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Schering-Plough Reports Financial Results for First Quarter of 2008
Date:4/23/2008

, acquisition-related items and other specified charges or benefits.

"As Reconciled" amounts related to net income available to common shareholders and diluted earnings per common share are non-U.S. GAAP measures used by management in evaluating the performance of Schering-Plough's overall business. The effects of purchase accounting adjustments, acquisition-related items and other specified charges or benefits have been excluded from net income available to common shareholders and diluted earnings per common share as management of Schering-Plough does not consider these charges to be indicative of continuing operating results. Schering-Plough believes that these "As Reconciled" performance measures contribute to a more complete understanding by investors of the overall results of the company and enhances investor understanding of items that impact the comparability of results between fiscal periods. Net income available to common shareholders and diluted earnings per common share, as reported, are required to be presented under U.S. GAAP.

Three months ended March 31, 2008

(unaudited)

Purchase Acquisition- Other

As Accounting Related Specified As

Reported Adjustments Items Items Reconciled

Net sales $4,657 $ - $ - $ - $4,657

Cost of sales 2,137 (688) - - 1,449

Selling, general

and administrative 1,676 (1) - - 1,675

Research and development 880 (2) - - 878

Other expense, net 95 - - 17 112

Special and acquisition-

related charges 23 - (23) - -

Equity income (517)
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SOURCE Schering-Plough Corporation
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