Item 2.02      Results of Operations and Financial Condition.

           On February 7, 2008, Vital Signs, Inc. (the “Company”) issued a press release regarding results for the three month period ended December 31, 2007. A copy of this press release is being furnished as Exhibit 99.1 to this Current Report on Form 8-K.

          This Current Report on Form 8-K and the press releases attached hereto are being furnished to the Commission inasmuch as they disclose historical information regarding the Company’s results of operations for the three month period ended December 31, 2007.

-2-

Item 9.01 Financial Statements and Exhibits.

(c)      Exhibits.

          As described in Item 2.02 of this Report, the following Exhibit is furnished as part of this Current Report on Form 8-K:

          Exhibit 99.1: Press release, dated February 7, 2008.

-3-

SIGNATURE

           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.

Dated: February 7, 2008

-4-

EXHIBIT INDEX

-5-