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Boston Scientific Announces Results for First Quarter Ended March 31, 2011
Date:4/20/2011

ely.

An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.

BOSTON SCIENTIFIC CORPORATIONNON-GAAP CONSTANT CURRENCY NET SALES RECONCILIATIONS

(Unaudited)Q1 2011 Net Sales as compared to Q1 2010ChangeEstimatedAs ReportedConstantImpact ofCurrencyCurrencyForeignin millions

BasisBasisCurrencyUnited States$
(13)$
(13)EMEA

4

3

$Japan

8

(14)

22Inter-Continental

21

11

10International33033Subtotal20(13)33Divested Businesses

(55)

(55)

0Worldwide$
(35)$
(68)$
33Q1 2011 Net Sales as compared to Q1 2010ChangeEstimatedAs ReportedConstantImpact ofCurrencyCurrencyForeignin millions

BasisBasisCurrencyCardiac Rhythm Management$
21$
5$Interventional Cardiology

(55)

(69)

14Peripheral Interventions

11

7

4Cardiovascular Group(44)(62)18Electrophysiology(1)(2)1Endoscopy27216Urology/Women's Health862Neuromodulation990Subtotal20(13)33Divested Businesses

(55)

(55)

0Worldwide$
(35)$
(68)$
33An explanation of the Company's use of these non-GAAP financial measures is provided at the end of this document.

BOSTON SCIENTIFIC CORPORATIONESTIMATED NON-GAAP NET INCOME PER COMMON SHARE RECONCILIATIONS

(Unaudited)Q2 2011 EstimateFull Year 2011 Estimate(Low)(High)(Low)(High)GAAP results$ 0.05$ 0.08$ 0.15$ 0.27Goodwill impairment charge0.47

0.47Estimated acquisition-related net charges

0.01

0.010.00

0.00Estimated divestiture-related net charges (credits)

0.00

0.00(0.34)

(0.35)Estimated restructuring-related charges

0.01

0.010.06

0.05Discrete tax items0.00

0.00Estimated amortization expense

0.05

0.050.24

0.24Adjusted results$ 0.12$ 0.15$ 0.58$ 0.68An explanation of the Company's use of these non-GAAP meas
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SOURCE Boston Scientific Corporation
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