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):  March 10, 2008

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.)

2100 Smithtown Avenue	11779
Ronkonkoma, 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 March 10, 2008 NBTY, Inc. issued a press release announcing preliminary unaudited sales results for the month of February 2008.  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 March 10, 2008

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).

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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:  March 10, 2008

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

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EX-99.1

Exhibit 99.1

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 TO WEBCAST PRESENTATION AT BANK OF AMERICA CONSUMER CONFERENCE

-ANNOUNCES PRELIMINARY SALES

AND THE REPURCHASE OF 6.1 MILLION SHARES-

RONKONKOMA, N.Y. — March 10, 2008 - NBTY, Inc. (NYSE: NTY) (www.NBTY.com), a leading global manufacturer and marketer of nutritional supplements, today announced that it will web cast the presentation by Harvey Kamil, President and Chief Financial Officer of NBTY, at the Bank of America Consumer Conference in New York on Tuesday, March 11, 2008.

The presentation is scheduled to be web cast live on the Company Web site, www.nbty.com on Tuesday, March 11, 2008 at 2:30 PM Eastern Time.

NBTY’s preliminary unaudited net sales results for the month of February 2008 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE MONTH OF FEBRUARY

($ In Millions)

	2008		2007		% Change
Wholesale / US Nutrition	$	81	$	79	3	%
North American Retail	$	17	$	18	-9	%
European Retail	$	51	$	50	3	%
Direct Response / E-Commerce	$	19	$	13	49	%
Total	$	168	$	160	5	%

European Retail net sales in local currency increased 3% in February 2008.  North American Retail same store sales decreased 6% in February 2008.

NBTY’s preliminary unaudited net sales results for the two months January and February 2008 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE TWO MONTHS OF JANUARY AND FEBRUARY

($ In Millions)

	2008		2007		% Change
Wholesale / US Nutrition	$	164	$	155	6	%
North American Retail	$	34	$	37	-7	%
European Retail	$	107	$	105	2	%
Direct Response / E-Commerce	$	41	$	31	32	%
Total	$	346	$	327	6	%

European Retail net sales in local currency increased 2% for the two-month period of January and February 2008.  North American Retail same store sales decreased 4% for the two-month period.

Under an existing publicly announced authorization, in fiscal year 2008 NBTY repurchased a total of 6.1 million shares of its common stock.  The shares were purchased in October 2007 and February 2008.  In October 2007, 296,000 shares were repurchased for $11 million and in February 2008, 5.8 million shares were repurchased for $160 million.  Accordingly, the number of outstanding shares have been reduced from 67 million at September 30, 2007 to 61 million shares as of February 29, 2008.

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.RexallSundown.com), Sundown® (www.RexallSundown.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), Solgar® (www.Solgar.com) and Ester-C® (www.Ester-C.com) brands.