Item 2.05. Costs Associated with Exit or Disposal Activities.

United Stationers Inc. (the "Company" or "United") announced it is adjusting its cost structure in response to the challenging economic environment as it stays focused on maintaining its sound financial position and delivering strong cash flow.

The cost reduction actions, approved on January 26, 2009, include the elimination of approximately 250 positions, or 4% of United's workforce. About half of the position eliminations have been specifically identified and will occur this week. The balance should be substantially completed by March 31, 2009. Management and non-management employees will be affected by these reductions. As a result, the company anticipates recording a pre-tax charge in the range of $2.5 million to $3.5 million in the first quarter of 2009 for employment termination costs. The estimated cost of these actions includes severance pay, health care benefits and outplacement assistance. Cash payments associated with these actions are expected to occur during the first half of 2009. Additional details about this and other cost-saving initiatives will be provided during the company's upcoming 2008 earnings release and conference call scheduled for February 12 and 13, respectively.