SCHEDULE II Valuation and Qualifying Accounts

12 Months Ended

Mar. 31, 2012

SCHEDULE II Valuation and Qualifying Accounts

ABIOMED, INC. AND SUBSIDIARIES

SCHEDULE II

Valuation and Qualifying Accounts

(in thousands)

Description	Balance at Beginning of Period		Additions		Deductions		Balance at End of Period
Allowance for Doubtful Accounts
Fiscal Year Ended March 31, 2010	$	184	$	270	$	296	$	158
Fiscal Year Ended March 31, 2011	$	158	$	262	$	146	$	274
Fiscal Year Ended March 31, 2012	$	274	$	181	$	225	$	230

Description	Balance at Beginning of Period		Net Change			Balance at End of Period
Deferred Tax Asset Valuation Allowance
Fiscal Year Ended March 31, 2010	$	108,962	$	8,085		$	117,047
Fiscal Year Ended March 31, 2011	$	117,047	$	3,674		$	120,721
Fiscal Year Ended March 31, 2012	$	120,721	$	(1,554	)	$	119,167