EXHIBIT 99.2

The following unaudited pro forma consolidated financial information is being filed herewith:

• Unaudited Pro Forma Condensed Consolidated Balance Sheet as of September 30, 2005

• Unaudited Pro Forma Condensed Consolidated Statement of Operations for the nine months ended September 30, 2005

• Unaudited Pro Forma Condensed Consolidated Statement of Operations for the year ended December 31, 2004

• Notes to Unaudited Pro Forma Condensed Consolidated Financial Information.

The Unaudited Pro Forma Condensed Consolidated Balance Sheet as of September 30, 2005 gives effect to the sale as if it had occurred as of September 30, 2005 and removes the assets sold and liabilities assumed of the payment gateway business of VeriSign.

The Unaudited Pro Forma Condensed Consolidated Statements of Operations for the nine months ended September 30, 2005, and the year ended December 31, 2004, give effect to the sale as if it had occurred at the beginning of each period presented. The Unaudited Pro Forma Condensed Consolidated Statements of Operations were prepared based on the Unaudited Condensed Consolidated Statements of Operations for the nine months ended September 30, 2005, and the Audited Consolidated Statements of Operations of VeriSign for the year ended December 31, 2004.

The unaudited pro forma condensed consolidated financial information is based on estimates and assumptions. These estimates and assumptions have been made solely for purposes of developing this pro forma information. Unaudited pro forma condensed consolidated financial information is presented for illustrative purposes only and is not necessarily indicative of the consolidated financial position or results of operations of future periods or the results that actually would have been realized had the payment gateway business been sold during this period. This unaudited pro forma condensed consolidated financial information is based upon the historical consolidated financial statements of VeriSign, Inc.

VERISIGN, INC. AND SUBSIDIARIES

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

SEPTEMBER 30, 2005

(In thousands, except share data)

	VeriSign, Inc.			Payment Services (1)		Adjustments			Pro Forma
ASSETS
Current assets:
Cash and cash equivalents	$	309,944		$	1,866	$	370,000	(2)	$	678,078
Short-term investments		438,236			—		—			438,236
Accounts receivable, net		271,210			—		—			271,210
Prepaid expenses and other current assets		90,191			—		—			90,191
Deferred tax assets		17,290			—		—			17,290
Total current assets		1,126,871			1,866		370,000			1,495,005
Property and equipment, net		528,291			4,546		—			523,745
Goodwill		1,006,441			—		—			1,006,441
Other intangible assets, net		224,981			—		—			224,981
Restricted cash		50,972			—		—			50,972
Long-term note receivable		25,800			—		—			25,800
Other assets, net		15,782			—		—			15,782
Total long-term assets		1,852,267			4,546		—			1,847,721
Total assets	$	2,979,138		$	6,412	$	370,000		$	3,342,726
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable and accrued liabilities	$	476,151		$	1,866	$	9,566	(3)	$	483,851
Accrued restructuring costs		8,354			—		—			8,354
Deferred revenue		369,689			10,869		—			358,820
Total current liabilities		854,194			12,735		9,566			851,025
Long-term deferred revenue		123,646			1,363		—			122,283
Long-term accrued restructuring costs		11,837			—		—			11,837
Deferred tax liabilities		20,942			—		—			20,942
Other long-term liabilities		5,550			—		—			5,550
Total long-term liabilities		161,975			1,363		—			160,612
Total liabilities		1,016,169			14,098		9,566			1,011,637
Minority Interest		39,495			—		—			39,495
Stockholders’ equity:
Preferred stock - par value $.001 per share Authorized shares: 5,000,000 Issued and outstanding shares: none		—			—		—			—
Common stock - par value $.001 per share Authorized shares: 1,000,000,000 Issued and outstanding shares: 257,228,503 (excluding 16,296,427 shares held in treasury )		257			—		—			257
Additional paid-in capital		23,362,993			—		136,336	(4)		23,499,329
Unearned compensation		(13,221	)		—		—			(13,221	)
Accumulated deficit		(21,418,785	)		—		231,784	(5)		(21,187,001	)
Accumulated other comprehensive loss		(7,770	)		—		—			(7,770	)
Total stockholders’ equity		1,923,474			—		368,120			2,291,594
Total liabilities and stockholders’ equity	$	2,979,138		$	14,098	$	377,686		$	3,342,726

