  Let $\text{U}(n,\mathbb{F}_{q^2})$ denote the subgroup of unitary matrices of
the general linear group $\text{GL}(n,\mathbb{F}_{q^2})$ which fixes a
Hermitian form and $M\geq 2$ an integer. This is a companion paper to the
previous works where the elements of the groups $\text{GL}(n,\mathbb{F}_{q})$,
$\text{Sp}(2n,\mathbb{F}_{q})$, $\text{O}^{\pm}(2n,\mathbb{F}_{q})$ and
$\text{O}(2n+1,\mathbb{F}_{q})$ which has an $M$-th root in the concerned
group, have been described. Here we will describe the $M$-th powers in unitary
groups for the regular semisimple, semisimple and cyclic elements. Our methods
are parallel to those of the Memoir ``A generating function approach to the
enumeration of matrices in classical groups over finite fields" by Fulman,
Neumann and Praeger.
