Exhibit 99.2

Trend Sheet for GAAP Statement of Operations

(unaudited, in thousands, except per share data)

	Three Months Ended
	April 30, 2007			Jan 31, 2007			Oct 31, 2006			July 31, 2006			Apr 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31, 2005
Income Statement
Net revenues	$	60,380		$	76,850		$	66,003		$	59,314		$	56,753		$	60,768		$	49,529		$	39,993
Hardware revenues		2,293			19,890			13,476			6,503			1,719			14,135			6,616			(519	)
Cost of hardware revenues		10,648			43,534			31,925			21,607			15,146			38,811			24,667			7,697
Service and Technology revenues	$	58,087		$	56,960		$	52,527		$	52,811		$	55,034		$	46,633		$	42,913		$	40,512
Service revenues		54,155			53,543			49,000			49,430			46,951			46,305			42,296			40,249
Technology revenues		3,932			3,417			3,527			3,381			8,083			328			617			263
Cost of service & technology revenues	$	13,662		$	15,921		$	13,826		$	12,629		$	17,801		$	10,129		$	8,508		$	7,458
Cost of service revenues		10,155			12,445			10,820			9,628			10,435			10,250			8,431			6,859
Cost of technology revenues		3,507			3,476			3,006			3,001			7,366			(121	)		77			599
Gross margin of service & technology revenues	$	44,425		$	41,039		$	38,701		$	40,182		$	37,233		$	36,504		$	34,405		$	33,054
Operating expenses
Research and development	$	14,245		$	12,755		$	12,221		$	12,891		$	12,861		$	10,693		$	9,712		$	9,778
Sales and marketing		5,303			6,784			5,450			5,438			4,847			5,387			4,448			4,357
Sales and marketing, subscription acquisition costs		5,790			9,915			5,016			3,053			2,783			5,951			5,472			3,875
General and administrative		11,222			8,852			9,811			11,091			15,059			11,769			11,702			8,409
Stock-based compensation	$	4,640		$	3,979		$	4,083		$	3,563		$	3,087		$	337		$	165		$	(59	)
Cost of services revenues		157			117			129			130			94			—			—			—
Cost of technology revenues		463			338			236			243			203			—			—			—
Research and development		1,628			1,419			1,608			1,451			1,118			46			(6	)		39
Sales and marketing		476			385			474			450			340			75			20			(146	)
General and administrative		1,916			1,720			1,636			1,289			1,332			216			151			48
Interest and other income (expense)	$	1,333		$	1,418		$	1,158		$	959		$	1,059		$	899		$	816		$	732
Provision for income tax		(8	)		(17	)		(4	)		(12	)		(19	)		(13	)		—			(43	)
Net income (loss)		835			(19,510	)		(11,092	)		(6,448	)		(10,704	)		(21,086	)		(14,164	)		(892	)
Net income (loss) per basic and diluted common share	$	0.01		$	(0.20	)	$	(0.12	)	$	(0.07	)	$	(0.13	)	$	(0.25	)	$	(0.17	)	$	(0.01	)
Weighted average common shares outstanding—basic		96,829			96,415			91,930			85,978			85,134			84,643			84,201			83,506
Weighted average common shares outstanding—diluted		98,047			96,415			91,930			85,978			85,134			84,643			84,201			83,506
Balance Sheet & Cash Flow
Cash & cash equivalents, and short-term investments	$	101,784		$	128,765		$	106,965		$	75,118		$	92,351		$	104,213		$	90,456		$	103,823
Net cash provided by (used in) operating activities (YTD)		(26,213	)		(33,507	)		(55,212	)		(32,796	)		(14,150	)		3,425			(12,262	)		(6,577	)

Trend Sheet for Non-GAAP Statement of Operations

(including Non-GAAP Net loss per share) excluding stock based compensation ⁽¹⁾

(unaudited, in thousands, except per share data)

