WASHINGTON, D.C. 20549


                                    FORM 8-K


                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

                Date of Report (Date of Earliest Event Reported):
                                September 4, 2007

                           USANA HEALTH SCIENCES, INC.
             (Exact name of registrant as specified in its charter)

                           Commission File No. 0-21116

                  Utah                                       87-0500306
     (State or other jurisdiction of                (IRS Employer Identification
             incorporation)                                    Number)

                           3838 West Parkway Boulevard
                           Salt Lake City, Utah 84120
               (Address of principal executive offices, Zip Code)

       Registrant's telephone number, including area code: (801) 954-7100

   Former name or former address, if changed since last report: Not Applicable

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[  ] Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

[  ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

Item 4.01         Changes in Registrant's Certifying Accountant

(b) New independent registered public accounting firm.

     On September 4, 2007, the Company appointed PricewaterhouseCoopers LLP
("PwC") as its new independent registered public accounting firm for the fiscal
year ending December 29, 2007. The decision to appoint PwC was made and approved
by the Audit Committee of the Board of Directors.

     During the two most recent fiscal years ended December 30, 2006 and
December 31, 2005, and the subsequent interim period through September 4, 2007,
the Company has not consulted with PwC regarding: (i) the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company's financial
statements and neither a written report was provided to the Company nor oral
advice was provided that PwC concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing, or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.


Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                     USANA HEALTH SCIENCES, INC.

                                     By: /s/ Gilbert A. Fuller
                                         Gilbert A. Fuller, Executive VP and CFO

Date:  September 5, 2007