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Boston Scientific Announces Results for First Quarter Ended March 31, 2008
Date:4/21/2008

5 2 3

ENDOSURGERY 28 13 15

NEUROMODULATION 17 16 1

DIVESTED BUSINESSES (103) (105) 2

WORLDWIDE $(40) $(139) $99

An explanation of the Company's use of these non-GAAP measures is provided

at the end of this document.

BOSTON SCIENTIFIC CORPORATION

ESTIMATED NON-GAAP NET INCOME PER SHARE RECONCILIATIONS

(Unaudited)

Q2 2008 Estimate Q2 2008 Estimate

(Low) (High)

GAAP results $0.04 $0.09

Estimated acquisition-related charges 0.01 0.01

Estimated restructuring-related charges 0.02 0.02

Estimated amortization expense 0.07 0.07

Adjusted results $0.14 $0.19

An explanation of the Company's use of these non-GAAP measures is provided

at the end of this document.

Use of Non-GAAP Financial Measures

To supplement Boston Scientific's condensed consolidated financial

statements presented on a GAAP basis; the Company discloses certain non-

GAAP measures that exclude certain amounts, including non-GAAP net income,

non-GAAP net income per diluted share, and regional and divisional revenue

growth rates that exclude the impact of foreign exchange. These non-GAAP

measures are not in accordance with, or an alternative for, generally

accepted accounting principles in the United States.

The GAAP measure most comparable to non-GAAP net income is GAAP net income

and the GAAP measure m
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SOURCE Boston Scientific Corporation
Copyright©2008 PR Newswire.
All rights reserved

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