	Three Months Ended
	April 30, 2007			Jan 31, 2007			Oct 31, 2006			July 31, 2006			Apr 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31, 2005
Income Statement
Net revenues	$	60,380		$	76,850		$	66,003		$	59,314		$	56,753		$	60,768		$	49,529		$	39,993
Hardware revenues		2,293			19,890			13,476			6,503			1,719			14,135			6,616			(519	)
Cost of hardware revenues		10,648			43,534			31,925			21,607			15,146			38,811			24,667			7,697
Service and Technology revenues	$	58,087		$	56,960		$	52,527		$	52,811		$	55,034		$	46,633		$	42,913		$	40,512
Service revenues		54,155			53,543			49,000			49,430			46,951			46,305			42,296			40,249
Technology revenues		3,932			3,417			3,527			3,381			8,083			328			617			263
Cost of service & technology revenues *	$	13,042		$	15,466		$	13,461		$	12,256		$	17,504		$	10,129		$	8,508		$	7,458
Cost of service revenues *		9,998			12,328			10,691			9,498			10,341			10,250			8,431			6,859
Cost of technology revenues *		3,044			3,138			2,770			2,758			7,163			(121	)		77			599
Gross margin of service & technology revenues *	$	45,045		$	41,494		$	39,066		$	40,555		$	37,530		$	36,504		$	34,405		$	33,054
Operating expenses
Research and development *	$	12,617		$	11,336		$	10,613		$	11,440		$	11,743		$	10,647		$	9,718		$	9,739
Sales and marketing *		4,827			6,399			4,976			4,988			4,507			5,312			4,428			4,503
Sales and marketing, subscription acquisition costs		5,790			9,915			5,016			3,053			2,783			5,951			5,472			3,875
General and administrative *		9,306			7,132			8,175			9,802			13,727			11,553			11,551			8,361
Stock-based compensation	$	4,640		$	3,979		$	4,083		$	3,563		$	3,087		$	337		$	165		$	(59	)
Cost of services revenues		157			117			129			130			94			—			—			—
Cost of technology revenues		463			338			236			243			203			—			—			—
Research and development		1,628			1,419			1,608			1,451			1,118			46			(6	)		39
Sales and marketing		476			385			474			450			340			75			20			(146	)
General and administrative		1,916			1,720			1,636			1,289			1,332			216			151			48
Interest and other income (expense)	$	1,333		$	1,418		$	1,158		$	959		$	1,059		$	899		$	816		$	732
Provision for income tax		(8	)		(17	)		(4	)		(12	)		(19	)		(13	)		—			(43	)
Net income (loss)		5,475			(15,531	)		(7,009	)		(2,885	)		(7,617	)		(20,749	)		(13,999	)		(951	)
Net income (loss) per basic and diluted common share	$	0.06		$	(0.16	)	$	(0.08	)	$	(0.03	)	$	(0.09	)	$	(0.25	)	$	(0.17	)	$	(0.01	)
Weighted average common shares outstanding—basic		96,829			96,415			91,930			85,978			85,134			84,643			84,201			83,506
Weighted average common shares outstanding—diluted		98,047			96,415			91,930			85,978			85,134			84,643			84,201			83,506

* Excludes stock-based compensation.

⁽¹⁾ This presentation is not prepared under a comprehensive set of accounting rules or principles such as GAAP. See attached reconciliation of Non-GAAP Statement of Operations excluding stock based compensation and related note for further explanation of this non-GAAP financial measure presented herein.

TiVo Inc.

Reconciliation of Non-GAAP Statement of Operations (including Non-GAAP Net Loss and Non-

GAAP Statement of Operations (including GAAP Net Loss and GAAP Net Loss Per Share) of

FY 2008 Q1

excluding Stock-Based Compensation Expense ⁽¹⁾

(unaudited, in thousands except per share data)

	FY 2008 Reconciliation by Quarter
	Q1’08 GAAP			Non-GAAP Adjustments			Q1’08 Non-GAAP
Revenues
Service revenues	$	54,155		$	—		$	54,155
Technology revenues		3,932			—			3,932
Hardware revenues		2,293			—			2,293
Net revenues		60,380			—			60,380
Cost of revenues
Cost of service revenues		10,155			(157	)		9,998
Cost of technology revenues		3,507			(463	)		3,044
Cost of hardware revenues		10,648			—			10,648
Total cost of revenues		24,310			(620	)		23,690
Gross margin		36,070			620			36,690
Operating Expenses
Research and development		14,245			(1,628	)		12,617
Sales and marketing		5,303			(476	)		4,827
Sales and marketing, subscription acquisition costs		5,790			—			5,790
General and administrative		11,222			(1,916	)		9,306
Income (loss) from operations		(490	)		4,640			4,150
Interest income		1,416			—			1,416
Interest expense and other		(83	)		—			(83	)
Income before income taxes		843			4,640			5,483
Provision for income taxes		(8	)		—			(8	)
Net income	$	835		$	4,640		$	5,475
Net income per common share basic and diluted	$	0.01		$	—		$	0.06
Weighted average common shares used to calculate basic net income (loss) per share		96,829			—			96,829
Weighted average common shares used to calculate diluted net income (loss) per share		98,047			—			98,047

