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ev3 Inc. Reports Third Quarter 2008 Financial Results
Date:10/31/2008

on of the manner in which ev3's management uses these non-GAAP measures to conduct and evaluate its business, the economic substance behind management's decision to use these non-GAAP measures, the substantive reasons why management believes that these non-GAAP measures provide useful information to investors, the material limitations associated with the use of these non-GAAP measures and the manner in which management compensates for those limitations is included following the reconciliation tables below.

ev3 Inc.

RECONCILIATION OF NET SALES TO NET SALES,

EXCLUDING ATHERECTOMY

AND RESEARCH COLLABORATION REVENUES

(Dollars in thousands)

(unaudited)

For the Three For the Nine

Months Ended Months Ended

September September September September

28, 30, % 28, 30, %

2008 2007 change 2008 2007 change

Net sales, as reported $107,029 $65,060 65% $316,003 $191,955 65%

Less: Atherectomy 20,992 - NA 68,624 - NA

Less: Research

collaboration 7,011 - NA 19,426 - NA

Net sales, excluding

atherectomy and

research collaboration

revenues(non-GAAP) $79,026 $65,060 21% $227,953 $191,955 19%

ev3 Inc.

RECONCILIATION OF PERIPHERAL VASCULAR NET SALES TO

PERIPHERAL

VASCULAR NET SALES, EXCLUDING ATHERECTOMY

(Dollars in thousands)

(unaudited)


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SOURCE ev3 Inc.
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