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Boston Scientific Announces Results for Third Quarter Ended September 30, 2008
Date:10/21/2008

ument.

Use of non-GAAP Financial Information

A reconciliation of the Company's non-GAAP financial measures to the corresponding GAAP measures, and an explanation of the Company's use of these non-GAAP measures, is included in the exhibits attached to this press release.

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CONDENSED CONSOLIDATED GAAP RESULTS OF OPERATIONS

(Unaudited)

Three Months Ended

September 30,

In millions, except per share data 2008 2007

Net sales $1,978 $2,048

Cost of products sold 655 575

Gross profit 1,323 1,473

Operating expenses

Selling, general and administrative

expenses 610 719

Research and development expenses 252 271

Royalty expense 51 48

Amortization expense 131 155

Intangible asset impairment charges 155

Purchased research and development (8) 75


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