EXHIBIT 23

CONSENT OF INDEPENDENT AUDITORS

      We consent to the incorporation by reference in this Annual Report (Form
10-K) of United Industrial Corporation and in the Registration Statement (Form
S-8, No. 33-57065) pertaining to the United Industrial Corporation 401(k)
Retirement Savings Plan, in the Registration Statements (Form S-8, Nos.
333-85819, 33-53911, 333-19517 and 333-59487) pertaining to the United
Industrial Corporation 1994 Stock Option Plan, and in the Registration Statement
(Form S-8, No. 333-30103) pertaining to the United Industrial Corporation 1996
Stock Option Plan for Nonemployee Directors, of our report dated March 8, 2002,
with respect to the consolidated financial statements of United Industrial
Corporation included in the Annual Report to Shareholders of United Industrial
Corporation for the fiscal year ended December 31, 2001, and with respect to the
financial statement schedule included in this Annual Report (Form 10-K).


                                                    /s/ ERNST & YOUNG LLP

New York, New York
March 27, 2002