-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RZHVUHb8Kh6UhMQNxZlMkh4Ta/3FFAQgQNaIC5xtnLCxYhaksZ3IH+xQ8Aah3rP8
 V5Hj2cmK0250A/5soIZ9fQ==

<SEC-DOCUMENT>0001209191-08-059188.txt : 20081105
<SEC-HEADER>0001209191-08-059188.hdr.sgml : 20081105
<ACCEPTANCE-DATETIME>20081105195515
ACCESSION NUMBER:		0001209191-08-059188
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081103
FILED AS OF DATE:		20081105
DATE AS OF CHANGE:		20081105

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLION HEALTHCARE INC
		CENTRAL INDEX KEY:			0000847935
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
		IRS NUMBER:				112962027
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1660 WALT WHITMAN ROAD SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		631-870-5100

	MAIL ADDRESS:	
		STREET 1:		1660 WALT WHITMAN ROAD SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CARE GROUP INC
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Carpenter Gary P
		CENTRAL INDEX KEY:			0001387802

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17821
		FILM NUMBER:		081165047

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		631-870-5126

	MAIL ADDRESS:	
		STREET 1:		C/O ALLION HEALTHCARE, INC.
		STREET 2:		1660 WALT WHITMAN RD. SUITE 105
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c76797_4x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-11-03</periodOfReport>

    <issuer>
        <issuerCik>0000847935</issuerCik>
        <issuerName>ALLION HEALTHCARE INC</issuerName>
        <issuerTradingSymbol>ALLI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001387802</rptOwnerCik>
            <rptOwnerName>Carpenter Gary P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALLION HEALTHCARE, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>1660 WALT WHITMAN RD., SUITE 105</rptOwnerStreet2>
            <rptOwnerCity>MELVILLE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11747</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-11-03</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>7009</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7009</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Gary P. Carpenter</signatureName>
        <signatureDate>2008-11-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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