-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RhIMosDTAvm9XNdN1vht9oox2cK20RDi3Red35OrRX2p8aVEJroFXF1U4lIt0kpI
 FmJvVB+jwJGi4mTLe19IhQ==

<SEC-DOCUMENT>0000909012-04-000387.txt : 20040520
<SEC-HEADER>0000909012-04-000387.hdr.sgml : 20040520
<ACCEPTANCE-DATETIME>20040520162037
ACCESSION NUMBER:		0000909012-04-000387
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040518
FILED AS OF DATE:		20040520

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Salthouse MikeLynn
		CENTRAL INDEX KEY:			0001291215

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17821
		FILM NUMBER:		04821653

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(631) 547-6531

	MAIL ADDRESS:	
		STREET 1:		C/O ALLION HEALTHCARE, INC.
		STREET 2:		1660 WALT WHITMAN ROAD, SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLION HEALTHCARE INC
		CENTRAL INDEX KEY:			0000847935
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
		IRS NUMBER:				112962027
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		33 WALT WHITMAN ROAD SUITE 200A
		CITY:			HUNGINTON STATION
		STATE:			NY
		ZIP:			11746
		BUSINESS PHONE:		5165476520

	MAIL ADDRESS:	
		STREET 1:		33 WALT WHITMAN ROAD SUITE 200A
		CITY:			HUNGINTON STATION
		STATE:			NY
		ZIP:			11746

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARE GROUP INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>t301063a_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-05-18</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000847935</issuerCik>
        <issuerName>ALLION HEALTHCARE INC</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001291215</rptOwnerCik>
            <rptOwnerName>Salthouse MikeLynn</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALLION HEALTHCARE, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>1660 WALT WHITMAN ROAD, SUITE 105</rptOwnerStreet2>
            <rptOwnerCity>MELVILLE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11747</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Vice President, HIV Sales</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>6.00</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-05-18</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2004-05-18</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>40000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>6.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-05-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>40000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>40000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Option vests annually over four years from the date of grant, May 18, 2004.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>JAMES G. SPENCER, BY POWER OF ATTORNEY</signatureName>
        <signatureDate>2004-05-20</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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