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Edwards Lifesciences Reports Strong Fourth Quarter Sales
Date:2/5/2008

8)

Common stock in treasury, at cost (470.3) (339.4)

Total stockholders' equity 835.0 749.4

Total liabilities and stockholders' equity $1,345.1 $1,246.8

(1) Effective January 1, 2007, the Company adopted Financial Accounting

Standard Board ("FASB") Interpretation No. 48, "Accounting for

Uncertainty in Income Taxes, an interpretation of FASB Statement

No. 109" ("FIN 48"). The adoption of FIN 48 increased the January 1,

2007 balance of retained earnings by $1.7 million.

EDWARDS LIFESCIENCES CORPORATION

Non-GAAP Financial Information

To supplement the consolidated financial results prepared in accordance with Generally Accepted Accounting Principles ("GAAP"), the Company uses non-GAAP financial measures that exclude certain items, such as in-process research and development expenses, special charges and gains, results of discontinued products, and fluctuations in exchange rates. Management does not consider the excluded items part of day-to-day business or reflective of the core operational activities of the Company as they result from transactions outside the ordinary course of business.

Management uses non-GAAP financial measures internally for strategic decision making, forecasting future results and evaluating current performance. Certain guidance is provided only on a non-GAAP basis that excludes special items and foreign exchange fluctuations due to the inherent difficulty in forecasting such items. By disclosing non-GAAP financial measures, management intends to provide investors with a more meaningful, consistent comparison of the Company's core operating results and trends for the periods presented.

"Non-GAAP financial measures are not prepared in accordance with GAAP; therefore, the information is not necessarily comparable to other companies and should be considered as a supplement to
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SOURCE Edwards Lifesciences Corporation
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