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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
Date:2/8/2008

items on reported results are discussed.

BECKMAN COULTER, INC.

RECONCILIATION OF GAAP OPERATING INCOME AND MARGIN TO

ADJUSTED OPERATING INCOME AND MARGIN

(in millions)

(unaudited)

Quarter Ended Year Ended

December 31, December 31,

2007 2006 2007 2006

GAAP operating income $74.6 $100.8 $272.4 $262.9

Reconciling items:

Rental tax dispute(b) - - 1.6 -

NexGen acquisition(c) 35.4 - 35.4 -

Supply chain

relocation(f) 4.2 - 16.9 -

Impairment charges(h) - - 0.8 2.3

Restructuring related

charges(h) - 2.6 - 13.2

Roche research and

development charge(i) - - - 27.5

Pension curtailment(j) - - - 4.0

Applera settlement(k) - - - (16.1)

Investigation charges(l) - - - 2.9

Adjusted operating

income $114.2 $103.4 $327.1 $296.7

GAAP operating margin 9.5% 14.2% 9.9% 10.4%

Impact of adjustments 5.0% 0.3% 1.9% 1.3%

Adjusted operating

margin 14.5% 14.5% 11.8% 11.7%

See "Non-GAAP Financial Measures," where the impacts of certain items on reported results are discussed.

BECKMAN COULTER, INC.

RECONCILIATION OF GAAP NET E
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SOURCE Beckman Coulter, Inc.
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