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): December 10, 2007

NBTY, INC.

(Exact Name of Registrant as Specified in Charter)

DELAWARE	001-31788	11-2228671
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

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

(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 (17CFR 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 December 10, 2007, NBTY, Inc. issued a press release announcing preliminary unaudited net sales results for the month of November 2007.  A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01.            FINANCIAL STATEMENTS AND EXHIBITS

(d)  Exhibits.

99.1 Press release issued by NBTY, Inc., dated December 10, 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).

2

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:  December 11, 2007

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

3

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 PRELIMINARY UNAUDITED NET SALES RESULTS FOR NOVEMBER 2007

BOHEMIA, N.Y. — December 10, 2007 - NBTY, Inc. (NYSE:NTY) (www.NBTY.com), a leading global manufacturer and marketer of nutritional supplements, today announced preliminary unaudited net sales results for November 2007.

NBTY’s preliminary unaudited net sales results for the month of November 2007 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE MONTH OF NOVEMBER

($ In Millions)

	2007		2006		% Change
Wholesale / US Nutrition	$	78	$	75	4	%
North American Retail	$	18	$	18	5	%
European Retail	$	52	$	51	1	%
Direct Response / E-commerce	$	11	$	18	–40	%
Total	$	159	$	161	-2	%

European Retail net sales in local currency decreased 7% for November 2007.  North American Retail same store sales increased 7% in November 2007.

Direct Response/E-commerce results for the 2006 period reflect a highly promotional catalog campaign which was not conducted in the current period.  Results for Direct Response/E-commerce should be viewed on an annual basis.

NBTY’s preliminary unaudited net sales results for the two month period of October and November 2007 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE TWO MONTHS OCTOBER AND NOVEMBER

($ In Millions)

	2007		2006		% Change
Wholesale / US Nutrition	$	166	$	162	2	%
North American Retail	$	37	$	36	5	%
European Retail	$	107	$	101	5	%
Direct Response/ E-commerce	$	23	$	30	–21	%
Total	$	333	$	329	1	%

European Retail net sales in local currency decreased 3% for the two month period of October and November 2007.  North American Retail same store sales increased 8% for the two month period.

Direct Response/E-commerce results for the 2006 period reflect the aforementioned highly promotional catalog campaign which was not conducted in the current period.  As stated above, results for Direct Response/E-commerce should be viewed on an annual basis.

ABOUT NBTY

NBTY is a leading global 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 Bounty® (www.NaturesBounty.com), Vitamin World® (www.VitaminWorld.com), Puritan’s Pride® (www.Puritan.com), Holland & Barrett® (www.HollandAndBarrett.com), Rexall® (www.Rexall.com), Sundown® (www.SundownNutrition.com), MET-Rx® (www.MetRX.com), WORLDWIDE Sport Nutrition® (www.SportNutrition.com), American Health® (www.AmericanHealthUS.com), GNC (UK)® (www.GNC.co.uk), DeTuinen® (www.DeTuinen.nl), LeNaturiste™ (www.LeNaturiste.com), SISU® (www.SISU.com),

Osteo Bi-Flex® (www.osteobiflex.com), PureProtein® (www.pureprotein.net), Solgar® (www.Solgar.com) and

Ester-C® (www.Ester-C.com) brands.