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Edwards Lifesciences Reports Strong First Quarter Results and Raises 2008 Guidance
Date:4/22/2008

igation settlement: $2.1 million charge for a litigation

settlement;

3) Realignment expenses, net: $1.3 million charge for executive severance

associated with the Company's business realignment, offset by a $1.4

million gain from the reversal of previously accrued severance costs

from the fourth quarter of 2007 related to the sale of the LifeStent

product line in the first quarter of 2008. Given the magnitude and

unusual nature of these special charges and gains relative to the

operating results for the periods presented, these items have been

excluded from non-GAAP net income.

Results of Discontinued Products -- The Company has discontinued certain products during the periods presented. As discontinued products do not have a continuing contribution to operations, management believes that excluding such items from the Company's sales growth provides investors with a means of evaluating the Company's on-going operations. In light of the significance of the impact these products had on the sales growth of the Company, the sales results of these products have been detailed in the "Unaudited Reconciliation of Sales by Product Line and Region."

Foreign Exchange -- Fluctuation in exchange rates impacts the comparative results and sales growth rates of the Company's underlying business. Management believes that excluding the impact of foreign exchange rate fluctuations from its sales growth provides investors a more meaningful comparison to historical financial results. The impact of foreign exchange rate fluctuations has been detailed in the "Unaudited Reconciliation of Sales by Product Line and Region."

EDWARDS LIFESCIENCES CORPORATION

Reconciliation of GAAP to Non-GAAP Financial Information

Three Months Ended

March 31,

(in millions
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SOURCE Edwards Lifesciences Corporation
Copyright©2008 PR Newswire.
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