Exhibit 99

USANA Health Sciences Announces Fourth Quarter and Full Year Financial Results

2007 Marks the Sixth Consecutive Year of Record Sales and Earnings

Q4 Net Sales Increased to a Record $108.7 Million; EPS Increased to $0.67

Company Adjusts 2008 Sales and EPS Guidance to Grow 7% to 10%

SALT LAKE CITY--(BUSINESS WIRE)--USANA Health Sciences, Inc. (NASDAQ: USNA) today announced financial results for the fiscal fourth quarter and full-year ending December 29, 2007.

Financial Performance

Net sales in the fourth quarter of 2007 increased by 10.8% to $108.7 million, compared with $98.1 million in the fourth quarter of the prior year. Net sales growth for the fourth quarter of 2007 resulted from a 15% net increase in the number of active Associates, compared with the fourth quarter of the prior year, and from sales in Malaysia, which opened in January of 2007. Changes in foreign currency added $5.2 million of the year-over-year increase in net sales.

Earnings per share from continuing operations increased by 8.1% to $0.67 per share, compared with $0.62 per share in the fourth quarter of 2006. This increase was in part due to stock repurchases and to improved gross margins. This increase was partially offset by higher Associate Incentive and Selling, General, and Administrative expenses.

For the full-year ended December 29, 2007, consolidated net sales were $423.1 million, an increase of 15.9%, compared with $365.2 million for the full-year of 2006. Earnings per share from continuing operations increased by 18.7% to $2.67, compared with $2.25 for the full-year of 2006.

During the full-year 2007, the Company repurchased approximately 1.9 million shares for a cost of $79.6 million. No repurchases were made during the fourth quarter of 2007. As of the end of the fourth quarter, $50.3 million remains under the current stock buyback authorization.

Regional Results

During the fourth quarter of 2007, net sales in North America, increased by 3.7% to $67.9 million, compared with the fourth quarter of the prior year. Sales in the U.S., however, were lower both on a year-over-year and a consecutive quarter basis. The modest growth in this region was driven primarily by a 6.4% net improvement in the number of active Associates to approximately 100,000, compared with the same period last year. Compared with the third quarter of 2007, the number of active Associates in this region decreased in the fourth quarter by 4.8%.

“During the fourth quarter, we experienced softer than expected sales and Associate numbers in North America,” said Dave Wentz, the Company’s President. “We attribute this decline primarily to the toll that various false allegations have taken on our Associates during 2007. We believe that these challenges are now largely behind us. To combat these factors, we are planning to implement several new Associate-related initiatives that are designed to regain our momentum in the U.S., our largest and most mature market.”

During the fourth quarter of 2007, net sales in the Asia Pacific region increased by 25.1% to $40.8 million, compared with the fourth quarter of the prior year. The growth in this region was led by double-digit, year-over-year growth in Hong Kong, Australia-New Zealand, and Japan. Sales in the Company’s newest market, Malaysia, reached $4.5 million for the fourth quarter. The number of active Associates in the Asia Pacific region increased by 28.8% to 76,000, compared with 59,000 in the fourth quarter of the prior year. This increase was primarily driven by the opening of Malaysia, which had 11,000 active Associates at the end of 2007.

“The Asia Pacific region’s contribution to USANA’s sales growth continues to increase both on a year-over-year and a running quarter basis,” continued Wentz. “Australia-New Zealand and Hong Kong, along with our newest market, Malaysia, continue to be the major growth drivers in this region. We remain focused on growing and strengthening our markets in this region throughout 2008.”

Outlook

Today, the Company is providing financial guidance for the first quarter of 2008 and updating its guidance for the full-year 2008. Based on its current business trends, the Company believes that net sales for the first quarter of 2008 will be between $105 million and $109 million, with earnings per share expected to be between $0.63 and $0.66. For the full-year 2008, the Company is adjusting both its net sales and earnings per share guidance to 7% to 10% growth, compared with the full-year 2007.

Gilbert A. Fuller, the Company’s executive vice president and chief financial officer, said, “In 2008, we will be taking a hard look at any potential opportunities that may result from the deteriorating economic condition in the U.S. We continue to believe that our home-based business model offers us flexibility in both up and down markets. While declining disposable income spending may be impacting us in the near-term, we believe that, in the long-run, our direct selling opportunity will attract individuals as a way to supplement their income. We also plan to add key staff and to complete our facilities expansion initiative during 2008 in preparation for our next phase of growth. We remain optimistic about the future growth of both sales and earnings in 2008.”

Conference Call

USANA will hold a conference call and webcast to discuss this announcement with investors on Wednesday, February 6, 2008 at 11:00AM Eastern Time. Investors may listen to the call by accessing USANA’s website at http://www.usanahealthsciences.com.

About USANA

USANA develops and manufactures high quality nutritional, personal care, and weight management products that are sold directly to Preferred Customers and Associates throughout the United States, Canada, Australia, New Zealand, Hong Kong, Japan, Taiwan, South Korea, Singapore, Mexico, Malaysia, the Netherlands, and the United Kingdom. More information on USANA can be found at http://www.usanahealthsciences.com.

Safe Harbor

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the Securities Exchange Act. Our actual results could differ materially from those projected in these forward-looking statements, which involve a number of risks and uncertainties, including reliance upon our network of independent Associates, the governmental regulation of our products, manufacturing and marketing risks, adverse publicity risks, and risks associated with our international expansion. The contents of this release should be considered in conjunction with the risk factors, warnings, and cautionary statements that are contained in our most recent filings with the Securities and Exchange Commission.

