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): October 13, 2008

NBTY, INC.

 (Exact Name of Registrant as Specified in Charter)

DELAWARE	001-31788	11-2228617
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

2100 Smithtown Avenue
Ronkonkoma, New York	11779
(Address of Principal Executive Offices)	(Zip Code)

(631) 567-9500

(Registrant’s telephone number, including area code)

 (Former Name or Former Address, if Changed Since Last Report)

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 2.02RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On October 13, 2008, NBTY, Inc. issued a press release announcing preliminary unaudited net sales results for the fiscal fourth quarter and fiscal year ended September 30, 2008.  A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01FINANCIAL STATEMENTS AND EXHIBITS

(d)  Exhibits.

99.1 Press release issued by NBTY, Inc., dated October 13, 2008, reporting results for the fiscal fourth quarter and fiscal year ended September 30, 2008.

This Form 8-K and the attached Exhibit are furnished to comply with Item 2.02 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, as amended, nor shall this Form 8-K nor the attached Exhibit be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended (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: October 13, 2008

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 and Chief Financial Officer		212-725-4500
631-200-2020	carlh@schwartz.com

NBTY ANNOUNCES PRELIMINARY UNAUDITED SALES RESULTS

NBTY WILL WEB CAST PRESENTATION AT CANACCORD ADAMS

HEALTHY LIVING CONFERENCE

RONKONKOMA, N.Y. – October 13, 2008 - 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 fourth quarter and fiscal year ended September 30, 2008 by segment: (Amounts are rounded)

NET SALES

(Preliminary and Unaudited)

FOR THE FISCAL FOURTH QUARTER ENDED SEPTEMBER 30

($ In Millions)

	2008		2007		% Change
Wholesale/US Nutrition	$	359	$	237	52	%
North American Retail	$	50	$	57	-13	%
European Retail	$	138	$	155	-11	%
Direct Response/E-Commerce	$	55	$	47	17	%
Total	$	602	$	496	21	%

Wholesale / US Nutrition net sales for the fiscal fourth quarter of 2008 include $93 million from Leiner which was acquired on July 14, 2008.  Without Leiner sales, the Wholesale / US Nutrition net sales would have increased 12% for the period.  European Retail net sales for the fiscal fourth quarter of 2008 include $5 million from Julian Graves, which NBTY acquired on September 17, 2008.  Without Julian Graves sales, European Retail net sales would have decreased 14% for the period.  European Retail net sales in local currency decreased 8%, and North American Retail same store sales decreased 10% in the fiscal fourth quarter of 2008.

NET SALES

(Preliminary andUnaudited)

FOR THE FISCAL YEAR ENDED SEPTEMBER 30

($ In Millions)

	2008		2007		% Change
Wholesale/US Nutrition	$	1,161	$	977	19	%
North American Retail	$	208	$	223	-7	%
European Retail	$	600	$	620	-3	%
Direct Response/E-Commerce	$	210	$	194	9	%
Total	$	2,180	$	2,015	8	%

Wholesale / US Nutrition net sales for fiscal year 2008 include the aforementioned $93 million from Leiner.  Without Leiner sales, the Wholesale / US Nutrition net sales would have increased 9% for the 2008 fiscal year.  European Retail net sales for fiscal year 2008 include the aforementioned $5 million from Julian Graves.  Without Julian Graves sales, European Retail net sales would have decreased 4% for the 2008 fiscal year.  European Retail in local currency decreased 4% and North American Retail same store sales decreased 4% for fiscal year 2008.

NBTY also announced it will web cast the presentationby Harvey Kamil, President and Chief Financial Officer of NBTY, at the Canaccord Adams Healthy Living Conference in Boston on Wednesday, October 15, 2008.  The presentation is scheduled to be web cast live on the Company web site, www.nbty.com, at 1:30 PM Eastern Time that day.

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), Solgar® (www.Solgar.com), Good ‘n’ Natural® (www.goodnnatural.com), Home Health™ (www.homehealthus.com), Julian Graves, and Ester-C® (www.Ester-C.com) brands.