8-K

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 6, 2010

eDiets.com, Inc.

(Exact Name of Registrant as Specified in Charter)

Delaware

(State or Other Jurisdiction of Incorporation)

000-30559	56-0952883
(Commission File Number)	(IRS Employer Identification No.)

1000 Corporate Drive

Suite 600

Fort Lauderdale, FL 33334

(Address of Principal Executive Offices) (Zip Code)

(954) 360-9022

(Registrant’s Telephone Number, Including Area Code)

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 (see General Instruction A.2. below):

¨ 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))

Item 7.01 Regulation FD Disclosure

In compliance with Regulation FD, eDiets.com, Inc. (the “Company”) is releasing information which the Company intends on presenting at upcoming meetings. The information is furnished as Exhibit 99.1 to this Report.

Item 9.01 Financial Statements and Exhibits

As described in Item 7.01 of this Report, the following exhibit is furnished as part of this Current Report on Form 8-K.

(d) Exhibits.

Exhibit No.	Description
99.1	Portions of an eDiets.com, Inc. presentation.

SIGNATURES

Pursuant to the requirement of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

eDiets.com, Inc.
By:	/s/ Kevin N. McGrath
	Kevin N. McGrath President and Chief Executive Officer

Date: December 6, 2010

EXHIBIT INDEX

Exhibit Number	Exhibit Title
99.1	Portions of an eDiets.com, Inc. presentation.

EX-99.1

CONFIDENTIAL

25

$3.0 Million Investment in Advertising

$3.0 Million Investment in Advertising

(assume advertising investment turns 10X annually)

(assume advertising investment turns 10X annually)

Copyright 2010 eDiets.com, Inc. All Rights Reserved

Meal Delivery Business Model

$ Millions

Ad Spend Scenarios (TV + Online)

$30.0

$30.0

$30.0

$30.0

Revenue/Ad Spend Ratio (revenue /

advertising)

2.00

2.50

3.00

4.00

Implied Revenue

60.0

75.0

90.0

120.0

Variable Cost of Food and Fulfillment

52.0%

(31.2)

(39.0)

(46.8)

(62.4)

Variable Cost of Acquisition

Advertising

25% -

50%

(30.0)

(30.0)

(30.0)

(30.0)

Call Center, Promotions

6.0%

(3.6)

(4.5)

(5.4)

(7.2)

Fixed Cost of Staff and Other Expense

(1.0)

(1.0)

(1.0)

(1.0)

EBITDA

($5.8)

$0.5

$6.8

$19.4

EBITDA Margin

-9.7%

0.7%

7.6%

16.2%

Ad Spend Working Capital Investment

Required, assuming 10 turns per year

$3.0

$3.0

$3.0

$3.0

Exhibit 99.1