CCA Industries, Inc. (CCA), manufactures and distributes health and beauty aid products. CCA is engaged in health-and-beauty aids business, selling numerous products in several health-and-beauty aids and cosmeceutical categories. All of the Company�s products are manufactured by contract manufacturers, pursuant to the Company�s specifications and formulations. Under most of the brand names, the Company markets several different but categorically related products. The principal brand names include Plus+White (oral health-care products), Sudden Change (skin-care products), Nutra Nail and Power Gel (nail treatments), Gel Perfect (nail polish), Bikini Zone (pre and after-shave products), Mega -T Green Tea (dietary products), Mega - T chewing gum (anti-oxidant dietary product), Hair Off (depilatories), IPR (foot-care products), Solar Sense (sun-care products), and Wash �N Curl (shampoos).