⁽¹⁾ See related note attached hereto for further information on this Non-GAAP reconciliation.

TiVo Inc.

Reconciliation of Non-GAAP Statement of Operations (including Non-GAAP Net Loss and Non-GAAP Net Loss Per Share) of TiVo Inc. to

GAAP Statement of Operations (including GAAP Net Loss and GAAP Net Loss Per Share) of TiVo Inc.

FY 2007 Q1 through Q4

excluding Stock-Based Compensation Expense ⁽¹⁾

(unaudited, in thousands except per share data)

	FY 2007 Reconciliation by Quarter
	Q4’07 GAAP			Non-GAAP Adjustments			Q4’07 Non-GAAP			Q3’07 GAAP			Non-GAAP Adjustments			Q3’07 Non-GAAP			Q2’07 GAAP			Non-GAAP Adjustments			Q2’07 Non-GAAP			Q1’07 GAAP			Non-GAAP Adjustments			Q1’07 Non-GAAP
	(unaudited, in thousands except per share data)
Revenues
Service revenues	$	53,543		$	—		$	53,543		$	49,000		$	—		$	49,000		$	49,430		$	—		$	49,430		$	46,951		$	—		$	46,951
Technology revenues		3,417			—			3,417			3,527			—			3,527			3,381			—			3,381			8,083			—			8,083
Hardware revenues		19,890			—			19,890			13,476			—			13,476			6,503			—			6,503			1,719			—			1,719
Net revenues		76,850			—			76,850			66,003			—			66,003			59,314			—			59,314			56,753			—			56,753
Cost of revenues
Cost of service revenues		12,445			(117	)		12,328			10,820			(129	)		10,691			9,628			(130	)		9,498			10,435			(94	)		10,341
Cost of technology revenues		3,476			(338	)		3,138			3,006			(236	)		2,770			3,001			(243	)		2,758			7,366			(203	)		7,163
Cost of hardware revenues		43,534			—			43,534			31,925			—			31,925			21,607			—			21,607			15,146			—			15,146
Total cost of revenues		59,455			(455	)		59,000			45,751			(365	)		45,386			34,236			(373	)		33,863			32,947			(297	)		32,650
Gross margin		17,395			455			17,850			20,252			365			20,617			25,078			373			25,451			23,806			297			24,103
Operating Expenses
Research and development		12,755			(1,419	)		11,336			12,221			(1,608	)		10,613			12,891			(1,451	)		11,440			12,861			(1,118	)		11,743
Sales and marketing		6,784			(385	)		6,399			5,450			(474	)		4,976			5,438			(450	)		4,988			4,847			(340	)		4,507
Sales and marketing, subscription acquisition costs		9,915			—			9,915			5,016			—			5,016			3,053			—			3,053			2,783			—			2,783
General and administrative		8,852			(1,720	)		7,132			9,811			(1,636	)		8,175			11,091			(1,289	)		9,802			15,059			(1,332	)		13,727
Loss from operations		(20,911	)		3,979			(16,932	)		(12,246	)		4,083			(8,163	)		(7,395	)		3,563			(3,832	)		(11,744	)		3,087			(8,657	)
Interest income		1,426			—			1,426			1,291			—			1,291			988			—			988			1,062			—			1,062
Interest expense and other		(8	)		—			(8	)		(133	)		—			(133	)		(29	)		—			(29	)		(3	)		—			(3	)
Loss before income taxes		(19,493	)		3,979			(15,514	)		(11,088	)		4,083			(7,005	)		(6,436	)		3,563			(2,873	)		(10,685	)		3,087			(7,598	)
Provision for income taxes		(17	)		—			(17	)		(4	)		—			(4	)		(12	)		—			(12	)		(19	)		—			(19	)
Net Loss	$	(19,510	)	$	3,979		$	(15,531	)	$	(11,092	)	$	4,083		$	(7,009	)	$	(6,448	)	$	3,563		$	(2,885	)	$	(10,704	)	$	3,087		$	(7,617	)
Net loss per common share basic and diluted	$	(0.20	)	$	—		$	(0.16	)	$	(0.12	)	$	—		$	(0.08	)	$	(0.07	)	$	—		$	(0.03	)	$	(0.13	)	$	—		$	(0.09	)
Weighted average common shares used to calculate basic and diluted net loss per share		96,415			—			96,415			91,930			—			91,930			85,978			—			85,978			85,134			—			85,134

