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Beckman Coulter's 4th Quarter and Full Year 2007 Revenue Grows 10.8% and 9.2%, Respectively; 2007 Earnings Per Share Beat Outlook

iami facility. In May 2005, Cardbeck notified us that it

had received an assessment from the State of Florida in the amount

of $4.4 million for rental tax, interest and penalties related to

payments made by us to Cardbeck from June 2000 to February 2005. The

State of Florida has asserted that this transaction is subject to

commercial rental tax in accordance with applicable state laws and

requested Cardbeck to pay this assessment. During the second

quarter 2007, we recorded an accrual of $2.4 million ($1.6 million

sales tax and $.8 million in interest) for the anticipated amount of

the settlement.

c) NexGen Acquisition - In November 2007, we acquired the remaining

80.1% interest in NexGen for a total purchase price of $36 million.

NexGen is a development stage enterprise, which was formed in

connection with the acquisition of Lumigen in the prior year.

Approximately $35 million of the purchase price was allocated to in-

process research and development ("IPR&D") during the fourth quarter

since the acquired IPR&D technology is currently at the beginning of

the applied research phase and will require significant costs to

bring it out of the research stage.

d) Miami Vacant Land Sale - In 2007, we sold vacant land adjacent to

our Miami, Florida facility for $30.0 million. An additional $1.2

million remains in escrow for a portion of the land for which title

is in dispute. We acquired the parcel of vacant land as part of our

1997 acquisition of Coulter Corporation. The gain on sale of $26.2

million was recorded in other non-operating income during the third

quarter 2007.

e) Beckman Coulter Foundation - Using proceeds from the Miami vacant

land sale, we made a

SOURCE Beckman Coulter, Inc.
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