Exhibit 99.2





# Notes to Unaudited Pro Forma Consolidated Financial Information

The following unaudited pro
forma consolidated balance sheet as of June 30, 2006 presents the financial position of Nature Vision, Inc. and Subsidiaries (the
Company) assuming the sale on October 20, 2006 of certain assets of the Companys Norman photographic product
line to Promark International, Inc. (Promark) (the Transaction) had been completed on June 30, 2006. The
sale of the Companys Norman photography product line to Promark was completed on October 20, 2006 pursuant to the terms of
the Asset Purchase Agreement. The Transaction involved the sale of inventory, equipment and certain other assets relating to the
Companys Norman photography product line for a total purchase price of approximately $2,400,000, of which $300,000 is
payable pursuant to the terms of a three year note. The Transaction was negotiated at arms length and prior to the transaction the
Company and Promark had no material relationship

The following unaudited pro
forma consolidated statements of operations for the six months ended June 30, 2005 and 2006 and for the years ended December 31,
2004 and 2005 presents the Companys results of operations assuming that the Transaction had been completed on January 1,
2004, the first day of the Companys year ended December 31, 2004.  In the opinion of management, these statements
include all material adjustments necessary to reflect, on a pro forma basis, the impact of the Transaction on the historical
financial information of the Company. The adjustments set forth in the Pro Forma Adjustments column are described in
the Notes to Unaudited Pro Forma Consolidated Financial Information. The Transaction will be reflected as discontinued operations
as defined by Statement of Financial Accounting Standards No. 144.

The unaudited pro forma
statements for the period presented do not purport to represent what the Companys results of operations or financial
position actually would have been had the Transaction occurred on the date noted above, or to project the Companys results
of operations for any future periods.  The pro forma adjustments are based on available information, including estimates.
 The unaudited pro forma consolidated financial statements should be read in conjunction with the historical consolidated
financial statements and related notes thereto of the Company included in its Annual Report filed on Form 10-KSB for the year
ended December 31, 2005.

See the attached pro forma
unaudited consolidated financial information for the individual pro forma adjustments.

---

# Nature Vision, Inc. and Subsidiaries
Pro forma Consolidated Balance Sheet
June 30, 2006

|As ReportedUnauditedJune 30, 2006               |  | Pro formaAdjustments |   | Pro formaJune 30, 2006
|----------------------------------------------- |  | -------------------- | - | ----------------------
|CURRENT ASSETS                                  |  |                      |   |                       
|Cash and Cash Equivalents                       |  |                      | $ |                      
|Accounts Receivable, net                        |  |                      |   | 1,899,466             
|Due From Buyer (Inventory hold back)            |  |                      |   | 0                     
|Inventories, net                                |  |                      |   | 9,495,336             
|Prepaid Expenses                                |  |                      |   | 345,004               
|Deferred Income Taxes                           |  |                      |   | 848,000               
|                                                |  |                      |   |                       
|Total Current Assets                            |  |                      |   | 12,587,806            
|                                               
|PROPERTY AND EQUIPMENT, NET                     |  |                      |   | 2,275,433             
|                                               
|NON-CURRENT ASSETS                              |  |                     
|Building and Land Held for Sale, Net            |  |                      |   | 641,086               
|Cash Value Life Insurance                       |  |                      |   | 147,146               
|Deferred Income Taxes                           |  |                      |   | 435,746               
|Note Receivable  Dispositions of Assets        |  |                      |   | 0                     
|Intangibles  net                               |  |                      |   | 129,862               
|                                                |  |                      |   |                       
|Total Non-Current Assets                        |  |                      |   | 1,353,840             
|                                                |  |                      |   |                       
|                                               
|TOTAL ASSETS                                    |  |                      | $ | 16,217,079            
|                                                |  |                      |   |                       
|                                               
|LIABILITIES AND STOCKHOLDERS EQUITY            |  |                     
|                                               
|CURRENT LIABILITIES                            
|Checks issued in excess of cash in bank         |  |                      | $ | 136,641               
|Current Portion Contract Payable Vaddio         |  |                      |   | 250,432               
|Current Portion of Long-Term Debt               |  |                      |   | 396,180               
|Current Portion of Deferred Retirement Benefits |  |                      |   | 70,033                
|Line of Credit, Bank                            |  |                      |   | 4,415,000             
|Account Payable                                 |  |                      |   | 1,114,472             
|Accrued Payroll and Payroll Taxes               |  |                      |   | 355,069               
|Accrued Expenses                                |  |                      |   | 559,540               
|                                                |  |                      |   |                       
|Total Current Liabilities                       |  |                      |   | 7,297,367             
|                                               
|LONG-TERM LIABILITIES                          
|Deferred Retirement Benefits                    |  |                      |   | 592,758               
|Deferred Income Taxes                           |  |                      |   | 514,200               
|                                                |  |                      |   |                       
|Total Non-Current Liabilities                   |  |                      |   | 1,106,958             
|                                                |  |                      |   |                       
|                                               
|Total Liabilities                               |  |                      |   | 8,404,325             
|                                                |  |                      |   |                       
|                                               
|STOCKHOLDERS EQUITY                            |  |                     
|Common Stock, $.16 Par Value per Share         
|25,000,000 Shares Authorized                   
|Common Shares Issued and Outstanding at        
|June 30, 2006 were 2,217,887                    |  |                      |   | 354,862               
|Additional Paid-In Capital                      |  |                      |   | 6,698,487             
|Retained Earnings                               |  |                      |   | 759,405               
|                                                |  |                      |   |                       
|                                                |  |                      |   |                       
|                                                |  |                      |   |                       
|Total Stockholders Equity                      |  |                      |   | 7,812,754             
|                                                |  |                      |   |                       
|                                               
|TOTAL LIABILITIES AND STOCKHOLDERS EQUITY      |  |                      | $ | 16,217,079            
|                                                |  |                      |   |                       

