Kensey Nash Reports Acceleration of Stock Awards Triggered by Shareholder Acquisition of Greater Than 20% of Outstand...(tform and for the acceleration of vestin...),Health

previously announced, the Company has and will exclude the impact of

write-offs of inventory, certain dedicated embolic protection equipment,

and other assets related to the Company's decision in June 2007 to

discontinue the embolic protection product line. Additional charges

related to severance and clinical trial closeout costs are expected to be

recorded in the first fiscal quarter of 2008, as set forth in the

reconciliation. In addition, the Company is excluding the impact of the

acceleration of vesting of the equity shares from the first quarter

results as outlined in today's release.

These non-GAAP measures will provide investors and management with an

alternative method for assessing Kensey Nash's operating results in a

manner consistent with future presentation as a result of the

discontinuance of our embolic protection platform. Further, these non-

GAAP results are one of the primary indicators management uses for

planning and forecasting in future periods. The presentation of this

additional information should not be considered in isolation or as a

substitute for results prepared in accordance with accounting principles

generally accepted in the United States.