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): April 23, 2003

                                 NBTY, INC.

             (Exact name of registrant as specified in charter)

                                   0-10666
                          (Commission file number)


              DELAWARE                               11-2228617
   (State or other jurisdiction of                (I.R.S. Employer
   incorporation or organization)                Identification No.)

          90 Orville Drive                              11716
          Bohemia, New York                          (Zip Code)
(Address of principal executive offices)

                               (631) 567-9500
            (Registrant's telephone number, including area code)





ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

(c)   Exhibits.

99.1  Press release issued by NBTY, Inc. dated April 23, 2003

ITEM 9.  REGULATION FD DISCLOSURE

This information, furnished under this "Item 9. Regulation FD Disclosure,"
is also being furnished under "Item 12. Disclosure of Results of Operations
and Financial Condition" in accordance with SEC Release Nos. 33-8216 and
34-47583.

This Form 8-K and the attached Exhibit are furnished to comply with Item 9
and Item 12 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, nor shall either of them be deemed incorporated by
reference in any filing under the Securities Act of 1933 (except as shall
be expressly set forth by specific reference in such filing).

On April 23, 2003, NBTY, Inc. issued a press release announcing its fiscal
second quarter earnings results.  A copy of the press release, including
financial statements, is attached as Exhibit 99.1.





                                 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:  April 24, 2003
                                     NBTY, INC.



                                     By: /s/ Harvey Kamil
                                         --------------------------------
                                         Harvey Kamil
                                         President and Chief Financial Officer