New York Businessman -- I'm Making a Killing Off Ebola!

A New York businessman is one of the first people to capitalize on the Ebola scare ... and he's making a fortune.

Todd Spinelli tells TMZ ... he developed a dietary supplement in the form of a wafer. He says the supplement prevents healthy cells from breaking down, which keeps them in the body longer than normal. Spinelli claims as a result ... the wafer can help boost the immune system to protect it from contracting diseases, including Ebola.

Spinelli says he trademarked the product -- called Ebola-C -- and went to market on October 1. It is NOT FDA approved, but he says there is a doctor on staff who gives it the A-Okay.

Spinelli claims he's selling up to 14,000 a day at $34.95.

As for what's in Ebola-C ... the C should give it away, because each serving delivers 554% of the recommended daily intake of vitamin C.

It is unclear to us if there's any similarity to Flintstones Chewables.