Beckman Coulter Announces Second Quarter 20...(quarter. e) Rental tax dispute -- In ...)

e) Rental tax dispute -- In 1998, the Company entered into a sale-leaseback transaction with Cardbeck Miami Trust ("Cardbeck") in connection with the Company's Miami facility. In May 2005, Cardbeck notified the Company that it had received an assessment from the State of Florida in the amount of $4.4 million for rental tax, interest and penalties related to payments made by the Company to Cardbeck from June 2000 to February 2005. The State of Florida has asserted that this transaction is subject to commercial rental tax in accordance with applicable state laws and requested Cardbeck to pay this assessment. During June 2007 Cardbeck and the Company subsequently entered into a settlement of the assessment under which the Company paid $2.4 million ($1.6 million in sales tax and $0.8 million in interest) which was accrued at June 30, 2007. The Company also has taken steps to obtain a determination that its payments to Cardbeck are not subject to the rental tax.

f) Biosite break-up fee -- On May 17, 2007, the merger agreement to acquire Biosite, Inc. was terminated by Biosite in accordance with its terms. Pursuant to the terms of the agreement, Biosite paid the Company a break up fee of $54 million. The Company recorded a gain of $40.6 million (net of associated expenses of $13.4 million) in other non-operating income during the second quarter 2007.

BECKMAN COULTER, INC.

CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS

(in millions, except amounts per share and share data)

(unaudited)

Three Months Ended Six Months Ended

June 30, June 30,

2008 2007 2008 2007

Product revenue $680.7 $584.7 $1,299.0 $1,097.1

Service revenue 117.6 105.0 22
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