8-K

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 16, 2007

NBTY, INC.
(Exact Name of Registrant as Specified in Charter)

001-31788
(Commission File Number)

DELAWARE	11-2228617
(State or Other Jurisdiction	(I.R.S. Employer
of Incorporation)	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)

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):

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  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

On January 16, 2007, NBTY, Inc. issued a press release announcing preliminary unaudited net sales results for the fiscal first quarter ended December 31, 2006.  A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01.           FINANCIAL STATEMENTS AND EXHIBITS

(c)Exhibits.

99.1 Press release issued by NBTY, Inc., dated January 16, 2007.

This Form 8-K and the attached Exhibit are furnished to comply with Item 7.01 and Item 9.01 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 this Form 8-K nor the attached Exhibit 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).

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 17, 2007

NBTY, INC.
By	/s/ Harvey Kamil
	Harvey Kamil
	President and Chief Financial Officer

EX-99.1

Exhibit 99.1

FOR IMMEDIATE RELEASE

Contact:	Harvey Kamil	Carl Hymans
	NBTY, Inc.	G.S. Schwartz & Co.
	President & Chief Financial Officer	212-725-4500
	631-200-2020	carlh@schwartz.com

NBTY ANNOUNCES FIRST QUARTER PRELIMINARY UNAUDITED NET SALES RESULTS

BOHEMIA, N.Y. — January 16, 2007 - NBTY, Inc. (NYSE:NTY) (www.NBTY.com), a leading global manufacturer and marketer of nutritional supplements, today announced the following preliminary unaudited net sales results for the fiscal first quarter ended December 31, 2006 by segment:

NET SALES
(Preliminary and Unaudited)
FOR THE FISCAL FIRST QUARTER ENDED DECEMBER 31
($ In Millions)

	2006		2005		% Change
Wholesale / US Nutrition	$	247	$	224	10	%
North American Retail / Vitamin World	$	55	$	58	-6	%
European Retail / Holland & Barrett / GNC (UK)	$	153	$	140	10	%
Direct Response/ Puritan’s Pride	$	52	$	33	56	%
Total	$	506	$	455	11	%

European Retail net sales in local currency were unchanged from the prior like period.
Vitamin World same store sales increased 2% for the fiscal first quarter ended December 31, 2006.

ABOUT NBTY
NBTY is a global leading vertically integrated manufacturer, marketer and distributor of a broad line of high-quality, value-priced nutritional supplements in the United States and throughout the world.  Under a number of NBTY and third party brands, the Company offers over 22,000 products, including products marketed by the Company’s Nature’s Bountyâ, Vitamin Worldâ, Puritan’s Prideâ, Holland & Barrettâ, Rexallâ, Sundownâ, MET-Rx®, WORLDWIDE Sport Nutrition®, American Healthâ, GNC (UK)â, DeTuinen®, LeNaturisteä, SISU®, Solgar® and Ester-C® brands.