Exhibit 11
NBTY, INC. AND SUBSIDIARIES
Statement Re Computation of Per Share Earnings
Years ended September 30, 2000, 1999 and 1998
(Dollars and shares in thousands)
<TABLE>
<CAPTION>
Years Ended September 30,
------------------------------
2000 1999 1998
---- ---- ----
<S> <C> <C> <C>
Net income $51,508 $27,279 $38,840
==================================
Weighted average common shares
outstanding:
Common shares - basic 67,327 69,640 65,563
Common share equivalents (1) 1,991 1,186 4,284
----------------------------------
Common shares -diluted 69,318 70,826 69,847
==================================
Basic net income per share $ 0.77 $ 0.39 $ 0.59
==================================
Diluted net income per share $ 0.74 $ 0.39 $ 0.56
==================================
-------------------
<FN>
<F1> Common share equivalents consist of dilutive stock options.
</FN>
</TABLE>
