Boston Scientific Announces Results for Fourth Quarter and Year Ended Decembe...(currency to U.S. dollars using constant ...)

rates. The GAAP measure most comparable to this non-GAAP measure is growth

rate percentages based on GAAP revenue. A reconciliation of this non-GAAP

financial measure to the corresponding GAAP measure is included in the

accompanying schedules.

Use and Economic Substance of Non-GAAP Financial Measures Used by Boston

Scientific

Management uses these supplemental non-GAAP measures to evaluate

performance period over period, to analyze the underlying trends in the

Company's business, to assess its performance relative to its competitors,

and to establish operational goals and forecasts that are used in

allocating resources. In addition, management uses these non-GAAP measures

to further its understanding of the performance of the Company's operating

segments. The adjustments excluded from the Company's non-GAAP measures

are consistent with those excluded from its reportable segments' measure

of profit or loss. These adjustments are excluded from the segment

measures that are reported to the Company's chief operating decision maker

and are used to make operating decisions and assess performance.

The following is an explanation of each of the adjustments that management

excluded as part of its non-GAAP measures for the three and twelve month

periods ending December 31, 2007 and December 31, 2006 and for the

forecasted three month period ending March 31, 2008, as well as reasons

for excluding each of these individual items:

-- Acquisition and divestiture-related charges -- For the three and twelve

months ending December 31, 2007 and December 31, 2006, these

adjustments primarily consisted of: purchased research and development;

a loss on assets held for sale related to the Company's divestiture of

certain businesses; integration costs associa
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