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ViroPharma Incorporated Reports Fourth Quarter and Full Year 2007 Financial Results
Date:2/27/2008

from December 31, 2006, $21.1 million of which occurred in the fourth quarter of 2007. The twelve month increase is primarily the result of the net proceeds from an offering of senior convertible notes issued on March 26, 2007 and cash flows.

Looking ahead in 2008

ViroPharma is commenting upon previously announced guidance for the year 2008 as a convenience to investors. The following guidance provided by ViroPharma are projections, based upon numerous assumptions, all of which are subject to certain risks and uncertainties. For a discussion of the risks and uncertainties associated with these forward looking statements, please see the Disclosure Notice below.

For the year 2008, ViroPharma expects the following

-- Net product sales are expected to be $210 to $235 million;

-- Research and development (R&D) and sales, general and administrative

(SG&A) expenses, excluding the impact of SFAS 123R, are expected to be

$105 to $115 million.

-- The SFAS 123R impact to the above expenses will be in the range of $9

to $11 million. Including the impact of SFAS 123R, the research and

development (R&D) and sales, general and administrative (SG&A) expenses

are expected to be $114 to $126 million.

Non-GAAP Disclosures

This press release includes non-GAAP financial information as the Company's projected research and development and marketing, general and administrative expenses has been presented excluding the effect of stock option expense resulting from the application of SFAS 123R. The Company believes that presenting its research and development (R&D) expense and sales, general and administrative (SG&A) expense in this release both with and without the impact of share-based compensation will allow investors to better understand the Company's financial results and how such results compare with the Company's prior results and current guidance.

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SOURCE ViroPharma Incorporated
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