West Pharmaceutical Services Announces Third Quarter 20...(- 0.9 Income from continuing o...),Health

Income from continuing operations $46.8 $4.1 $(0.7) $50.2

Net income per diluted share:

Continuing operations $1.39 $0.12 $(0.02) $1.50

Earnings per share figures do not add across due to rounding

Please refer to the "Notes to Non-GAAP financial measures" for more

information.

Non-GAAP measures are intended to explain or aid in the use of, not as

a substitute for, the related GAAP financial measure.

Notes to NON-GAAP financial measures:

For the purpose of aiding the comparison of our year-to-year results, management may refer to results excluding certain items in an effort to improve the analysis of underlying trends in the financial statements, and for consistency with performance metrics used for incentive compensation programs. These re-measured period results are not in conformity with United States generally accepted accounting principles ("GAAP") and are "non-GAAP financial measures." The non-GAAP financial measures are intended to explain or aid in the use of, not as a substitute for, the related GAAP financial measures.

2007 Tax Adjustments:

Our three and nine-month results ending September 2007 include a provision for Brazilian social security, excise and other tax compliance issues totaling $8.6 million pre-tax ($6.3 million net of related tax deductions). The increased provision followed a detailed review of several tax cases pending in the Brazilian courts which now indicate that it is probable, although the issuance of tax assessment notices has not yet been finalized, that the positions taken on certain tax returns dating back to the late 1990's would not be sustained.

Our results for the three and nine-month periods ended September 30, 2007 also include $4.0 million and $6.5 million, respectively, of discrete tax benefits. Upon completion of strategic plan projections in
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