United Therapeutics Reports Third Quarter 2007 Financi...(of eachof the following non-recurring ev...)

Date:11/1/2007

of each of the following non-recurring events: (i) the impact of the HeartBar trade name impairment on our financial results for the nine-month period ended September 30, 2006, and (ii) the impact of the issuance of 200,000 shares to Toray Industries, Inc., in connection with our amended license agreement for beraprost-MR on our financial results for the nine-month period ended September 30, 2007.

We use EBITDASO, a non-GAAP measure, internally for our operating, budgeting and financial planning purposes and as a metric for our Company-wide Milestone Incentive Bonus Program, and believe our investors' understanding of our performance is enhanced by disclosing this measure.

The presentation of these non-GAAP financial measures is not to be considered in isolation or as a substitute for our financial results prepared in accordance with GAAP.

Forward-looking Statements

Statements included in this press release that are not historical in nature are "forward-looking statements" within the meaning of the Private Securities Reform Act of 1995. These forward-looking statements include our expectations and intentions regarding the payment of federal and state income taxes for 2007, the generation of taxable income, the availability and utilization of net operating loss carryforwards to reduce taxable income, and the availability, creation and utilization of research tax credits to pay income taxes that are based on our current beliefs and expectations as to future outcomes. These forward-looking statements are subject to certain risks and uncertainties, such as those described in our periodic reports filed with the Securities and Exchange Commission, which could cause actual results to differ materially from anticipated results. Consequently, such forward- looking statements are qualified by the cautionary statements, cautionary language and risk factors set forth in our periodic reports and documents filed with the Securities and Exchange Commission,
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