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  <TITLE> UnitedHealth Group Incorporated (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	December 19, 2006
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  	UnitedHealth Group Incorporated
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Minnesota
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  	0-10864
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  	41-1321939
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	UnitedHealth Group Center, 9900 Bren Road East , Minnetonka, Minnesota
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  	55343
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	952-936-1300
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 8.01 Other Events.
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  In April 2006, UnitedHealth Group Incorporated (the "Company") announced that it had received an informal inquiry from the Securities and Exchange Commission (the "SEC") relating to its stock option practices.  On December 19, 2006, the Company received from the SEC staff a formal order of investigation.  The Company has cooperated and will continue to cooperate with the SEC.
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  	SIGNATURES
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  	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 hereunto duly authorized.
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  	UnitedHealth Group Incorporated
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  <I>
  	December 26, 2006
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  	By:
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  <I>
  	Dannette L. Smith
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  <I>
  	Name: Dannette L. Smith
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  	Title: Deputy General Counsel and Assistant Secretary
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_17259.htm", "description": "LIVE FILING", "secsgml_size_bytes": 8649}]
metadata_filer: {"company-data": {"conformed-name": "UNITEDHEALTH GROUP INC", "cik": "0000731766", "assigned-sic": "6324", "irs-number": "411321939", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-10864", "film-number": "061299011"}, "business-address": {"street1": "UNITEDHEALTH GROUP CENTER", "street2": "9900 BREN ROAD EAST", "city": "MINNEAPOLIS", "state": "MN", "zip": "55343", "phone": "9529361300"}, "mail-address": {"street1": "9900 BREN ROAD EAST", "city": "MINNETONKA", "state": "MN", "zip": "55343"}, "former-company": [{"former-conformed-name": "UNITED HEALTHCARE CORP/", "date-changed": "20000309"}, {"former-conformed-name": "UNITED HEALTHCARE CORP", "date-changed": "19920703"}]}
text: UnitedHealth Group Incorporated (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  December 19, 2006
  UnitedHealth Group Incorporated
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Minnesota
  0-10864
  41-1321939
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  UnitedHealth Group Center, 9900 Bren Road East , Minnetonka, Minnesota
  55343
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  952-936-1300
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 8.01 Other Events.
  In April 2006, UnitedHealth Group Incorporated (the "Company") announced that it had received an informal inquiry from the Securities and Exchange Commission (the "SEC") relating to its stock option practices.  On December 19, 2006, the Company received from the SEC staff a formal order of investigation.  The Company has cooperated and will continue to cooperate with the SEC.
  Top of the Form
  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 hereunto duly authorized.
  UnitedHealth Group Incorporated
  December 26, 2006
  By:
  Dannette L. Smith
  Name: Dannette L. Smith
  Title: Deputy General Counsel and Assistant Secretary