UNITED STATES
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): January 22, 2004

NBTY, INC.

(Exact name of registrant as specified in charter)

0-10666

(Commission file number)

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

90 Orville Drive Bohemia, New York		11716
(Address of principal executive offices)		(Zip Code)

(631) 567-9500
(Registrant’s telephone number, including area code)

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

99.1 Press release issued by NBTY, Inc. dated January 22, 2004

ITEM 9. REGULATION FD DISCLOSURE

This information, furnished under this “Item 9. Regulation FD Disclosure,” is also being furnished under “Item 12. Disclosure of Results of Operations and Financial Condition” in accordance with SEC Release Nos. 33-8216 and 34-47583.

This Form 8-K and the attached Exhibit are furnished to comply with Item 9 and Item 12 of Form 8-K. Neither this Form 8-K nor the attached Exhibit are to be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall they be deemed incorporated by reference in any filing under the Securities Act of 1933 (except as shall be expressly set forth by specific reference in such filing).

On January 22, 2004, NBTY, Inc. issued a press release announcing its fiscal first quarter earnings results. A copy of the press release, including financial statements, is attached as Exhibit 99.1.

SIGNATURES

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 hereunto duly authorized.

Dated: January 26, 2004
	NBTY, INC.


	By:	/s/ Harvey Kamil
		Harvey Kamil
		President and Chief Financial Officer

FORM 8-K

Date of Report (Date of earliest event reported): January 22, 2004

By:

/s/ Harvey Kamil