Exhibit 99.2

HUDSON HIGHLAND GROUP, INC.

UNAUDITED PRO FORMA FINANCIAL INFORMATION

The unaudited pro forma financial information filed herewith as Exhibit 99.2 is incorporated herein by reference and reflects the unaudited pro forma consolidated condensed statements of operations of Hudson Highland Group, Inc. (the “Company”) for the nine months ended September 30, 2007 and the year ended December 31, 2006 and the unaudited pro forma condensed consolidated balance sheet of the Company as of September 30, 2007 reflecting the sale (the “Sale”) of the Company’s energy and engineering staffing business. The unaudited pro forma consolidated condensed statements of operations for the nine months ended September 30, 2007 and the year ended December 31, 2006 give effect to the Sale as if it occurred on January 1, 2006. The unaudited pro forma condensed consolidated balance sheet as of September 30, 2007 gives effect to the Sale as if it occurred on September 30, 2007. The unaudited pro forma financial information is based on the historical financial statements of the Company after giving effect to the Sale and is not necessarily indicative of the financial position or results of operations of the Company that would have actually occurred had the Sale occurred as of January 1, 2006 or September 30, 2007. The unaudited pro forma consolidated condensed financial statements have been prepared based on preliminary estimates. In the opinion of management, all adjustments have been made that are necessary to present fairly the unaudited pro forma financial information. The unaudited pro forma financial information should be read in conjunction with the Company’s historical financial statements included in its Form 10-K for the year ended December 31, 2006 and Form 10-Q for the quarter and nine months ended September 30, 2007.

Restatement

As previously disclosed in the Company’s Current Report on Form 8-K filed on February 4, 2008, the Company has concluded that it will restate the consolidated financial statements in its previously issued Annual Report on Form 10-K for the year ended December 31, 2006 and Quarterly Reports on Form 10-Q for the quarters ended September 30, 2006, March 31, 2007, June 30, 2007 and September 30, 2007. The Company will include the restated financial information in a filing with the Securities and Exchange Commission prior to or in connection with timely filing its Annual Report on Form 10-K for the year ended December 31, 2007.

The restatement relates to the timing of recording contingent payments related to the acquisition of Balance Ervaring Op Projectbasis B.V. (“Balance”) and to expense a portion of the contingent payments, including €1.3 million that was previously recorded as goodwill when the amount was paid in the second quarter of 2007. The restatement results in an increase in the Company’s and the Hudson Europe segment’s reported operating expenses and an equivalent reduction in EBITDA, operating income, income from continuing operations and net income for each of the periods as follows:

Year ended December 31, 2006	$1.7 million ($0.07 per basic and diluted share)
Nine months ended September 30, 2007	$0.9 million ($0.04 per basic and diluted share)

The financial information herein for the year ended December 31, 2006, the nine months ended September 30, 2007 and as of September 30, 2007 has been restated to reflect this restatement.

Discontinued Operations

On December 14, 2007, the Company completed the sale of all of the outstanding shares of its Netherlands reintegration subsidiary, Hudson Human Capital Solutions B.V. (“HHCS”). On October 2, 2007, certain of the Company’s subsidiaries entered into a purchase agreement to sell Hudson Asia Pacific’s trade and industrial business (“T&I”). The financial information herein for the year ended December 31, 2006, the nine months ended September 30, 2007 and as of September 30, 2007 have been restated to reflect HHCS and T&I as discontinued operations. Unaudited pro forma financial information for the sales of HHCS and T&I were included in a Current Report on Form 8-K filed December 19, 2007 and October 29, 2007, respectively.

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HUDSON HIGHLAND GROUP, INC.

PRO FORMA CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS

(in thousands, except share and per share amounts)

(Unaudited)

	For the Nine Months Ended September 30, 2007
	Restated			Pro Forma Adjustments (A)			Pro Forma Results
Revenue	$	996,372		$	(107,781	)	$	888,591
Direct costs		604,158			(93,496	)		510,662
Gross margin		392,214			(14,285	)		377,929
Operating expenses:
Selling, general and administrative expenses		361,776			(11,874	)		349,902
Acquisition-related expenses		4,462			—			4,462
Depreciation and amortization		11,154			(62	)		11,092
Business reorganization expenses		4,638			—			4,638
Merger and integration recoveries		(795	)		—			(795	)
Operating income		10,979			(2,349	)		8,630
Other income (expense):
Other, net		3,680			7			3,687
Interest, net		505			—			505
Income from continuing operations before provision for income taxes		15,164			(2,342	)		12,822
Provision for income taxes		12,478			—			12,478
Income from continuing operations	$	2,686		$	(2,342	)	$	344
Earnings per share:
Basic income per share from continuing operations	$	0.11					$	0.01
Diluted income per share from continuing operations	$	0.10					$	0.01
Weighted average shares outstanding:
Basic		25,205,000						25,205,000
Diluted		25,958,000						25,958,000

The accompanying note is an integral part of this financial statement.

