Beckman Coulter Announces Second Quarter 20...($0.89 $47.8 $0.75 ...)

Six Months Ended June 30,

2008 2007

Per Diluted Per Diluted

Amount Share Amount Share

GAAP net earnings $90.7 $1.41 $106.5 $1.67

Reconciling items*:

Restructuring expenses (a) 5.4 0.08 10.5 0.16

HCV sublicense (b) 12.0 0.18 - -

Miami vacant land sale (c) (1.2) (0.02) - -

Rental tax dispute (e) - - 2.4 0.04

Fair market value inventory

adjustment (d) 1.0 0.02 - -

Biosite break-up fee (f) - - (40.6) (0.63)

Adjustment for income taxes (6.5) (0.10) 10.4 0.16

Adjusted net earnings $101.4 $1.57 $89.2 $1.40

*See accompanying Non-GAAP Financial Measures section for description of Non-GAAP adjustments

BECKMAN COULTER, INC.

RECONCILIATION OF GAAP NET EARNINGS TO ADJUSTED EBITDA

(in millions)

(unaudited)

Six Months Ended

June 30,

2008 2007

GAAP net earnings $90.7 $106.5

Income taxes 31.3 43.6

Interest expense 21.2 26.7

Depreciation and amortization 122.4 95.7

EBITDA 2
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