---

Nature Vision, Inc. and Subsidiaries
Pro forma Adjustments  Consolidated Balance Sheet
As of June 30, 2006

|(1) |  | 
|--- |  | 

|Cash                                     |  |  | $ | 1,988,252 |  |   |           | 
|---------------------------------------- |  |  | - | --------- |  | - | --------- | 
|Due from buyer                           |  |  | $ | 125,000   | 
|Note receivable                          |  |  | $ | 300,000   |  |   |           | 
|Inventories                              |  |  |   |           |  | $ | 2,038,014 | 
|Property and equipment                   |  |  |   |           |  | $ | 14,098    | 
|Accounts payable                         |  |  |   |           |  | $ | 130,000   | 
|Retained earnings (gain related to sale) |  |  |   |           |  | $ | 231,140   | 

| | To record sale of inventories and property and equipment based on
carrying amount of inventories of $2,038,014 and property and equipment net book value of $14,098. Sales proceeds received were
cash of $1,988,252, 3 year note receivable of $300,000 and a 90 day inventory holdback of $125,000. Also record transaction costs
payable (legal and broker fee) totaling $130,000. See recap below:
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Cash received                                |  |  | $ | 1,988,252  |   |  |  | 
|-------------------------------------------- |  |  | - | ---------- | - |  |  | 
|Note receivable                              |  |  | $ | 300,000    |  
|Due from buyer                               |  |  | $ | 125,000    |   |  |  | 
|                                             |  | 
|Subtotal                                     |  |  | $ | 2,413,252  |  
|Less: Transaction costs                      |  |  | $ | (130,000   | ) |  |  | 
|                                             |  | 
|Net proceeds on sale                         |  |  | $ | 2,283,252  |  
|Less: Inventories carrying amount            |  |  | $ | (2,038,014 | ) |  |  | 
|Less: Property and equipment carrying amount |  |  | $ | (14,098    | )
|                                             |  | 
|Gain on disposition of assets                |  |  | $ | 231,140    |   |  |  | 
|                                             |  | 

|(2) |  | 
|--- |  | 

|Retained earnings (gain related to sale) |  |  | $ | 93,000 |  |   |        | 
|---------------------------------------- |  |  | - | ------ |  | - | ------ | 
|Deferred income tax asset                |  |  |   |        |  | $ | 93,000 | 

| | To record income tax related to pretax gain of $231,140 at an
effective rate of 40%. The income tax provision reduces the deferred tax asset recorded related to the net operating loss carry
forwards as of June 30, 2006.
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---

# Nature Vision, Inc. and Subsidiaries
Pro forma Consolidated Statement of Operations (Unaudited)
Six Months Ended June 30, 2006

