Masimo Reports Fourth Quarter 2007 and Full Year 2007 Financi...(872 20732872 Weighted average ...)

Weighted average

number of common

shares outstanding

under the single

class method -

Diluted (E) - 59,985,371 - 59,829,198

Non-GAAP:

Weighted

average common

shares

outstanding -

Diluted (F) 55,135,822 59,985,371 54,915,375 57,227,507

Earnings (loss)

per share -

Diluted:

Earnings (loss)

per share -

Two class

(A)/(D) (2) $(0.62) $- $3.04 $0.33

Earnings per

share -

Single

class (B)/(E) - 0.20 - 0.27

GAAP: Earnings

(loss) per

share -

Diluted $(0.62) $0.20 $3.04 $ 0.60

Non-GAAP:

Earnings per

share -

Diluted

(C)/(F) (1) $0.20 $0.20 $3.31 $0.74

(1) For the three months ended December 29, 2007, the amount indicated as

Non-GAAP: Earnings per share is equal to the GAAP: Earnings per share,

and is shown here for comparison purposes only.

(2) In December 2006, we declared a dividend to preferred stockholders

that was more than the net income for the three months ended

December 31, 2006. This resulted in a net loss attributable to common

stockholders during the three months ended December 31, 2006. As a

result, for the three months ended December 31, 2006, the earnings

(loss) per share reported herein is different from amounts previously

reported due to a correction of a prior period calculation.