10-Q/A

      This Amendment No. 1 is filed to include the Article 5 Financial Data
Schedule which was inadvertently omitted from the original filing.

                                 UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION 

                              Washington, D.C. 20549 

                               AMENDMENT NO. 1 TO
                                   FORM 10-Q 

               QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) 

                  OF THE SECURITIES AND EXCHANGE ACT OF 1934 


For the period ended                                   March 31, 1995

Commission File Number:                                0-10666


                             Nature's Bounty, Inc.
             (Exact name of registrant as specified in its charter) 


               Delaware                               11-2228617
   (State or other jurisdiction of                 (I.R.S. Employer 
   incorporation or organization)                 Identification No.) 


      90 Orville Drive, Bohemia, NY                      11716     
  (Address of Principal Executive Offices)             (Zip Code) 


Registrant's telephone number, including area code   (516) 567-9500   

Indicate by check mark whether the registrant (1) has filed all  
reports required to be filed by Section 13 or 15(d) of the Secu- 
rities and Exchange Act of 1934 during the preceding 12 months  
(or for such shorter period that the registration was required to  
file such reports), and (2) has been subject to such filing  
requirements for the past 90 days. 

                     YES      [x]            NO       [ ]

Shares of Common Stock as of March 31, 1995:   17,871,119   




                      NATURE'S BOUNTY, INC. and SUBSIDIARIES 

                                    SIGNATURE 

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 thereunto duly authorized. 


                                              NATURE'S BOUNTY, INC. 


Date:  May 17, 1995                         /s/  HARVEY KAMIL
                                            -----------------------------
                                            Harvey Kamil, Executive Vice 
                                              President, Secretary 
                                              (Principal Financial 
                                              and Accounting Officer) 




                              INDEX TO EXHIBITS

27   Article 5 Financial Data Schedule for 2nd Quarter 10-Q

EX-27

 

<ARTICLE>         5
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          SEP-30-1995
<PERIOD-START>                              OCT-1-1994
<PERIOD-END>                               MAR-31-1995
<CASH>                                       5,175,199
<SECURITIES>                                         0
<RECEIVABLES>                               11,516,348
<ALLOWANCES>                                   525,062
<INVENTORY>                                 36,411,843
<CURRENT-ASSETS>                            62,326,587
<PP&E>                                      64,979,489
<DEPRECIATION>                              20,306,502
<TOTAL-ASSETS>                             115,939,782
<CURRENT-LIABILITIES>                       22,059,336
<BONDS>                                      9,994,847
<COMMON>                                       153,662
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                  81,451,286
<TOTAL-LIABILITY-AND-EQUITY>               115,939,782
<SALES>                                     88,422,799
<TOTAL-REVENUES>                            88,422,799
<CGS>                                       44,822,933
<TOTAL-COSTS>                               44,822,933
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             518,130
<INCOME-PRETAX>                              5,984,020
<INCOME-TAX>                                 2,493,659
<INCOME-CONTINUING>                          3,490,361
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,490,361
<EPS-PRIMARY>                                     0.17
<EPS-DILUTED>                                     0.17