Exhibit 99.1

Independent Auditors on Report of Financial Statement Schedule

To the Shareholders of Corel Corporation:

Our integrated audit of Corel Corporation’s 2007 consolidated financial statements and of its internal control over financial reporting as of November 30, 2007 and an audit of its 2006 and 2005 consolidated financial statements referred to in our report dated February 8, 2008 appearing in this Annual Report on Form 10-K also included an audit of the financial statement schedule listed in Item 15(a)(2) of this Form 10-K. In our opinion, this financial statement schedule presents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.

/s/ PricewaterhouseCoopers LLP
Chartered Accountants, Licensed Public Accountants
Ottawa, Ontario
February 8, 2008

Corel Corporation
Schedule II — Valuation and Qualifying Accounts
(in thousands of USD)

	Balance at		Additions Charged		Deductions,		Balance at
	Beginning of		to Expenses		Returns, and		End of
	Period		or Revenue		Writeoffs		Period
Allowance for Doubtful Accounts
Year ended November 30, 2007		1,003		401		38		1,366
Year ended November 20, 2006		1,117		198		312		1,003
Year ended November 30, 2005		1,033		528		444		1,117
Promotional rebates
Year ended November 30, 2007		2,803		10,664		12,752		715
Year ended November 30, 2006		1,048		11,124		9,370		2,803
Year ended November 30, 2005		1,614		5,282		5,848		1,048
Allowance for Sales Returns
Year ended November 30, 2007		8,024		10,071		11,692		6,403
Year ended November 30, 2006		6,900		11,919		10,795		8,024
Year ended November 30, 2005		10,492		8,316		11,908		6,900