⁽¹⁾ See related note attached hereto for further information on this Non-GAAP reconciliation.

TiVo Inc.

Reconciliation of Non-GAAP Statement of Operations (including Non-GAAP Net Loss and Non-GAAP Net Loss Per Share) of TiVo Inc. to

GAAP Statement of Operations (including GAAP Net Loss and GAAP Net Loss Per Share) of TiVo Inc.

FY 2006 Q2 through Q4

excluding Stock-Based Compensation Expense ⁽¹⁾

(unaudited, in thousands except per share data)

	FY 2006 Reconciliation by Quarter
	Q4’06 GAAP			Non-GAAP Adjustments			Q4’06 Non-GAAP			Q3’06 GAAP			Non-GAAP Adjustments			Q3’06 Non-GAAP			Q2’06 GAAP			Non-GAAP Adjustments			Q2’06 Non-GAAP
	Adjusted
	(unaudited, in thousands except per share data)
Revenues
Service revenues	$	46,305		$	—		$	46,305		$	42,296		$	—		$	42,296		$	40,249		$	—		$	40,249
Technology revenues		328			—			328			617			—			617			263			—			263
Hardware revenues		14,135			—			14,135			6,616			—			6,616			(519	)		—			(519	)
Net revenues		60,768			—			60,768			49,529			—			49,529			39,993			—			39,993
Cost of revenues
Cost of service revenues		10,250			—			10,250			8,431			—			8,431			6,859			—			6,859
Cost of technology revenues		(121	)		—			(121	)		77			—			77			599			—			599
Cost of hardware revenues		38,811			—			38,811			24,667			—			24,667			7,697			—			7,697
Total cost of revenues		48,940			—			48,940			33,175			—			33,175			15,155			—			15,155
Gross margin		11,828			—			11,828			16,354			—			16,354			24,838			—			24,838
Operating Expenses
Research and development		10,693			(46	)		10,647			9,712			6			9,718			9,778			(39	)		9,739
Sales and marketing		5,387			(75	)		5,312			4,448			(20	)		4,428			4,357			146			4,503
Sales and marketing, subscription acquisition costs		5,951			—			5,951			5,472			—			5,472			3,875			—			3,875
General and administrative		11,769			(216	)		11,553			11,702			(151	)		11,551			8,409			(48	)		8,361
Loss from operations		(21,972	)		337			(21,635	)		(14,980	)		165			(14,815	)		(1,581	)		(59	)		(1,640	)
Interest income		900			—			900			826			—			826			734			—			734
Interest expense and other		(1	)		—			(1	)		(10	)		—			(10	)		(2	)		—			(2	)
Loss before income taxes		(21,073	)		337			(20,736	)		(14,164	)		165			(13,999	)		(849	)		(59	)		(908	)
Provision for income taxes		(13	)		—			(13	)		—			—			—			(43	)		—			(43	)
Net Loss	$	(21,086	)	$	337		$	(20,749	)	$	(14,164	)	$	165		$	(13,999	)	$	(892	)	$	(59	)	$	(951	)
Net loss per common share basic and diluted	$	(0.25	)	$	—		$	(0.25	)	$	(0.17	)	$	—		$	(0.17	)	$	(0.01	)	$	—		$	(0.01	)
Weighted average common shares used to calculate basic and diluted net loss per share		84,643			—			84,643			84,201			—			84,201			83,506			—			83,506

⁽¹⁾ See related note attached hereto for further information on this Non-GAAP reconciliation.

Note to Trended Non-GAAP Statement of Operations Excluding Stock-Based Compensation Expense.

