Beckman Coulter Announces First Quarter 20...(een restated to correct these immaterial...)

Previously

Reported restated

Depreciation and amortization $54.6 $48.5

Change in inventories (27.0) (33.3)

Change in long-term lease receivables 4.9 4.0

Change in other (3.1) (2.2)

Net cash provided by operating activities 82.5 70.1

Additions to property, plant and equipment (76.9) (64.5)

Net cash used in investing activities (87.7) (75.3)

Change in Accounting for Convertible Debt Securities

Under a soon to be released Financial Accounting Standards Board ("FASB") Staff Position, convertible debt securities that may be settled in cash, including partial cash settlement, would be separated into debt and equity components. Interest expense will be recorded based upon the market rate at the date of issuance. This change in methodology, which will become effective for us as of the beginning of 2009, will be applied retrospectively to previously issued convertible debt instruments as well as to new instruments. The adoption of this new accounting rule is estimated to increase our 2008 and 2007 non-cash interest expense by approximately $13 million, resulting in a reduction of our diluted earning per share by approximately $0.13 in 2008 and $0.12 in 2007.

Non-GAAP Financial Measures

"GAAP" refers to financial information presented in accordance with generally accepted accounting principles in the United States.

To supplement the condensed consolidated financial statements and discussion presented on a GAAP basis, this press release includes non-GAAP financial measures with respect to the quarters
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