-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SkNXFCisHplNQNUfBwgZJfkm+2/QcmKxAJ5zjaUJtQcdki4YbxNgzBulQPrzkT6P
 M7AKjKnPxgtpmTgWApDbRg==

<SEC-DOCUMENT>0001209191-09-007165.txt : 20090206
<SEC-HEADER>0001209191-09-007165.hdr.sgml : 20090206
<ACCEPTANCE-DATETIME>20090206145424
ACCESSION NUMBER:		0001209191-09-007165
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090204
FILED AS OF DATE:		20090206
DATE AS OF CHANGE:		20090206

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Moran Michael P
		CENTRAL INDEX KEY:			0001291187

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17821
		FILM NUMBER:		09576733

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(631) 870-5126

	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:		1660 WALT WHITMAN ROAD SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		631-870-5100

	MAIL ADDRESS:	
		STREET 1:		1660 WALT WHITMAN ROAD SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARE GROUP INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c80382_4x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-02-04</periodOfReport>

    <issuer>
        <issuerCik>0000847935</issuerCik>
        <issuerName>ALLION HEALTHCARE INC</issuerName>
        <issuerTradingSymbol>ALLI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001291187</rptOwnerCik>
            <rptOwnerName>Moran Michael P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALLION HEALTHCARE, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>1660 WALT WHITMAN RD., SUITE 105</rptOwnerStreet2>
            <rptOwnerCity>MELVILLE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11747</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chairman, CEO &amp; President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Phantom Stock</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2009-02-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1200000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2019-02-04</value>
            </exerciseDate>
            <expirationDate>
                <value>2019-02-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1200000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Phantom stock will be settled in cash.</footnote>
        <footnote id="F2">Each share of phantom stock is the economic equivalent of one share of ALLI common stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Michael P. Moran</signatureName>
        <signatureDate>2009-02-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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