See accompanying Notes to the Unaudited Pro Forma Condensed Consolidated Financial Information

VERISIGN, INC. AND SUBSIDIARIES

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2005

(In thousands, except per share data)

	VeriSign, Inc.			Payment Services (6)			Pro Forma
Revenues	$	1,260,587		$	43,206		$	1,217,381
Costs and expenses:
Cost of revenues		390,678			7,061			383,617
Sales and marketing		386,611			9,267			377,344
Research and development		76,451			6,376			70,075
General and administrative		142,205			789			141,416
Restructuring and other reversals		(1,471	)		—			(1,471	)
Amortization other intangible assets		73,896			—			73,896
Acquired in-process research and development		6,100			—			6,100
Total costs and expenses		1,074,470			23,493			1,050,977
Operating income		186,117			19,713			166,404
Other income, net		40,383			—			40,383
Income before income taxes		226,500			19,713			206,787
Income tax expense		91,456			7,964	(7)		83,492
Net income	$	135,044		$	11,749		$	123,295
Net income per share:
Basic	$	0.52					$	0.48
Diluted	$	0.51					$	0.46
Shares used in per share computation:
Basic		259,254						259,254
Diluted		267,045						267,045

See accompanying Notes to the Unaudited Pro Forma Condensed Consolidated Financial Information

VERISIGN, INC. AND SUBSIDIARIES

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2004

(In thousands, except per share data)

	VeriSign, Inc.		Payment Services (6)			Pro Forma
Revenues	$	1,166,455	$	48,149		$	1,118,306
Costs and expenses:
Cost of revenues		444,759		8,743			436,016
Sales and marketing		253,480		11,733			241,747
Research and development		67,346		6,941			60,405
General and administrative		164,922		893			164,029
Restructuring and other charges		24,780		—			24,780
Amortization other intangible assets		79,440		—			79,440
Total costs and expenses		1,034,727		28,310			1,006,417
Operating income		131,728		19,839			111,889
Other income, net		82,077		—			82,077
Income before income taxes		213,805		19,839			193,966
Income tax expense		27,580		2,559	(7)		25,021
Net income	$	186,225	$	17,280		$	168,945
Net income per share:
Basic	$	0.74				$	0.67
Diluted	$	0.72				$	0.65
Shares used in per share computation:
Basic		250,564					250,564
Diluted		257,992					257,992

See accompanying Notes to the Unaudited Pro Forma Condensed Consolidated Financial Information

VERISIGN, INC.

NOTES TO THE UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION

(1) Represents the removal of assets sold and liabilities assumed related to VeriSign’s sale of its payment gateway business as of September 30, 2005.

(2) Represents consideration for VeriSign’s sale of its payment gateway business to PayPal. VeriSign received approximately $370 million in cash.

(3) Represents the accrual of transaction costs related to VeriSign’s sale of its payment gateway business for investment banking fees, legal and accounting fees, plus additional taxes resulting from the sale.

(4) Represents the tax benefit resulting from the realization of previously unrecognized net operating loss carryforwards attributable to exercised stock options.

(5) Represents the estimated gain on VeriSign’s sale of its payment gateway business as if sold on September 30, 2005.

(6) Represents removal of results of operations of the payment gateway business for the respective periods. Payments Services costs were based on charges directly incurred by the business unit.

(7) Assumes an estimated tax rate of 40.4% for the nine months ended September 30, 2005 and 12.9% for the year ended December 31, 2004 for the payment gateway business. These rates are consistent with those used in the respective Forms 10-Q and 10-K.