<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-10-20</finalEffectivenessDispDate>
        <form>S-1</form>
        <filer>
            <cik>0001106971</cik>
            <entityName>VITAMIN SHOPPE INDUSTRIES</entityName>
            <fileNumber>333-137436</fileNumber>
        </filer>
        <filer>
            <cik>0001360395</cik>
            <entityName>VS DIRECT INC.</entityName>
            <fileNumber>333-137436-02</fileNumber>
        </filer>
        <filer>
            <cik>0001360530</cik>
            <entityName>VS HOLDINGS, INC.</entityName>
            <fileNumber>333-137436-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
