8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 OR 15(d)
of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  October 29, 2007

BRUKER BIOSCIENCES CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	000-30833	04-3110160
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

40 Manning Road
Billerica, MA 01821
(Address of principal executive offices)(Zip Code)

Registrant’s telephone number, including area code: (978) 663-3660

Check the appropriate box if the Form 8-K filing is intended to simultaneously satisfy the reporting obligation of the registrant under any of the following provisions:

o     Written communications pursuant to Rule 425 under the Securities Act

o     Soliciting material pursuant to Rule 14a-12 of the Exchange Act

o     Pre-commencement communications pursuant to Rule 14d-2(b) Exchange Act

o     Pre-commencement communications pursuant to Rule 13e-4(c) Exchange Act

Section 2 – Financial Information

Item 2.02. Results of Operations and Financial Condition

The information in this Current Report on Form 8-K, including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be incorporated by reference into any filing of the company under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

On October 29, 2007, Bruker BioSciences Corporation issued a press release announcing financial results as of and for the three and nine months ended September 30, 2007. A copy of the press release is attached hereto as Exhibit 99.1.

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Section 9 – Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Number
99.1	Press release dated October 29, 2007.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	BRUKER BIOSCIENCES CORPORATION (Registrant)
Date: October 29, 2007	By:	/s/ Frank H. Laukien
		Frank H. Laukien, Ph.D.
		Chief Executive Officer and President

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Exhibit Index

Exhibit Number	Exhibit Name	Location
99.1	Press release dated October 29, 2007.	Furnished herewith*

*Exhibit 99.1 attached hereto is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.

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EX-99.1

Exhibit 99.1

Bruker BioSciences Reports Financial Results for the Third Quarter of 2007

BILLERICA, Mass., October 29, 2007 (BUSINESS WIRE) –  Bruker BioSciences Corporation (NASDAQ: BRKR) today reported its financial results for the three and nine months ended September 30, 2007.

For the third quarter of 2007, revenue increased by 25% to $131.6 million, compared to revenue of $104.9 million in the third quarter of 2006. Excluding the effects of foreign currency translation, third quarter 2007 revenue increased by 20% year-over-year. Net income in the third quarter of 2007 was $8.7 million, or $0.08 per diluted share, compared to net income of $3.0 million, or $0.03 per diluted share, in the third quarter of 2006. Included in third quarter of 2007 net income was a one-time tax benefit of $2.4 million, or $0.02 per diluted share, related to the revaluation of the Company’s deferred tax assets and liabilities as a result of a tax law change in Germany enacted in the third quarter of 2007 which will decrease the statutory German corporate income tax rate beginning in 2008.

During the nine months ended September 30, 2007, revenue increased by 21% to $363.8 million, compared to revenue of $300.2 million during the nine months ended September 30, 2006. Excluding the effects of foreign currency translation, revenue for the nine months ended September 30, 2007 increased by 16% year-over-year. Net income during the nine months ended September 30, 2007 was $17.5 million, or $0.16 per diluted share, compared to net income of $8.8 million, or $0.09 per diluted share, during the nine months ended September 30, 2006.

Commenting on the third quarter, Frank Laukien, President and CEO, said: “We are pleased with our top-line performance in the third quarter, with all three operating divisions delivering double digit growth year-over-year. Moreover, we continue to improve gross profit margins and leverage our operating expenses, resulting in year-over-year improvements to our operating income margin.”

EARNINGS CONFERENCE CALL

Bruker BioSciences will host an operator-assisted earnings conference call at 10 a.m. Eastern Time on Monday, October 29, 2007. To listen to the webcast, investors can go to www.bruker-biosciences.com and click on the live web broadcast symbol. The webcast will be available through the Company web site for 30 days. Investors can also listen and participate on the telephone in the US and Canada by calling 888-339-2688, or 617-847-3007 outside the US and Canada. Investors should refer to the Bruker BioSciences Quarterly Earnings Call. A telephone replay of the conference call will be available one hour after the conference call by dialing 888-286-8010 in the US and Canada, or 617-801-6888 outside the US and Canada, and then entering replay pass code 72671589.

