Schering-Plough Reports Financial Results for 2007 Fourth Quarter,...(nal information about U.S. and internati...)

specific products is available by calling the company or visiting

the Investor Relations Web site at http://ir.schering-plough.com.

SCHERING-PLOUGH CORPORATION

Reconciliation of Non-U.S. GAAP Financial Measures

Adjusted net sales, defined as net sales plus an assumed 50 percent of global cholesterol joint venture net sales.

Three months ended December 31

(Dollars in millions) (unaudited)

2007 2006 %

Net sales, as reported a/ $3,724 $2,650 41%

50 percent of cholesterol

joint venture net sales b/ 722 541 33%

Adjusted net sales b/ $4,446 $3,191 39%

Twelve months ended December 31

(Dollars in millions) (unaudited)

2007 2006 %

Net sales, as reported a/ $12,690 $10,594 20%

50 percent of cholesterol

joint venture net sales b/ 2,559 1,915 34%

Adjusted net sales $15,249 $12,509 22%

a/ Net sales for the three and twelve months ended December 31, 2007, both

include $626 million recorded as a result of the Organon BioSciences

acquisition on November 19, 2007 through year-end.

b/ Total net sales of the cholesterol joint venture for the three months

ended December 31, 2007 and 2006 were $1.4 billion and $1.1 billion,

respectively. Total net sales of the cholesterol joint venture for the

twelve months ended December 31, 2007 and 2006 were $5.1 billion and

$3.8 bil
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