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Amarin Announces Financial Results for Fourth Quarter and Full Year 2007
Date:5/19/2008

loss of $6.7 million for the same period in 2006. The increase for the fourth quarter compared to the corresponding period in 2006 is primarily due to reorganization costs of $1.9 million associated with the departure of our former chief executive officer and the costs associated with the planned closing of Amarin's offices in London plus higher share-based compensation costs, partly offset by a reduction in research and development expenditure.

Research and development costs for the fourth quarter 2007 were $1.7 million, reflecting third-party research contract costs, staff costs, preclinical study costs, clinical supplies and the costs of conducting clinical trials. The decrease of $2.2 million for the fourth quarter of 2007 from the comparative period in 2006 is primarily due to the completion of the Phase III trials in Huntington's disease in early 2007. Research and development costs for the fourth quarter primarily represent expenditures on Amarin's two Parkinson's disease programs, its epilepsy and memory programs and the initiation of its new cardiovascular disease program.

Selling, general and administrative costs primarily represent Amarin's general corporate overhead, the Company's substantial investment in intellectual property and the business and corporate development costs of pursuing its growth strategy, including the costs of evaluating potential in-licensing and acquisition opportunities. Selling, general and administrative costs for the fourth quarter 2007 of $3.2 million increased by $0.7 million when compared to the same period in 2006. This increase is primarily due to increased personnel and administrative costs.

Non-cash share-based compensation expense increased $0.4 million to $0.9 million when compared to the same period in 2006. This increase was due to options granted since the end of the comparative period.

Twelve months ended December 31, 2007

For the twelve month period ended December 31, 2007, Amar
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SOURCE Amarin Corporation Plc
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