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 12, 2010

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):

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

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

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

oPre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 2.02           RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On January 12, 2010, NBTY, Inc. issued a press release announcing preliminary results for the month of December 2009 and preliminary results for the fiscal first quarter ended December 31, 2009.  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 January 12, 2010, reporting preliminary results for the month of December 2009 and preliminary results for the fiscal first quarter ended December 31, 2009.

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).

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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: January 12, 2010

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

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EX-99.1

Exhibit 99.1

Public Relations
470 Park Avenue South, New York, NY 10016 (212) 725-4500	NEWS

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 NET SALES RESULTS FOR DECEMBER

AND FISCAL FIRST QUARTER

RONKONKOMA, N.Y. – January 12, 2010 - NBTY, Inc. (NYSE: NTY) (www.NBTY.com), a leading global manufacturer and marketer of nutritional supplements, today announced the following preliminary net sales results for the month of December 2009 and the fiscal first quarter ended December 31, 2009.

NBTY’s preliminary unaudited net sales results for the month of December 2009 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE MONTH OF DECEMBER

($ In Millions)

	2009		2008		% Change
Wholesale / US Nutrition	$	176	$	156	13	%
North American Retail	$	18	$	17	4	%
European Retail	$	59	$	53	12	%
Direct Response / E-Commerce	$	16	$	15	11	%
Total	$	269	$	241	12	%

North American Retail same store sales increased 2% for the one month period of December 2009 compared to December 2008.  European Retail same store sales were unchanged and total European Retail net sales for the month of December 2009 increased 3% in local currency (British Pound Sterling).

NBTY’s preliminary unaudited net sales results for the fiscal first quarter ended December 31, 2009 by segment are as follows:

NET SALES

(Preliminary and Unaudited)

FOR THE FISCAL FIRST QUARTER ENDED DECEMBER 31

($ In Millions)

	2009		2008		% Change
Wholesale / US Nutrition	$	471	$	407	16	%
North American Retail	$	51	$	48	6	%
European Retail	$	176	$	156	13	%
Direct Response / E-Commerce	$	53	$	49	7	%
Total	$	751	$	661	14	%

North American Retail same store sales increased 4% for the fiscal first quarter ended December 31, 2009, compared to the prior like quarter.  European Retail same store sales increased 6% and total European Retail net sales increased 8% for fiscal first quarter ended December 31, 2009, in local currency (British Pound Sterling).

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 25,000 products, including products marketed by the Company’s Nature’s Bounty(R) (www.NaturesBounty.com), Vitamin World(R) (www.VitaminWorld.com), Puritan’s Pride(R) (www.Puritan.com), Holland & Barrett(R) (www.HollandAndBarrett.com), Rexall(R) (www.Rexall.com), Sundown(R) (www.SundownNutrition.com), MET-Rx(R)  (www.MetRX.com), Worldwide Sport Nutrition(R) (www.SportNutrition.com), American Health(R) (www.AmericanHealthUS.com), GNC (UK)(R) (www.GNC.co.uk), DeTuinen(R) (www.DeTuinen.nl), LeNaturiste™ (www.LeNaturiste.com), SISU (R) (www.SISU.com), Solgar(R) (www.Solgar.com), Good ‘n’ Natural(R) (www.goodnnatural.com), Home Health™ (www.homehealthus.com), Julian Graves, and Ester-C (R)(www.Ester-C.com) brands.  NBTY routinely posts information that may be important to investors on its web site.