Sigma-Aldrich (Nasdaq: SIAL) Q3 2007 Sales Increase 14.0%, Yielding Diluted EP...( 2007 Diluted EPS Forecast R...)

2007 Diluted EPS Forecast Raised $.05 to $2.25 to $2.35.

ST. LOUIS, Oct. 23 /PRNewswire-FirstCall/ --

HIGHLIGHTS:

Sales, Income and EPS Results (all percentage comparisons are to

comparable periods in 2006):

-- Strongest Quarterly Sales Growth in 2007: Q3 2007 sales growth

improved on prior quarters' performance, with reported quarterly

growth of 14.0%. Sales of $503.2 million nearly matched the record

high sales achieved in Q2 2007. Organic sales growth of 7.0% equaled

the Company's growth goal, with a currency benefit of 4.3% and a 2.7%

contribution from the February 2007 Epichem acquisition enhancing

reported growth. Quarterly and year-to-date comparisons and a

reconciliation of reported to adjusted sales growth can be found on

page 10.

-- Margins Continued Strong As Pretax Income Gain Exceeds Sales Growth:

Q3 2007 operating and pretax income margins were 22.4% and 21.2%,

respectively, an improvement over Q3 2006 results. Pretax income in Q3

2007 increased 18.5%.

-- EPS Growth Affected By Previously Communicated Tax Rate Changes In Q3:

Q3 2007 diluted EPS increased 5.9% to $.54, reflecting previously

communicated tax differences that include both a $.03 per share tax

charge in Q3 2007 to revalue deferred tax assets and liabilities as a

result of tax rate changes in Europe and a tax audit benefit in Q3

2006 that had increased diluted EPS in that quarter by $.03. EPS

growth would have largely matched the pretax income gain absent these

tax differences. Favorable currency rates added $.06 to reported EPS

in Q3 2007. A reconciliation of currency adjusted proforma to reported

diluted EPS for the quarter and year-to-date periods can be found on

page 11.

Outlook:

-- Full year 2007 sa
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