           
USANA Health Sciences, Inc.
Consolidated Statements of Earnings

(In thousands, except per share data)

 
Quarter Ended
30-Dec-06 29-Dec-07
(Unaudited) (Unaudited)
 
Net sales $ 98,121 $ 108,748

Cost of sales

  21,865     22,902
Gross profit 76,256 85,846
 
Operating expenses
Associate incentives 39,226 44,533
Selling, general and administrative 19,213 23,726
Research and development   708     667
 
Earnings from operations 17,109 16,920
 
Other income   712     283

Earnings from continuing operations before income taxes

17,821 17,203
 
Income taxes   6,433     6,144
 
Income from continuing operations 11,388 11,059
 
Income (Loss) from discontinued operations (249 ) -
 
NET EARNINGS $ 11,139   $ 11,059
 
Earnings per share - diluted
Continuing operations $ 0.62 $ 0.67
Discontinued operations $ (0.01 ) $ -
Net Earnings $ 0.61   $ 0.67
Weighted average shares outstanding - diluted   18,405     16,586
     
USANA Health Sciences, Inc.
Consolidated Balance Sheets
(in thousands)
 
As of As of
30-Dec-06 29-Dec-07
(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents $ 27,029 $ 12,865
Inventories 22,483 19,439
Other current assets   11,103   14,295

Total current assets

60,615 46,599
 
Property and equipment, net 30,323 52,061
Goodwill 5,690 5,690
Other assets   3,374   4,778
Total assets $ 100,002 $ 109,128
 
 
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable $ 10,241 $ 8,111
Other current liabilities   29,564   32,074
Total current liabilities   39,805   40,185
 
Long-term liabilities
Line of Credit - 28,000

Other long-term liabilities

- 2,305
Stockholders' equity   60,197   38,638
Total liabilities and stockholders' equity $ 100,002 $ 109,128
    USANA Health Sciences, Inc.
Sales by Region
(in thousands)
                 
Quarter Ended
30-Dec-06 29-Dec-07
(Unaudited) (Unaudited)
Region
North America
United States $ 42,234 43.0 % $ 41,697 38.3 %
Canada 18,057 18.4 % 20,462 18.8 %
Mexico   5,180 5.3 %   5,748 5.3 %
North America Total 65,471 66.7 % 67,907 62.4 %
 
Asia Pacific
Australia-New Zealand 12,815 13.1 % 14,652 13.5 %
Hong Kong 5,189 5.3 % 7,721 7.1 %
Japan 2,019 2.0 % 2,400 2.2 %
Taiwan 5,742 5.9 % 5,847 5.4 %
South Korea 1,940 2.0 % 1,689 1.6 %
Singapore 4,945 5.0 % 4,053 3.7 %
Malaysia   - 0.0 %   4,479 4.1 %
Asia Pacific Total   32,650 33.3 %   40,841 37.6 %
 
Consolidated $ 98,121 100.0 % $ 108,748 100.0 %
 
 
Active Associates by Region
 
As of
30-Dec-06 29-Dec-07
(Unaudited) (Unaudited)
Region
North America
United States 59,000 38.5 % 61,000 34.6 %
Canada 24,000 15.7 % 26,000 14.8 %
Mexico   11,000 7.2 %   13,000 7.4 %
North America Total 94,000 61.4 % 100,000 56.8 %
 
Asia Pacific
Australia-New Zealand 19,000 12.4 % 21,000 11.9 %
Hong Kong 9,000 5.9 % 16,000 9.1 %
Japan 4,000 2.6 % 5,000 2.8 %
Taiwan 14,000 9.2 % 14,000 8.0 %
South Korea 2,000 1.3 % 2,000 1.1 %
Singapore 11,000 7.2 % 7,000 4.0 %
Malaysia   - 0.0 %   11,000 6.3 %
Asia Pacific Total   59,000 38.6 %   76,000 43.2 %
Total   153,000 100.0 %   176,000 100.0 %
 
 
Active Preferred Customers by Region
 
As of
30-Dec-06 29-Dec-07
(Unaudited) (Unaudited)
Region
North America
United States 50,000 64.1 % 50,000 64.1 %
Canada 18,000 23.1 % 18,000 23.1 %
Mexico   2,000 2.5 %   2,000 2.6 %
North America Total 70,000 89.7 % 70,000 89.8 %
 
Asia Pacific
Australia-New Zealand 7,000 9.0 % 6,000 7.6 %
Hong Kong ** 0.0 % 1,000 1.3 %
Japan 1,000 1.3 % 1,000 1.3 %
Taiwan ** 0.0 % ** 0.0 %
South Korea ** 0.0 % ** 0.0 %
Singapore ** 0.0 % ** 0.0 %
Malaysia   - 0.0 % ** 0.0 %
Asia Pacific Total   8,000 10.3 %   8,000 10.2 %
Total   78,000 100.0 %   78,000 100.0 %
 
 
** Count of Active Preferred Customers is less than 500.

CONTACT:
USANA Health Sciences, Inc., Salt Lake City
Riley Timmer, 801-954-7922 (Investor Relations)
investor.relations@us.usana.com
or
Edelman
Joe Poulos, 312-240-2719 (Media)