|                                             | As Reported |  | Pro formaAdjustments |            | Pro forma
|-------------------------------------------- | ----------- |  | -------------------- | ---------- | ---------
|SALES, NET                                   |             |  | $                    | 9,311,093  |          
|                                            
|COST OF GOOD SOLD                            |             |  |                      | 6,427,764  |          
|                                             |             |  |                      |            |          
|                                            
|GROSS PROFIT                                 |             |  |                      | 2,883,329  |          
|                                            
|SELLING, GENERAL AND ADMINISTRATIVE EXPENSES |             |  |                      | 3,979,471  |          
|                                             |             |  |                      |            |          
|                                            
|INCOME(LOSS) FROM OPERATIONS                 |             |  |                      | (1,096,142 | )        
|                                             |             |  |                      |            |          
|                                            
|OTHER INCOME(EXPENSE)                        |             | 
|Interest Expense                             |             |  |                      | (174,932   | )        
|Interest Income                              |             |  |                      | 0          |          
|Gain on Sale of Property and Equipment       |             |  |                      | 13,883     |          
|Other Income                                 |             |  |                      | 11,275     |          
|                                             |             |  |                      |            |          
|Net Other Expenses                           |             |  |                      | (149,774   | )        
|                                             |             |  |                      |            |          
|                                            
|INCOME(LOSS) BEFORE TAXES                    |             |  |                      | (1,245,916 | )        
|                                            
|PROVISION FOR INCOME TAX EXPENSE(REFUND)     |             |  |                      | (498,000   | )        
|                                             |             |  |                      |            |          
|                                            
|NET INCOME(LOSS)                             |             |  | $                    | (747,916   | )        
|                                             |             |  |                      |            |          
|                                            
|Income(Loss) per Common Share               
|Basic                                        |             |  | $                    | (0.34      | )        
|Diluted                                      |             |  | $                    | (0.34      | )        
|                                            
|Weighted Average Common Shares               |             | 
|Basic                                        |             |  |                      | 2,194,395  |          
|Diluted                                      |             |  |                      | 2,194,395  |          

---

# Nature Vision, Inc. and Subsidiaries
Pro forma Consolidated Statement of Operations (Unaudited)
Year Ended December 31, 2005

|                                              | As Reported |  | Pro formaAdjustments |            | Pro forma
|--------------------------------------------- | ----------- |  | -------------------- | ---------- | ---------
|SALES, NET                                    |             |  | $                    | 24,254,059 |          
|                                             
|COST OF GOOD SOLD                             |             |  |                      | 16,623,927 |          
|                                              |             |  |                      |            |          
|                                             
|GROSS PROFIT                                  |             |  |                      | 7,630,132  |          
|                                             
|SELLING, GENERAL AND ADMINISTRATIVE EXPENSES  |             |  |                      | 6,007,722  |          
|                                              |             |  |                      |            |          
|                                             
|INCOME(LOSS) FROM OPERATIONS                  |             |  |                      | 1,622,410  |          
|                                              |             |  |                      |            |          
|                                             
|OTHER INCOME(EXPENSE)                         |             | 
|Interest Expense                              |             |  |                      | (141,514   | )        
|Interest Income                               |             |  |                      | 519        |          
|(Loss) Gain on Sale of Property and Equipment |             |  |                      | (29,378    | )        
|Other Income                                  |             |  |                      | 19,897     |          
|                                              |             |  |                      |            |          
|Net Other Expenses                            |             |  |                      | (150,476   | )        
|                                              |             |  |                      |            |          
|                                             
|INCOME BEFORE TAXES                           |             |  |                      | 1,471,934  |          
|                                             
|PROVISION FOR INCOME TAX EXPENSE              |             |  |                      | 585,000    |          
|                                              |             |  |                      |            |          
|                                             
|NET INCOME                                    |             |  | $                    | 886,934    |          
|                                              |             |  |                      |            |          
|                                             
|Income per Common Share                      
|Basic                                         |             |  | $                    | 0.41       |          
|Diluted                                       |             |  | $                    | 0.39       |          
|                                             
|Weighted Average Common Shares                |             | 
|Basic                                         |             |  |                      | 2,178,877  |          
|Diluted                                       |             |  |                      | 2,263,746  |          

---

# Nature Vision, Inc. and Subsidiaries
Pro forma Consolidated Statement of Operations (Unaudited)
Six Months Ended June 30, 2005

|                                             | As Reported |  | Pro formaAdjustments |            | Pro forma
|-------------------------------------------- | ----------- |  | -------------------- | ---------- | ---------
|SALES, NET                                   |             |  | $                    | 10,486,688 |          
|                                            
|COST OF GOOD SOLD                            |             |  |                      | 7,684,597  |          
|                                             |             |  |                      |            |          
|                                            
|GROSS PROFIT                                 |             |  |                      | 2,802,091  |          
|                                            
|SELLING, GENERAL AND ADMINISTRATIVE EXPENSES |             |  |                      | 2,840,829  |          
|                                             |             |  |                      |            |          
|                                            
|INCOME(LOSS) FROM OPERATIONS                 |             |  |                      | (38,738    | )        
|                                             |             |  |                      |            |          
|                                            
|OTHER INCOME(EXPENSE)                        |             | 
|Interest Expense                             |             |  |                      | (27,500    | )        
|Interest Income                              |             |  |                      | 517        |          
|Gain on Sale of Property and Equipment       |             |  |                      | 0          |          
|Other Income                                 |             |  |                      | 10,391     |          
|                                             |             |  |                      |            |          
|Net Other Expenses                           |             |  |                      | (16,592    | )        
|                                             |             |  |                      |            |          
|                                            
|INCOME(LOSS) BEFORE TAXES                    |             |  |                      | (55,330    | )        
|                                            
|PROVISION FOR INCOME TAX EXPENSE(REFUND)     |             |  |                      | (18,000    | )        
|                                             |             |  |                      |            |          
|                                            
|NET INCOME(LOSS)                             |             |  | $                    | (37,330    | )        
|                                             |             |  |                      |            |          
|                                            
|Income(Loss) per Common Share               
|Basic                                        |             |  | $                    | (0.02      | )        
|Diluted                                      |             |  | $                    | (0.02      | )        
|                                            
|Weighted Average Common Shares               |             | 
|Basic                                        |             |  |                      | 2,178,559  |          
|Diluted                                      |             |  |                      | 2,178,559  |          

