(2) The non-GAAP percentage increase (decrease) compares non-GAAP measures for the two different periods. In the event there is a non-GAAP adjustment to the relevant measure for only one of the periods under comparison, the non-GAAP increase (decrease) compares the non-GAAP measure to the relevant GAAP measure.

(3) Based on a weighted average 119.3 million diluted shares for First Half 2008 and 119.2 million diluted shares for First Half 2007.

DASSAULT SYSTEMES

U.S.GAAP – IFRS SUMMARY RECONCILIATION

(in millions of Euro, except per share data, unaudited)

In millions of Euros		Six months ended June 30,						Six months ended June 30,
		2008		Adjustment		2008		2007		Adjustment		2007
		U.S. GAAP				IFRS		U.S. GAAP				IFRS
Total Revenue		€ 633.6		€ 0.0		€ 633.6		€ 596.6		€ 0.0		€ 596.6
Net Income		€ 83.1		€ 17.1		€ 100.2		€ 70.8		€ 3.7		€ 74.5
Amortization of acquired intangibles		( € 21.5)		€ 2.9		( € 18.6)		( € 21.8)		€ 5.9		( € 15.9)
Other operating income and expense, net*		( € 2.5)		€ 17.2		€ 14.7		€ 0.0		€ 0.0		€ 0.0
Income tax expense		( € 34.7)		( € 3.0)		( € 37.7)		( € 36.3)		( € 2.2)		( € 38.5)
Shareholders' equity		€ 1,163.7		( € 55.2)		€ 1,108.5		€ 1,147.1		( € 28.9)		€ 1,118.2

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