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DaVita 1st Quarter 2009 Results
Date:4/27/2009

98 (8) (165,846) 59,152 291,397 (184,711) Balances as adjusted as of December 31, 2008 $32,130 $- $59,152 $291,397 $584,358

                                    DAVITA INC.
                       RECONCILIATIONS FOR NON-GAAP MEASURES
                                    (unaudited)
                              (dollars in thousands)

    3. Effective Income Tax Rates

    We believe that reporting the effective income tax rate attributable to
    DaVita Inc. enhances a user understanding of DaVita's effective income
    tax rate for the periods presented because it excludes noncontrolling
    owners' income that primarily relates to non-tax paying entities and
    accordingly is more comparable to prior periods presentations regarding
    DaVita's effective income tax rate and is more meaningful to a user to
    fully understand the related income tax effects on DaVita Inc. operating
    results. This measure is not a measure of financial performance under
    United States generally accepted accounting principles and should not be
    considered as an alternative to the effective income tax rate.

    Effective income tax rate as compared to the effective income tax rate
    attributable to DaVita Inc. is as follows:

                                                  Three months ended
                                           March 31,  December 31,  March 31,
                                               2009       2008        2008

    Income before income taxes              $173,057    $169,364    $151,578
    Income tax expense                       $64,783     $59,618     $55,570
    Effective income tax rate                  37.4%       35.2%       36.7%


                                                    Three months ended
                                           March 31,  December 31,   March 31,
 
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SOURCE DaVita Inc.
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