1

Precedent Transaction Valuation Summary

Sources: Factset, Capital IQ, SEC Filings, Company Press Releases, as of 5/9/08.

(1) Based on Management provided financials.

(2) Implied equity value per share based on 16.5 million total diluted shares.

Exhibit (c)(2)

($ in millions except per share data)

Revenue

EBITDA

Revenue

EBITDA

Precedent Transaction Stripped Mean Multiples

1.0x

11.5x

1.0x

11.5x

UNITY Financial Data

(1)

$424.0

$70.2

$441.8

$66.5

Implied Enterprise Values:

$437.5

$810.6

$455.8

$767.5

Plus: Cash (3/31/08)

$17.6

Less: Debt (3/31/08)

$28.0

Implied Equity Values:

$427.1

$800.1

$445.4

$757.1

Implied

Equity

Value

Per

Share

(2)

:

$25.95

$48.61

$27.06

$46.00

2008E

Direct Seller & Supplement Precedent Acquisitions

LTM Ended 3/31/08

2

Precedent Transaction Analysis –

Direct Seller & Supplement Group

Sources:

Factset,

Capital

IQ,

Merger

Market,

SEC

Filings,

Company

Press

Releases.

*Transaction

value

used

in

place

of

implied

enterprise

value.

Announcement

Implied Enterprise

Enterprise Value / LTM

Date

Target

Acquirer

Value

Revenue

EBITDA

$M

x

x

12/28/2007

Natrol, Inc.

Plethico

Pharmaceuticals Limited

$73.3

1.0x

NMF

12/21/2007

Bodybuilding.com

Liberty Media Interactive

$139.9

1.6x

NA

12/13/2007

Maximuscle

Ltd.

Darwin Private Equity LLP

$153.1*

NA

NA

06/04/2007

Arkopharma

SA

Rombi

Family

$702.1

2.4x

22.1x

02/08/2007

GNC

Ares Asset Management, Teachers Private

Capital

$1650.2*

1.1x

12.9x

01/19/2007

AquaCap

Pharmaceuticals

Atrium Innovations

$22.0*

1.5x

5.5x

12/22/2006

CPAC, Inc.

Buckingham Capital Partners

$53.7

0.5x

14.2x

11/08/2006

Neways, Inc.

Golden Gate Capital

NA

0.7x

4.4x

09/11/2006

Douglas Labs

Atrium Innovations

$4.0*

0.8x

NA

07/19/2006

Excelligence

Learning Corp.

Thomas Cressey

Bravo

$124.0

0.9x

14.7x

05/04/2006

The Sportsman's Guide

Redcats USA, Inc.

$219.0

0.7x

11.1x

02/06/2006

VitaQuest

Intl.

Ck Life Sciences

$166.0*

1.2x

5.4x

12/08/2005

Douglas Laboratories (HVL)

Atrium Innovations

$87.0*

1.3x

6.2x

11/28/2005

Nutrition and Sante

ABN Amro

Capital France, L Capital

Management

$247.3*

0.8x

NA

11/14/2005

National Business Furniture

K+ K America Corporation

$82.0*

0.7x

18.0x

07/08/2005

GT Brands LLC

Gaiam

Inc.

$112.2

0.8x

24.9x

06/06/2005

Solgar

NBTY

$115.0*

1.1x

NA

05/19/2005

Crosstown

Traders, Inc.

Charming Shoppes, Inc

$371.9

0.8x

13.3x

04/15/2004

Leiner

Health Products

Golden Gate Capital

$840.2

1.3x

10.0x

03/03/2004

Pure Encapsulations

Atrium Innovations

$38.0*

1.9x

5.4x

03/30/2004

Jafra

SA

Vorwerk

& Co.

$519.7

1.4x

11.3x

06/10/2003

Rexall

Sundown

NBTY

$250.0*

0.6x

NA

03/10/2003

Miles Kimball

Blyth

$65.0*

0.5x

NA

Mean:

1.1x

12.0x

Median:

0.9x

11.3x

Stripped

Mean:

1.0x

11.5x