These FY08 Q1 Key Financial Metric Trend Sheets include the Non-GAAP Statement of Operations adjusted to exclude stock-based compensation expense from the related GAAP line items, including non-GAAP loss from operations. We use these non-GAAP financial measures for internal managerial purposes and to facilitate period-to-period comparisons. These non-GAAP financial measures are used in addition to and in conjunction with our results presented in accordance with GAAP. These non-GAAP financial measures reflect an additional way of viewing aspects of our operations that, when viewed with our GAAP results and the accompanying reconciliations to the corresponding GAAP financial measures, provide a more complete understanding of factors and trends affecting our business. These non-GAAP measures should be considered as a supplement to, and not as a substitute for, or superior to loss from operations, and net loss and net loss per share calculated in accordance with generally accepted accounting principles.

In addition, because of the variety of equity awards used by companies, the varying methodologies for determining stock-based compensation expense, and the subjective assumptions involved in those determinations, we believe excluding stock-based compensation enhances the ability of management and investors to compare our core operating results over multiple periods. We do not use stock-based compensation expense in our internal measures. A limitation associated with these non-GAAP measures is that they do not include any stock-based compensation expense related to hiring, retaining, and incentivizing the Company’s workforce.

Trend Sheet for Non-GAAP Key Financial Metrics⁽¹⁾

(unaudited, in thousands except per share data)

	Three Months Ended
	Apr 30, 2007			Jan 31, 2007			Oct 31, 2006			July 31, 2006			Apr 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31 2005
Reconciliation to EBITDA and Adjusted EBIDTA
Net income (loss)	$	835		$	(19,510	)	$	(11,092	)	$	(6,448	)	$	(10,704	)	$	(21,086	)	$	(14,164	)	$	(892	)
Add back:
Depreciation & amortization		2,620			1,944			2,217			1,868			1,730			1,757			1,609			1,555
Interest income & expense		(1,400	)		(1,423	)		(1,246	)		(988	)		(1,060	)		(898	)		(816	)		(732	)
Provision for income tax		8			17			4			12			19			13			—			43
EBITDA	$	2,063		$	(18,972	)	$	(10,117	)	$	(5,556	)	$	(10,015	)	$	(20,214	)	$	(13,371	)	$	(26	)
Stock-based compensation		4,640			3,979			4,083			3,563			3,087			337			165			(59	)
Adjusted EBITDA	$	6,703		$	(14,993	)	$	(6,034	)	$	(1,993	)	$	(6,928	)	$	(19,877	)	$	(13,206	)	$	(85	)
Subscription Metrics
TiVo-Owned subscription gross additions		57			163			101			74			91			221			92			77
TiVo-Owned subscription cancellations		(56	)		(62	)		(48	)		(44	)		(40	)		(38	)		(37	)		(37	)
TiVo-Owned churn rate per month		-1.1	%		-1.2	%		-1.0	%		-0.9	%		-0.9	%		-0.9	%		-1.0	%		-1.0	%
TiVo-Owned net additions		1			101			53			30			51			183			55			40
TiVo-Owned cumulative subscriptions		1,727			1,726			1,625			1,572			1,542			1,491			1,308			1,253
% of TiVo-Owned cumulative subscriptions paying recurring fees		59	%		58	%		55	%		53	%		52	%		51	%		51	%		51	%
Fully Amortized Active Lifetime Subscriptions		179			165			138			129			122			100			89			83
DIRECTV Net additions		(103	)		(91	)		(37	)		(29	)		2			173			379			214
Total subscription net additions		(102	)		10			16			1			53			356			434			254
Total cumulative subscriptions		4,342			4,444			4,434			4,418			4,417			4,364			4,008			3,574
TiVo-Owned ARPU & Subscription Acquisition Costs
TiVo-Owned-related service revenues		46,995			45,091			41,427			41,234			38,942			36,703			33,659			32,764
TiVo-Owned average subscriptions		1,729			1,673			1,596			1,559			1,520			1,388			1,275			1,233
TiVo-Owned ARPU per month	$	9.06		$	8.98		$	8.65		$	8.82		$	8.54		$	8.81		$	8.80		$	8.86
TiVo-Owned total acquisition costs		14,145			33,559			23,465			18,157			16,210			30,627			23,523			12,091
TiVo-Owned subscription gross additions		57			163			101			74			91			221			92			77
TiVo-Owned subscription acquisition costs	$	248		$	206		$	232		$	245		$	178		$	139		$	256		$	157
DIRECTV ARPU
DIRECTV-related service revenues		7,160			8,452			7,573			8,196			8,009			9,602			8,637			7,485
DIRECTV average subscriptions		2,668			2,767			2,837			2,858			2,881			2,818			2,505			2,200
DIRECTV ARPU per month	$	0.89		$	1.02		$	0.89		$	0.96		$	0.93		$	1.14		$	1.15		$	1.13