HUDSON HIGHLAND GROUP, INC.

PRO FORMA CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS

(in thousands, except share and per share amounts)

(Unaudited)

	For the Year Ended December 31, 2006
	Restated			Pro Forma Adjustments(A)			Pro Forma Results
Revenue	$	1,310,362		$	(152,488	)	$	1,157,874
Direct costs		831,047			(132,428	)		698,619
Gross margin		479,315			(20,060	)		459,255
Operating expenses:
Selling, general and administrative expenses		449,839			(14,085	)		435,754
Acquisition-related expenses		1,687			—			1,687
Depreciation and amortization		19,913			(110	)		19,803
Business reorganization expenses		6,048			(33	)		6,015
Merger and integration expenses		373			(11	)		362
Operating income (loss)		1,455			(5,821	)		(4,366	)
Other income (expense):
Other, net		1,570			14			1,584
Interest, net		(1,634	)		—			(1,634	)
Income (loss) from continuing operations before provision for income taxes		1,391			(5,807	)		(4,416	)
Provision for income taxes		3,771			—			3,771
Loss from continuing operations	$	(2,380	)	$	(5,807	)	$	(8,187	)
Basic and diluted per share:
Income from continuing operations	$	(0.10	)				$	(0.33	)
Weighted average shares outstanding:
Basic and Diluted		24,471,000						24,471,000

The accompanying note is an integral part of this financial statement.

HUDSON HIGHLAND GROUP, INC.

PRO FORMA CONSOLIDATED CONDENSED BALANCE SHEETS

(in thousands)

(unaudited)

	As of September 30, 2007
	Restated		Pro Forma Adjustments(B)			Pro Forma Results
ASSETS
Current assets:
Cash and cash equivalents	$	34,874	$	9,063		$	43,937
Accounts receivable, net		230,293		(14,229	)		216,064
Prepaid and other		16,764		530			17,294
Current assets of discontinued operations		7,340		—			7,340
Total current assets		289,271		(4,636	)		284,635
Intangibles, net		74,685		—			74,685
Property and equipment, net		28,844		(235	)		28,609
Other assets		7,407		3,344			10,751
Non-current assets of discontinued operations		1,091		—			1,091
Total assets	$	401,298	$	(1,527	)	$	399,771
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	30,917	$	(2,284	)	$	28,633
Accrued expenses and other current liabilities		129,245		(5,038	)		124,207
Short-term borrowings and current portion of long-term debt		15,494		—			15,494
Accrued business reorganization expenses		3,483		—			3,483
Accrued merger and integration expenses		440		—			440
Current liabilities of discontinued operations		4,855		—			4,855
Total current liabilities		184,434		(7,322	)		177,112
Other non-current liabilities		20,205		—			20,205
Accrued business reorganization expenses, non-current		3,763		—			3,763
Accrued merger and integration expenses, non-current		398		—			398
Long-term debt, less current portion		27		—			27
Total liabilities		208,827		(7,322	)		201,505
Total stockholders’ equity		192,471		5,795			198,266
	$	401,298	$	(1,527	)	$	399,771

The accompanying note is an integral part of this financial statement.

HUDSON HIGHLAND GROUP, INC.

NOTE TO PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

Note 1. Pro Forma Adjustments

The accompanying unaudited pro forma consolidated condensed financial statements give effect to the following pro forma adjustments necessary to reflect the disposition and discontinuation of operations of the Company’s engineering and technical staffing division as outlined in the proceeding introduction as if the disposition occurred on January 1, 2006 in the unaudited pro forma consolidated condensed statements of operations and on September 30, 2007 in the unaudited pro forma consolidated condensed balance sheet.

(A) Reduction of revenue and expenses are the result of the disposition of the Company’s energy and engineering staffing business. These amounts do not consider an allocation of corporate overhead to the companies that are to be divested, and therefore, selling general and administrative expenses do not reflect any potential reductions in costs in response to this change in the Company.

(B) Reduction of assets and liabilities are as a result of the disposition of the Company’s energy and engineering staffing business and the estimated increase in cash of $9.1 million from the cash proceeds of $11.0 million, less other estimated payments and costs related to the disposition of approximately $1.9 million, the increase in prepaid and other for $0.6 million deposited into escrow, and a subordinated note in the aggregate principal amount of $5.0 million discounted to $3.4 million. The Company retained certain receivables and certain liabilities of the energy and engineering staffing business, which amounts resulted in net assets retained of approximately $2.1 million at September 30, 2007. Receivables to be retained were approximately $3.6 million at September 30, 2007.