Kensey Nash Reports Acceleration of Stock Awards Triggered by Shareholder Acquisition of Greater Than 20% of Outstand...(r reference supplemental financial d...),Health

supplemental financial disclosure for these measures, including the most

directly comparable GAAP measure and an associated reconciliation.

Kensey Nash Corporation

Non-GAAP Financial Measures and Reconciliations

For the Fiscal Year 2008 Quarter Ending September 30, 2007

Forecasted Earnings Per Share Reconciliation

(Unaudited) (Unaudited)

Forecasted As Reported

Three Months Three Months

Ending Ended Year over Year %

September 30, September 30, Change

2007 2006

GAAP diluted loss per share ($0.08) $0.11

Adjustments:

Accelerated vesting of

equity shares 0.19

Discontinuance of embolic

protection platform 0.03 -

Non-GAAP diluted earnings per

share as adjusted $0.14 $0.11 27%

Note: To supplement our forecasted guidance presented in accordance with

GAAP, Kensey Nash Corporation uses non-GAAP measures of as adjusted

earnings per share, which are adjusted from our forecasted GAAP guidance

to exclude certain expenses. These non-GAAP adjustments are provided to

enhance the user's overall understanding of our historical and current

financial performance and our prospects for the future. We believe the

forecasted non-GAAP guidance provides useful information to both

management and investors by excluding certain expenses that we believe are

not indicative of our core operating results.

We have adjusted our forecasted GAAP guidance for the discontinuance of

our embolic protection pla
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