⁽¹⁾ This presentation is not prepared under a comprehensive set of accounting rules or principles such as GAAP. See attached reconciliation of Non-GAAP Statement of Operations excluding stock based compensation and related note for further explanation of this non-GAAP financial measure presented herein.

EBITDA and Adjusted EBITDA Results. TiVo’s “EBITDA” means income before interest income and expense, provision for income taxes and depreciation and amortization. TiVo’s “Adjusted EBITDA” is EBITDA less expense for stock-based compensation. EBITDA and Adjusted EBITDA are not measures of financial performance under generally accepted accounting principles, which we refer to as GAAP. TiVo’s EBITDA and Adjusted EBITDA results are calculated by adjusting GAAP net income to exclude the effects of items that management believes are not directly related to the underlying performance of TiVo’s core business operations. A table reconciling TiVo’s EBITDA and Adjusted EBITDA to GAAP net income is included with the condensed consolidated financial statements attached to this release. We have presented EBITDA and Adjusted EBITDA solely as supplemental disclosure because we believe they allow for a more complete analysis of our results of operations and we believe that EBITDA and Adjusted EBITDA are useful to investors because EBITDA and Adjusted EBITDA are commonly used to analyze companies on the basis of operating performance, leverage and liquidity. In addition, because of the variety of equity awards used by companies, the varying methodologies for determining stock-based compensation expense, and the subjective assumptions involved in those determinations, we believe excluding stock-based compensation enhances the ability of management and investors to compare our core operating results over multiple periods. We do not use stock-based compensation expense in our internal measures. A limitation associated with these non-GAAP measures is that they do not include any stock-based compensation expense related to hiring, retaining, and incentivizing the Company’s workforce. EBITDA and Adjusted EBITDA are not intended to represent, and should not be considered more meaningful than, or as an alternative to, measures of operating performance as determined in accordance with GAAP.

	Three Months Ended
(Subscriptions in thousands)	April 30, 2007		Jan 31, 2007		Oct 31, 2006		July 31, 2006		April 30, 2006		Jan 31, 2006		Oct 31, 2005		Jul 31, 2005
TiVo-Owned Subscription Gross Additions:	57		163		101		74		91		221		92		77
Subscription Net Additions:
TiVo-Owned	1		101		53		30		51		183		55		40
DIRECTV	(103	)	(91	)	(37	)	(29	)	2		173		379		214
Total Subscription Net Additions	(102	)	10		16		1		53		356		434		254
Cumulative Subscriptions:
TiVo-Owned	1,727		1,726		1,625		1,572		1,542		1,491		1,308		1,253
DIRECTV	2,615		2,718		2,809		2,846		2,875		2,873		2,700		2,321
Total Cumulative Subscriptions	4,342		4,444		4,434		4,418		4,417		4,364		4,008		3,574
Fully Amortized Active Lifetime Subscriptions	179		165		138		129		122		100		89		83
% of TiVo-Owned Cumulative Subscriptions paying recurring fees	59	%	58	%	55	%	53	%	52	%	51	%	51	%	51	%
	Three Months Ended
(Subscriptions in thousands)	April 30, 2007		Jan 31, 2007		Oct 31, 2006		July 31, 2006		April 30, 2006		Jan 31, 2006		Oct 31, 2005		Jul 31, 2005
Average TiVo-Owned subscriptions	1,729		1,672		1,596		1,547		1,520		1,388		1,275		1,233
TiVo-Owned subscription cancellations	(56	)	(62	)	(48	)	(44	)	(40	)	(38	)	(37	)	(37	)
TiVo-Owned Churn Rate per month	-1.1	%	-1.2	%	-1.0	%	-0.9	%	-0.9	%	-0.9	%	-1.0	%	-1.0	%

