UPDATE 2-Sally Beauty quarterly profit tops Wall St view

* Q2 EPS 13 cts tops Wall St view by 3 cts

* Sales slip 0.3 pct (Adds analysts' estimate; changes headline)

NEW YORK, April 30 (Reuters) - Sally Beauty Holdings Inc (SBH.N) reported a higher-than-expected quarterly profit on Thursday, citing "the recession-resistant nature" of its business.

Net income for the second quarter ended March 31 nearly doubled to $24.6 million, or 13 cents per share, from $12.4 million, or 7 cents per share, a year earlier.

Analysts on average were expecting profit of 10 cents a share, according to Reuters Estimates.

Sales fell 0.3 percent to $641.5 million, hurt by the stronger U.S. dollar, which reduces the value of overseas sales. Sales at the company's beauty supply stores open at least a year rose 2.1 percent.

"As we head into the second half of the fiscal year, we remain cautiously optimistic as economic conditions remain challenging," said Chief Executive Gary Winterhalter in a statement. (Reporting by Martinne Geller, editing by Gerald E. McCormick and Lisa Von Ahn)