ABOUT BRUKER BIOSCIENCES

Bruker BioSciences Corporation in Billerica, Massachusetts is the parent company of Bruker AXS Inc., Bruker Daltonics Inc. and Bruker Optics, Inc. Bruker AXS is a leading provider of life science, materials research and industrial X-ray analysis and spark-OES tools. Bruker Daltonics is a leading provider of innovative life science tools based on mass spectrometry, and also offers a broad line of chemical, biological, radiological and nuclear (CBRN) detection products for homeland security. Bruker Optics is a leading provider of research, analytical and process analysis instruments and solutions based on infrared and Raman molecular spectroscopy technology. For more information, please visit www.bruker-biosciences.com

CAUTIONARY STATEMENT

Any statements contained in this press release that do not describe historical facts may constitute forward-looking statements as that term is defined in the Private Securities Litigation Reform Act of 1995. Any forward-looking statements contained herein are based on current expectations, but are subject to a number of risks and uncertainties. The factors that could cause actual future results to differ materially from current expectations include, but are not limited to, risks and uncertainties relating to the integration of businesses we have acquired or may acquire in the future, changing technologies, product development and market acceptance of our products, the cost and pricing of our products, manufacturing, competition, dependence on collaborative partners and key suppliers, capital spending and government funding policies, changes in governmental regulations, intellectual property rights, litigation, and exposure to foreign currency fluctuations. These and other factors are identified and described in more detail in our filings with the SEC, including, without limitation, our annual report on Form 10-K for the year ended December 31, 2006, our most recent quarterly reports on Form 10-Q and  our current reports on Form 8-K. We disclaim any intent or obligation to update these forward-looking statements other than as required by law.

Bruker BioSciences Corporation

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands, except per share data; unaudited)

	Three Months Ended September 30,						Nine Months Ended September 30,
	2007			2006			2007			2006
Product revenue	$	115,235		$	91,928		$	317,243		$	264,104
Service revenue	16,163			12,625			46,113			34,895
Other revenue	245			317			477			1,210
Total revenue	131,643			104,870			363,833			300,209
Cost of product revenue	59,924			50,659			166,525			143,414
Cost of service revenue	9,886			8,028			29,816			20,633
Total cost of revenue	69,810			58,687			196,341			164,047
Gross profit margin	61,833			46,183			167,492			136,162
Operating Expenses:
Sales and marketing	27,057			19,063			74,909			58,795
General and administrative	8,556			7,239			24,036			20,319
Research and development	14,763			11,936			42,302			36,495
Acquisition related charges				961						5,829
Total operating expenses	50,376			39,199			141,247			121,438
Operating income	11,457			6,984			26,245			14,724
Interest and other income (expense), net	(619		)	(491		)	(825		)	3,522
Income before income tax provision and minority interest in consolidated subsidiaries	10,838			6,493			25,420			18,246
Income tax provision	2,065			3,535			7,655			9,398
Income before minority interest in consolidatedsubsidiaries	8,773			2,958			17,765			8,848
Minority interest in consolidated subsidiaries	109			(18		)	255			75
Net income	$	8,664		$	2,976		$	17,510		$	8,773
Net income per share:
Basic	$	0.08		$	0.03		$	0.17		$	0.09
Diluted	$	0.08		$	0.03		$	0.16		$	0.09
Weighted average shares outstanding:
Basic	104,372			102,038			103,802			101,635
Diluted	106,674			102,704			106,480			102,090

Bruker BioSciences Corporation

CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands)

	September 30,		December 31,
	2007		2006
	(unaudited)
ASSETS
Current assets:
Cash and short-term investments	$	38,904	$	52,147
Accounts receivable, net	85,840		79,604
Due from affiliated companies	6,366		9,028
Inventories	184,248		134,504
Other current assets	28,082		19,461
Total current assets	343,440		294,744
Property and equipment, net	101,015		90,349
Intangible and other assets	53,909		48,094
Total assets	$	498,364	$	433,187
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term borrowings	$	21,014	$	21,857
Accounts payable	31,102		23,102
Due to affiliated companies	7,526		5,901
Other current liabilities	150,807		144,268
Total current liabilities	210,449		195,128
Long-term debt	18,078		22,863
Other long-term liabilities	30,861		23,491
Minority interest in subsidiaries	460		239
Total shareholders’ equity	238,516		191,466
Total liabilities and shareholders’ equity	$	498,364	$	433,187

FOR FURTHER INFORMATION:	Michael Willett, Investor Relations Officer
	Tel: (978) 663-3660, ext. 1411
	Email:  Michael.Willett@Bruker.com