TiVo-Owned Churn Rate per Month. Management reviews this metric, and believes it may be useful to investors, in order to evaluate our ability to retain existing TiVo-Owned subscriptions (including both monthly and product lifetime subscriptions) by providing services that are competitive in the market. Management believes factors such as service enhancements, service commitments, higher customer satisfaction, and improved customer support may improve this metric. Conversely, management believes factors such as increased competition, lack of competitive service features, and increased price sensitivity may cause our TiVo-Owned Churn Rate per month to increase.

We define the TiVo-Owned Churn Rate per month as the total TiVo-Owned subscription cancellations in the period divided by the Average TiVo-Owned subscriptions for the period (including both monthly and product lifetime subscriptions), which then is divided by the number of months in the period. We calculate Average TiVo-Owned subscriptions for the period by adding the average TiVo-Owned subscriptions for each month and dividing by the number of months in the period. We calculate the average TiVo-Owned subscriptions for each month by adding the beginning and ending subscriptions for the month and dividing by two. We are not aware of any uniform standards for calculating churn and caution that our presentation may not be consistent with that of other companies.

Subscription Acquisition Costs	Three Months Ended
	April 30, 2007			Jan 31, 2007			Oct 31, 2006			Jul 31, 2006			April 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31, 2005
	(In thousands, except SAC)
Sales and marketing, subscription acquisition costs	$	5,790		$	9,915		$	5,016		$	3,053		$	2,783		$	5,951		$	5,472		$	3,875
Hardware revenues		(2,293	)		(19,890	)		(13,476	)		(6,503	)		(1,719	)		(14,135	)		(6,616	)		519
Cost of hardware revenues		10,648			43,534			31,925			21,607			15,146			38,811			24,667			7,697
Total Acquisition Costs		14,145			33,559			23,465			18,157			16,210			30,627			23,523			12,091
TiVo-Owned Subscription Gross Additions		57			163			101			74			91			221			92			77
Subscription Acquisition Costs (SAC)	$	248		$	206		$	232		$	245		$	178		$	139		$	256		$	157

Subscription Acquisition Cost or SAC. Management reviews this metric, and believes it may be useful to investors, in order to evaluate trends in the efficiency of our marketing programs and subscription acquisition strategies. We define SAC as our total acquisition costs for a given period divided by TiVo-Owned subscription gross additions for the same period. In the first fiscal quarter of 2008, we revised our definition of total acquisition costs. Previously, we defined total acquisition costs as the sum of sales and marketing expenses, rebates, revenue share, and other payments to channel, minus hardware gross margin (defined as hardware revenues less cost of hardware revenues). This previous measure included fixed costs not directly associated with subscription acquisitions such as headcount related expense, like stock based compensation; certain marketing expenses that are not directly associated with subscription acquisitions; certain operating expenses more directly related to our advertising sales business; and overhead allocations. We now define total acquisition costs as sales and marketing, subscription acquisition costs less net hardware revenues (defined as gross hardware revenues less rebates, revenue share and market development funds paid to retailers) plus cost of hardware revenues. The new sales and marketing, subscription acquisition costs line item includes advertising expenses and promotion related expenses directly related to subscription acquisition activities. All prior period SAC calculations have been revised to conform to the current period calculation. We do not include third parties subscription gross additions, such as DIRECTV gross additions with TiVo subscriptions, in our calculation of SAC because we incur limited or no acquisition costs for these new subscriptions. We are not aware of any uniform standards for calculating total acquisition costs or SAC and caution that our presentation may not be consistent with that of other companies.

