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

BOSTON SCIENTIFIC CORPORATION NON-GAAP NET (LOSS) INCOME AND NET (LOSS) INCOME PER SHARE RECONCILIATIONS

(Unaudited)

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.

Three Months Ended Three Months Ended

December 31, 2007 December 31, 2006

Net Impact per Impact per

income diluted Net diluted

In millions, except per share data (loss) share income share

GAAP results $(458) $(0.31) $277 $0.19

Non-GAAP adjustments:

Acquisition and divestiture-

related charges 211 0.14 23 0.02

Restructuring charges 131 0.09

Litigation-related charges 294 0.20

Amortization expense 177 0.12 142 0.09

Adjusted results $355 $0.24 (1) $442 $0.30

(1) Calculated by assuming stock-based dilution of 9.0 million shares

Three Months Ended

December 31,

2007 2006'/>"/>

SOURCE Boston Scientific Corporation
Copyright©2008 PR Newswire.
All rights reserved

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