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

lowance, triggered by the gain from the sale of a product line. Given the magnitude and unusual nature of these tax events relative to the periods presented, these items have been excluded from non-GAAP net income.

Results of Discontinued Products -- The Company has discontinued certain products during the periods presented. As discontinued products do not have a continuing contribution to operations, management believes that excluding such items from the Company's sales growth provides investors with a means of evaluating the Company's on-going operations. In light of the significance of the impact these products had on the sales growth of the Company, the sales results of these products have been detailed in the "Unaudited Reconciliation of Sales by Product Line and Region."

Foreign Exchange -- Fluctuation in exchange rates impacts the comparative results and sales growth rates of the Company's underlying business. Management believes that excluding the impact of foreign exchange rate fluctuations from its sales growth provides investors a more meaningful comparison to historical financial results. The impact of foreign exchange rate fluctuations has been detailed in the "Unaudited Reconciliation of Sales by Product Line and Region."

EDWARDS LIFESCIENCES CORPORATION

Reconciliation of GAAP to Non-GAAP Financial Information

Three Months

Ended Year Ended

December 31, December 31,

(in millions, except per share data) 2007 2006 2007 2006

GAAP net income $15.8 $20.7 $113.0 $130.5

Reconciling items:

Cost of goods sold

Discontinued product - 2.0 - 2.0

Special charges (gains), net

1) Realignment expenses 13.9 7.3 13.9 9.4

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SOURCE Edwards Lifesciences Corporation
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