Shire Continues to Deliver Excellent Growth From Cor...(3 2009 following the genericizationof AD...),Health

    Selling, general and administrative ("SG&A")

                                                      % of              % of
                                             2009  product     2008  product
                                               $M    sales       $M    sales

    SG&A (US GAAP)                          320.6      53%    327.3      46%
    Intangible asset amortization           (34.8)            (29.7)

    New holding company costs                   -              (2.0)
    Depreciation                            (18.5)            (12.0)
    SG&A (Non GAAP)                         267.3      44%    283.6      40%

Non GAAP SG&A declined in absolute terms by 6% due to the Company's continued focus on cost management. Non GAAP SG&A increased as a percentage of product sales due to lower product sales following the genericization of ADDERALL XR.

Gain on sale of product rights

For the three months to September 30, 2009 Shire recorded gains of $6.3 million (2008: $4.0 million) from the sale of non-core products to Laboratorios Almirall S.A. in 2007. These gains had been deferred since 2007 pending transfer of the relevant consents.

Reorganization costs

For the three months to September 30, 2009 Shire recorded reorganization costs of $2.0 million (2008: $nil) relating to the transfer of manufacturing from its Owings Mills facility.

Integration and acquisition costs

For the three months to September 30, 2009 Shire recorded integration and acquisition costs of $6.2 million (2008: $7.5 million), primarily relating to the integration of Jerini.

Interest income

For the three months to September 30, 2009 Shire received interest income of $0.2 million (2008: $3.8 million), primarily earned on cash and cash equivalents. Interest in
'/>"/>