---

# Nature Vision, Inc. and Subsidiaries
Pro forma Consolidated Statements of Operations (Unaudited)
Year Ended December 31, 2004

|                                             | As Reported |  | Pro formaAdjustments |            | Pro forma
|-------------------------------------------- | ----------- |  | -------------------- | ---------- | ---------
|SALES, NET                                   |             |  | $                    | 12,361,543 |          
|                                            
|COST OF GOOD SOLD                            |             |  |                      | 8,962,089  |          
|                                             |             |  |                      |            |          
|                                            
|GROSS PROFIT                                 |             |  |                      | 3,399,454  |          
|                                            
|SELLING, GENERAL AND ADMINISTRATIVE EXPENSES |             |  |                      | 3,156,166  |          
|                                             |             |  |                      |            |          
|                                            
|INCOME(LOSS) FROM OPERATIONS                 |             |  |                      | 243,288    |          
|                                             |             |  |                      |            |          
|                                            
|OTHER INCOME(EXPENSE)                        |             | 
|Interest Expense                             |             |  |                      | (40,952    | )        
|Interest Income                              |             |  |                      | 4,094      |          
|Gain on Sale of Property and Equipment       |             |  |                      | 0          |          
|Other Income                                 |             |  |                      | 11,836     |          
|                                             |             |  |                      |            |          
|Net Other Expenses                           |             |  |                      | (25,022    | )        
|                                             |             |  |                      |            |          
|                                            
|INCOME BEFORE TAXES                          |             |  |                      | 218,266    |          
|                                            
|PROVISION FOR INCOME TAX EXPENSE             |             |  |                      | 79,136     |          
|                                             |             |  |                      |            |          
|                                            
|NET INCOME                                   |             |  | $                    | 139,130    |          
|                                             |             |  |                      |            |          
|                                            
|Income per Common Share                     
|Basic                                        |             |  | $                    | 0.11       |          
|Diluted                                      |             |  | $                    | 0.10       |          
|                                            
|Weighted Average Common Shares               |             | 
|Basic                                        |             |  |                      | 1,303,375  |          
|Diluted                                      |             |  |                      | 1,440,361  |          

---

Nature Vision, Inc. and Subsidiaries
Pro forma Adjustments  Consolidated Statements of Operations
For the years ended December 31, 2004 and 2005 and the six months
ended June 30, 2005 and 2006

|(A) |  | Reflects the sale of the Norman photographic product (entire
product line treated as a business segment) line for the years ended December 31, 2004 and 2005 and the six months ended June 30,
2005 and 2006
|--- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(B) |  | To reflect gain on sale of Norman product line and related tax
provision for the transaction at approximately 37%.
|--- |  | ------------------------------------------------------------------------------------------------------------------

| | The gain was calculated as follows:
| | -----------------------------------

| | Sale of inventories and property and equipment based on carrying
amount of inventories of $2,038,014 and property and equipment net book value of $14,098. Sales proceeds received were cash of
$1,988,252, 3 year note receivable of $300,000 and a 90 day inventory holdback of $125,000. Also record transaction costs payable
(legal and broker fee) totaling $130,000. See recap below:
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Cash received                                |  |  | $ | 1,988,252  |  
|-------------------------------------------- |  |  | - | ---------- | -
|Note receivable                              |  |  | $ | 300,000    |  
|Due from buyer                               |  |  | $ | 125,000    |  
|                                             |  | 
|Subtotal                                     |  |  | $ | 2,413,252  |  
|Less: Transaction costs                      |  |  | $ | (130,000   | )
|                                             |  | 
|Net proceeds on sale                         |  |  | $ | 2,283,252  |  
|Less: Inventories carrying amount            |  |  | $ | (2,038,014 | )
|Less: Property and equipment carrying amount |  |  | $ | (14,098    | )
|                                             |  | 
|Gain on disposition of assets                |  |  | $ | 231,140    |  
|                                             |  | 

---