Decreases in updates Terry Fator sales and terry fator schedule reasons marketing, general andadministrative and amortization of intangible expenses were offset by $7.5million of restructuring. Lower total other income and an increase in theprovision for income taxes were the primary reasons for the reduction inyear-to-date net income. The company estimates currency fluctuations had anegative impact of less than $0.01 on net earnings per diluted share for thesix-month period. In addition, the six-month results include a reduction to GAAPand non-GAAP net income of $2.1 million, primarily related to the $1.9 millionadjustment reported in the first quarter, associated with sales incentivecompensation expense that should have been recorded in the fourth quarter offiscal 2008 and earlier periods.

The company has determined that these expenseswere immaterial to reported results for those periods terry fator 1st . They are also expected tobe immaterial to fiscal 2009 results terri fator . Included in the six-month GAAP results are pre-tax expenses of $15.4 million foramortization of acquired intangible assets, restructuring charges, amortizationof purchased maintenance contracts and pre-merger claims reserve adjustments aswell as $4.7 million of non-cash stock-based compensation terry fator tickets . Excluding theseexpenses and including $0.4 million of revenue impacted by purchase accountingadjustments, non-GAAP net income for the six months ended Nov 30, 2008, was$25.3 million, or $0.15 per diluted share terry fator show .

The company estimates currencyfluctuations had a negative impact of less than $0.01 on non-GAAP net earningsper diluted share for the six-month period in fiscal 2009 . Non-GAAP net incomeper diluted share includes a non-GAAP provision for income taxes based upon anestimated rate of 35 percent terry fator ventriloquist . Non-GAAP earnings per diluted share of $0.15 wereflat year-over-year compared to results for the six months ended Nov 30, 2007 terry fator mirage . Financial GuidanceFor the third quarter of fiscal 2009, which ends Feb . 28, 2009, the company isproviding guidance using foreign exchange rates as of the end of December 2008.The company estimates total revenues of $183 million to $187 million. Thecompany anticipates GAAP fully diluted earnings per share will be $0.03 to$0.06.