin, Texas, 78732
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City, State and Zip Code

PART II - RULE 12-b 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 box if appropriate.)

      (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 or Form  10-KSB,  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 Form 10-Q or Form 10-QSB,  or portion  thereof
            will be filed on or before  the fifth  calendar  day  following  the
            prescribed due date; and



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

PART III - NARRATIVE

State below in  reasonable  detail the  reasons  why Form 10-K or 10-KSB,  20-F,
11-K,  10-Q or 10-QSB,  10-D,  N-SAR,  N-CSR,  or the transition  report portion
thereof  could not be filed within the  prescribed  time period.  (Attach  extra
sheets if needed.)

The  Registrant  is unable to file its Form 10-QSB  within the  prescribed  time
period  without  unreasonable  effort or expense due to the fact that it has not
completed the process of preparing and integrating  operating  information  into
statements  for the first quarter of 2006. The  Registrant  anticipates  that it
will file its Form 10-QSB within the five-day grace period  provided by Exchange
Act Rule 12b-25.

PART IV - OTHER INFORMATION

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

      Elie Saltoun (Chairman, CEO & Treasurer)      (512)          266-3507
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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?

                                                        [ ] Yes [X] 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.
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                        LEXICON UNITED INCORPORATED, INC.
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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: May 12, 2006                        By: /s/ Elie Saltoun
      ------------                           -----------------------------------
                                             Name: Elie Saltoun
                                             Title:  Chairman, CEO & Treasurer