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

p> (Low) (High) (Low) (High)

Estimated net loss per

share $(0.05) $(0.03) $(0.48) $(0.46)

Amortization of

intangible assets 0.06 0.06 0.30 0.30

Stock-based

compensation 0.03 0.03 0.14 0.14

Intangible asset

impairment - - 0.10 0.10

Estimated non-GAAP

adjusted net

earnings per diluted

share 0.04 0.06 0.06 0.08

Estimated weighted

average diluted

shares outstanding 105,000,000 105,000,000 105,000,000 105,000,000

"Use and Economic Substance of Non-GAAP Financial Measures Used by ev3 and Usefulness of Such Non-GAAP Financial Measures to Investors

ev3 uses the non-GAAP financial measures described above as supplemental measures of performance and believes these measures facilitate operating performance comparisons from period to period and company to company by factoring out potential differences caused by acquisitions, dispositions, non- recurring, unusual or infrequent charges not related to ev3's regular, ongoing business, variations in capital structure, tax positions, depreciation, non- cash charges and certain large and unpredictable charges. ev3's management uses the non-GAAP financial measures used in this release to analyze the underlying trends in ev3's business, assess the performance of ev3's core operations, establish operational goals and forecasts that are used in allocating resources and evaluate ev3's performance period over period and in relation to its competitors' operating results. Additionally, ev3's management is evaluated on the basis of some of these non-GAAP financial measures when determining achievement of their incentive compensation performance targets.

ev3 believes t
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SOURCE ev3 Inc.
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