	Three Months Ended
TiVo-Owned Average Revenue per Subscription	April 30, 2007			Jan 31, 2007			Oct 31, 2006			July 31, 2006			April 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31, 2005
	(In thousands, except ARPU)
Service and Technology revenues	$	58,087		$	56,960		$	52,527		$	52,811		$	55,034		$	46,633		$	42,913		$	40,512
Less: Technology revenues		(3,932	)		(3,417	)		(3,527	)		(3,381	)		(8,083	)		(328	)		(617	)		(263	)
Total Service revenues		54,155			53,543			49,000			49,430			46,951			46,305			42,296			40,249
Less: DIRECTV-related service revenues		(7,160	)		(8,452	)		(7,573	)		(8,196	)		(8,009	)		(9,602	)		(8,637	)		(7,485	)
TiVo-Owned-related service revenues		46,995			45,091			41,427			41,234			38,942			36,703			33,659			32,764
Average TiVo-Owned revenues per month		15,665			15,030			13,809			13,745			12,981			12,234			11,220			10,921
Average TiVo-Owned per month subscriptions		1,729			1,673			1,596			1,559			1,520			1,388			1,275			1,233
TiVo-Owned ARPU per month	$	9.06		$	8.98		$	8.65		$	8.82		$	8.54		$	8.81		$	8.80		$	8.86
	Three Months Ended
DIRECTV Average Revenue per Subscription	April 30, 2007			Jan 31, 2007			Oct 31, 2006			July 31, 2006			April 30, 2006			Jan 31, 2006			Oct 31, 2005			Jul 31, 2005
	(In thousands, except ARPU)
Service and Technology revenues	$	58,087		$	56,960		$	52,527		$	52,811		$	55,034		$	46,633		$	42,913		$	40,512
Less: Technology revenues		(3,932	)		(3,417	)		(3,527	)		(3,381	)		(8,083	)		(328	)		(617	)		(263	)
Total Service revenues		54,155			53,543			49,000			49,430			46,951			46,305			42,296			40,249
Less: TiVo-Owned-related service revenues		(46,995	)		(45,091	)		(41,427	)		(41,234	)		(38,942	)		(36,703	)		(33,659	)		(32,764	)
DIRECTV-related service revenues		7,160			8,452			7,573			8,196			8,009			9,602			8,637			7,485
Average DIRECTV revenues per month		2,387			2,817			2,524			2,732			2,670			3,201			2,879			2,495
Average DIRECTV per month subscriptions		2,668			2,767			2,837			2,858			2,881			2,818			2,505			2,200
DIRECTV ARPU per month	$	0.89		$	1.02		$	0.89		$	0.96		$	0.93		$	1.14		$	1.15		$	1.13

Average Revenue Per Subscription or ARPU. Management reviews this metric, and believes it may be useful to investors, in order to evaluate the potential of our subscription base to generate revenues from a variety of sources, including subscription fees, advertising, and audience research measurement. ARPU does not include rebates, revenue share and other payments to channel that reduce our GAAP revenues. As a result, you should not use ARPU as a substitute for measures of financial performance calculated in accordance with GAAP.

Management believes it is useful to consider this metric excluding the costs associated with rebates, revenue share and other payments to channel because of the discretionary nature of these expenses and because management believes these expenses are more appropriately monitored as part of SAC. We are not aware of any uniform standards for calculating ARPU and caution that our presentation may not be consistent with that of other companies.

We calculate ARPU per month for TiVo-Owned subscriptions by subtracting DIRECTV-related service revenues (which includes DIRECTV subscription service revenues and DIRECTV-related advertising revenues) from our total reported net service revenues and dividing the result by the number of months in the period. We then divide by Average TiVo-Owned subscriptions for the period, calculated as described above for churn rate. The above table shows this calculation and reconciles ARPU for TiVo-Owned subscriptions to our reported net service and technology revenues.

We calculate ARPU per month for DIRECTV subscriptions by first subtracting TiVo-Owned-related service revenues (which includes TiVo-Owned subscription service revenues and TiVo-Owned related advertising revenues) from our total reported net service revenues. Then we divide average revenues per month for DIRECTV-related service revenues by average subscriptions for the period. The above table shows this calculation and reconciles ARPU for DIRECTV subscriptions to net service and technology revenues.

Beginning in February 2006, pursuant to the most recent amendment of our agreement with DIRECTV, TiVo defers a portion of the DIRECTV subscription fees equal to the fair value of the undelivered development services. Additionally, beginning in February 2007, DIRECTV began paying us a monthly fee for all DIRECTV households with DIRECTV receivers with TiVo service similar to the lower amount paid by DIRECTV for households with DIRECTV receivers with TiVo service deployed since March 15, 2002, subject to a monthly minimum payment by DIRECTV. As a result, our DIRECTV ARPU decreased relative to the same period last year.