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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001209191-09-043424.txt : 20090904
<SEC-HEADER>0001209191-09-043424.hdr.sgml : 20090904
<ACCEPTANCE-DATETIME>20090904153423
ACCESSION NUMBER:		0001209191-09-043424
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090825
FILED AS OF DATE:		20090904
DATE AS OF CHANGE:		20090904

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HESKA CORP
		CENTRAL INDEX KEY:			0001038133
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				770192527
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
		BUSINESS PHONE:		9704937272

	MAIL ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CMC Master Fund, L.P.
		CENTRAL INDEX KEY:			0001471373

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22427
		FILM NUMBER:		091056206

	BUSINESS ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
		BUSINESS PHONE:		650-326-6480

	MAIL ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			C.M. Capital Corp
		CENTRAL INDEX KEY:			0001471661

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22427
		FILM NUMBER:		091056203

	BUSINESS ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
		BUSINESS PHONE:		650-326-6480

	MAIL ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			C.M. Captial Advisors, LLC
		CENTRAL INDEX KEY:			0001471662

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22427
		FILM NUMBER:		091056204

	BUSINESS ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
		BUSINESS PHONE:		650-326-6480

	MAIL ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CMC Master Fund Partners, LLC
		CENTRAL INDEX KEY:			0001471663

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22427
		FILM NUMBER:		091056205

	BUSINESS ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
		BUSINESS PHONE:		650-326-6480

	MAIL ADDRESS:	
		STREET 1:		525 UNIVERSITY AVENUE
		STREET 2:		SUITE 1400
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c89971_3x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2009-08-25</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001038133</issuerCik>
        <issuerName>HESKA CORP</issuerName>
        <issuerTradingSymbol>HSKA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001471373</rptOwnerCik>
            <rptOwnerName>CMC Master Fund, L.P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O C.M. CAPITAL CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>525 UNIVERSITY AVENUE, SUITE 1400</rptOwnerStreet2>
            <rptOwnerCity>PALO ALTO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94301</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001471663</rptOwnerCik>
            <rptOwnerName>CMC Master Fund Partners, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O C.M. CAPITAL CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>525 UNIVERSITY AVENUE, SUITE 1400</rptOwnerStreet2>
            <rptOwnerCity>PALO ALTO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94301</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001471662</rptOwnerCik>
            <rptOwnerName>C.M. Captial Advisors, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O C.M. CAPITAL CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>525 UNIVERSITY AVENUE, SUITE 1400</rptOwnerStreet2>
            <rptOwnerCity>PALO ALTO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94301</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001471661</rptOwnerCik>
            <rptOwnerName>C.M. Capital Corp</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1></rptOwnerStreet1>
            <rptOwnerStreet2>525 UNIVERSITY AVENUE, SUITE 1400</rptOwnerStreet2>
            <rptOwnerCity>PALO ALTO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94301</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7790466</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">These shares held directly by CMC Master Fund, L.P., and indirectly by (i) CMC Master Fund Partners, LLC, as the general partner of CMC Master Fund, L.P., (ii) C.M. Capital Advisors, LLC, as the sole member of CMC Master Fund Partners, LLC, and (iii) C.M. Capital Corporation, as the sole member of C.M. Capital Advisors, LLC.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Elizabeth Hammack, Authorized Officer</signatureName>
        <signatureDate>2009-09-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----