Schering-Plough Reports Financial Results for 2007 Fourth Quarter,...(nd twelve months ended December 3...)

months ended December 31, 2007 both include a charge of $3.8 billion

in connection with the acquisition of OBS.

5/ Included in other income, net for the three months ended December 31,

2007 are $255 million of acquisition-related gains on currency-related

items. Included in other income, net for the twelve months ended

December 31, 2007 are $537 million of acquisition-related net gains on

currency-related and interest rate-related items.

6/ Special and acquisition related charges for the three and twelve

months ended December 31, 2007 reflect $52 million and $84 million,

respectively, related to the acquisition of OBS. Special and

acquisition related charges for the three and twelve months ended

December 31, 2006 are $12 million and $102 million, respectively,

reflecting charges related to the manufacturing changes announced June

1, 2006.

7/ In the first quarter of 2006, Schering-Plough adopted the provisions

of SFAS 123R. As a result of this adoption, Schering-Plough

recognized a non-recurring cumulative effect adjustment of $22 million

of income associated with Schering-Plough's liability-based

compensation plans.

SCHERING-PLOUGH CORPORATION

Reconciliation from Reported Net (Loss)/Income Available to Common Shareholders and Reported Diluted (Loss)/Earnings Per Common Share to As Reconciled Amounts for Net (Loss)/Income

Available to Common Shareholders and Diluted (Loss)/Earnings per Common Share (unaudited)

(Amounts in Millions, except per share figures)

To supplement its consolidated financial statements presented in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"), Schering-Plough is providing the supplemental financial information below and on the following pages to reflect "As R
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