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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CWtm2Vg5/Ou5PlN7XRguBE7zOEGKFCXYwTsRvm/K9+lLUVfTKJ39EAL9m3AMZJIM
 JqYCMRuBYjtbC9KSZIVNFw==

<SEC-DOCUMENT>0001209191-09-043423.txt : 20090904
<SEC-HEADER>0001209191-09-043423.hdr.sgml : 20090904
<ACCEPTANCE-DATETIME>20090904153013
ACCESSION NUMBER:		0001209191-09-043423
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090825
FILED AS OF DATE:		20090904
DATE AS OF CHANGE:		20090904

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PACIFIC COAST INVESTORS LTD
		CENTRAL INDEX KEY:			0001003011

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22427
		FILM NUMBER:		091056185

	BUSINESS ADDRESS:	
		STREET 1:		525 UNIVERSITY AVE
		STREET 2:		SUITE 1500
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94301
		BUSINESS PHONE:		4153266480

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HESKA CORP
		CENTRAL INDEX KEY:			0001038133
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				770192527
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
		BUSINESS PHONE:		9704937272

	MAIL ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c89970_4x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-08-25</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001038133</issuerCik>
        <issuerName>HESKA CORP</issuerName>
        <issuerTradingSymbol>HSKA</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001003011</rptOwnerCik>
            <rptOwnerName>PACIFIC COAST INVESTORS LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O CHA ENTERPRISES LIMITED, ROOM 3703</rptOwnerStreet1>
            <rptOwnerStreet2>JARDINE HOUSE 1 CONNAUGHT PLACE</rptOwnerStreet2>
            <rptOwnerCity>CENTRAL, HONG KONG</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-08-25</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>7790466</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The shares were sold in exchange for limited partnership interests valued at $3,427,805.04.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Elizabeth Hammack, Authorized Agent</signatureName>
        <signatureDate>2009-09-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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