Beckman Coulter Announces Second Quarter 20...(P Financial Measures The non-GAAP mea...)

The non-GAAP measures described above exclude the following items:

a) Restructuring expenses -- In January 2007, as part of our previously announced strategic supply chain management initiative, we announced the closure and relocation of certain manufacturing and distribution sites, mainly in the United States. In connection with these closures and relocations, for the three and six months ended June 30, 2008, we recorded net charges related to severance and other costs of $4.7 million and $5.4 million, respectively. Additionally, the first half of 2008 includes a net gain of $3.5 million related to the sale of buildings and land in Hialeah, Florida. Total supply chain relocations for the three and six months ended June 30, 2007 was $2.8 million and $9.7 million, respectively. Also, during the second quarter of 2007 the Company recorded related asset impairment charges of $0.8 million.

b) HCV sublicense -- During the second quarter of 2008, we entered into an agreement with Siemens Healthcare Diagnostics and recorded an R&D charge of $12 million, for sublicense rights relating to testing for the hepatitis C virus (HCV). Under the agreement, we can develop, manufacture and sell a quantitative viral load HCV blood test for use on our molecular diagnostic instrument, which is in development.

c) Miami vacant land sale -- In 2007, we sold vacant land adjacent to our Miami, Florida facility for $30.0 million, with an additional $1.2 million held in escrow for a portion of the land for which title was in dispute. During the second quarter 2008, we received the remaining amount held in escrow of $1.2 million and recorded a gain on sale in other non-operating income.

d) Fair market value inventory adjustment -- During the first quarter of 2008, in connection with our acquisition of the flow cytometry business of Dako A/S, we recorded a $1.0 million charge related to the fair value of acquired inventory sold in the first
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