Exhibit 31.2

                               CERTIFICATIONS
                               --------------

I, Harvey Kamil, certify that:

1.    I have reviewed this annual report on Form 10-K of NBTY, Inc.;

2.    Based on my knowledge, this annual report does not contain any
      untrue statement of a material fact or omit to state a material
      fact necessary to make the statements made, in light of the
      circumstances under which such statements were made, not
      misleading with respect to the period covered by this annual
      report;

3.    Based on my knowledge, the financial statements, and other
      financial information included in this annual report, fairly
      present in all material respects the financial condition, results
      of operations and cash flows of the registrant as of, and for,
      the periods presented in the annual report;

4.    The registrant's other certifying officers and I are responsible
      for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e)) for the
      registrant and have:

      (a)   Designed such disclosure controls and procedures, or caused
            such disclosure controls and procedures to be designed
            under our supervision to ensure that material information
            relating to the registrant, including its consolidated
            subsidiaries, is made known to us by others within those
            entities, particularly during the period in which this
            annual report is being prepared;

      (b)   Evaluated the effectiveness of the registrant's disclosure
            controls and procedures and presented in this report our
            conclusions about the effectiveness of the disclosure
            controls and procedures, as of the end of the period
            covered by this report based on such evaluation; and based
            on our evaluation as of the evaluation date;

      (c)   Disclosed in this report any change in the registrant's
            internal control over financial reporting that occurred
            during the registrant's most recent fiscal quarter (the
            registrant's fourth fiscal quarter in the case of an annual
            report) that has materially affected, or is reasonably
            likely to materially affect, the registrant's internal
            control over financial reporting; and

5.    The registrant's other certifying officer and I have disclosed,
      based on our most recent evaluation of internal control over
      financial reporting, to the registrant's auditors and the audit
      committee of registrant's board of directors (or persons
      performing the equivalent functions):


<Page>


      (a)   All significant deficiencies and material weaknesses in the
            design or operation of internal controls over financial
            reporting which are reasonably likely to adversely affect the
            registrant's ability to record, process, summarize and report
            financial information; and

      (b)   Any fraud, whether or not material, that involves management or
            other employees who have a significant role in the registrant's
            internal controls over financial reporting.

Dated: December 16, 2003

                                       Signature:


                                       /s/ Harvey Kamil
                                       -----------------------------------
                                           Harvey Kamil
                                           Principal Financial Officer