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Boston Scientific Announces Results for Fourth Quarter and Year Ended December 31, 2007
Date:2/4/2008

(0.07)

Estimated restructuring charges 0.02 0.02

Estimated amortization expense 0.07 0.07

Adjusted results $0.15 $0.20

An explanation of the ways in which Boston Scientific management uses

these non-GAAP measures to evaluate its business, the substance behind

Boston Scientific management's decision to use these non-GAAP measures,

the material limitations associated with the use of these non-GAAP

measures, the manner in which Boston Scientific management compensates for

those limitations, and the substantive reasons why Boston Scientific

management believes that these non-GAAP measures provide useful

information to investors is included in the exhibit labeled "Use of Non-

GAAP Financial Measures.

Use of Non-GAAP Financial Measures

To supplement Boston Scientific's consolidated condensed 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 most comparable to non-GAAP net income per diluted

share is GAAP net income per diluted share. Reconciliations of each of

these non-GAAP financial measures to the corresponding GAAP measure are

included in the accompanying schedules.

To calculate regional and divisional revenue growth rates that exclude the

impact of foreign exchange, the Company converts actual current-period net

sales from local
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SOURCE Boston Scientific Corporation
Copyright©2008 PR Newswire.
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