Exhibit 99

Restated Interim Balance Sheets for Fiscal Year 2004

SCANSOURCE, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(In thousands)

	March 31, 2004		December 31, 2003		September 30, 2003
	(Restated)		(Restated)		(Restated)
Assets
Current assets:
Cash	$	3,245	$	736	$	1,239
Trade and notes receivable:
Trade, less allowance of $10,956, $11,013 and $10,773 at March 31, 2004, December 31, 2003 and September 30, 2003, respectively		151,595		146,644		138,648
Other		2,918		3,144		2,551
Inventories		183,808		153,262		156,568
Prepaid expenses and other assets		1,823		1,743		1,485
Deferred income taxes		9,901		8,986		9,498
Total current assets		353,290		314,515		309,989
Property and equipment, net		25,115		25,767		26,450
Goodwill		9,978		9,978		9,801
Other assets, including identifiable intangible assets		9,204		8,567		7,465
Total assets	$	397,587	$	358,827	$	353,705
Liabilities and Shareholders’ Equity
Current liabilities:
Current portion of long-term debt	$	850	$	871	$	890
Borrowings under revolving credit facility (1)		30,515		19,912		22,114
Trade accounts payable		163,937		147,621		149,886
Accrued expenses and other liabilities		13,734		11,304		10,811
Income taxes payable		2,305		1,402		1,056
Total current liabilities		211,341		181,110		184,757
Deferred income taxes		1,492		1,546		1,673
Long-term debt		6,804		6,997		7,188
Total liabilities		219,637		189,653		193,618
Minority interest		1,027		1,034		1,155
Commitments and contingencies
Shareholders’ equity:
Preferred stock, no par value; 3,000,000 shares authorized, none issued
Common stock, no par value; 25,000,000 shares authorized, 12,519,683, 12,426,857 and 12,339,523 issued and outstanding at March 31, 2004, December 31, 2003 and September 30, 2003, respectively		60,969		59,933		58,442
Retained earnings		112,274		104,053		97,386
Accumulated other comprehensive income - equity adjustment from foreign currency translation		3,680		4,154		3,104
Total shareholders’ equity	$	176,923	$	168,140	$	158,932
Total liabilities and shareholders’ equity	$	397,587	$	358,827	$	353,705

⁽¹⁾ The March 31, 2004, December 31, 2003, and September 30, 2003 balance sheets have been restated to reclassify borrowings under the revolving credit facility, which were previously reported as long-term debt, to a current liability in accordance with the Financial Accounting Standards Board’s Emerging Issues Task Force Issue No. 95-22, Balance Sheet Classification of Borrowings Outstanding under Revolving Credit Agreements that Include Both a Subjective Acceleration Clause and a Lock-Box Arrangement. See Note 4 of Notes to Consolidated Financial Statements.