Exhibit 99.2

Financial Data Workbook

For the First Quarter of Fiscal Year 2008 ending June 29, 2007

PSS World Medical, Inc.

As of June 29, 2007

Current Fiscal Year

(in thousands, except per share data)

	Fiscal 2007
	Q1
Net Sales	$	438,910
Cost of Goods Sold		311,227
Gross Profit		127,683
General & Administrative Expenses		83,600
Selling Expenses		29,551
Income from operations		14,532
Interest Expense		(1,358	)
Interest & Investment Income		528
Other Income		544
Income from Operations before Income Taxes		14,246
Provision for Income Taxes		5,559
Net Income	$	8,687
Earnings per share - Basic:
Net Income	$	0.13
Earnings per share - Diluted:
Net Income	$	0.13
WASO - Basic		66,793
WASO - Diluted		68,765
Net Sales by Segment:
Physician Business	$	306,245
Elder Care Business		132,665
	$	438,910
Billing Days:		64
Net Sales Per Billing Day:
Physician Business	$	4,785
Elder Care Business		2,073
	$	6,858

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

As of June 29, 2007

(in thousands, except per share data)

	Fiscal 2005															Fiscal 2006															Fiscal 2007
	Q1			Q2			Q3			Q4			Total			Q1			Q2			Q3			Q4			Total			Q1			Q2			Q3			Q4			Total
Net Sales (1)	$	330,361		$	364,267		$	377,842		$	401,299		$	1,473,769		$	387,129		$	385,819		$	423,781		$	422,688		$	1,619,417		$	413,135		$	427,059		$	458,421		$	443,024		$	1,741,639
Cost of Goods Sold		234,585			258,945			268,675			288,209			1,050,414			276,654			273,512			303,707			298,219			1,152,092			293,233			303,203			335,186			310,007			1,241,629
Gross Profit		95,776			105,322			109,167			113,090			423,355			110,475			112,307			120,074			124,469			467,325			119,902			123,856			123,235			133,017			500,010
General & Administrative Expenses (2)		60,948			64,300			68,827			68,130			262,205			70,337			69,279			72,053			75,639			287,308			73,664			73,391			75,222			78,423			300,700
Selling Expenses		23,453			24,625			25,082			26,431			99,591			25,774			26,217			27,469			28,148			107,608			27,498			28,878			30,140			30,307			116,823
Income from operations		11,375			16,397			15,258			18,529			61,559			14,364			16,811			20,552			20,682			72,409			18,740			21,587			17,873			24,287			82,487
Interest Expense		(1,942	)		(1,817	)		(1,737	)		(1,360	)		(6,856	)		(1,509	)		(1,358	)		(1,561	)		(1,456	)		(5,884	)		(1,406	)		(1,336	)		(1,320	)		(1,284	)		(5,346	)
Interest & Investment Income		111			89			12			5			217			99			111			75			138			423			101			282			426			385			1,194
Other Income		343			252			378			261			1,234			457			1,750			435			504			3,146			469			429			517			591			2,006
Income from Continuing Operations before Income Taxes		9,887			14,921			13,911			17,435			56,154			13,411			17,314			19,501			19,868			70,094			17,904			20,962			17,496			23,979			80,341
Provision for Income Taxes		3,962			6,149			(525	)		7,184			16,770			5,271			6,529			7,080			6,957			25,837			6,949			8,187			6,376			8,348			29,860
Income from Continuing Operations		5,925			8,772			14,436			10,251			39,384			8,140			10,785			12,421			12,911			44,257			10,955			12,775			11,120			15,631			50,481
Total loss from discontinued operations		(1,708	)		—			1,295			—			(412	)		—			—			—			—			—			—			—			—			—			—
Net Income	$	4,217		$	8,772		$	15,731		$	10,251		$	38,972		$	8,140		$	10,785		$	12,421		$	12,911		$	44,257		$	10,955		$	12,775		$	11,120		$	15,631		$	50,481
Earnings (loss) per share—Basic:
Income from Continuing Operations	$	0.09		$	0.14		$	0.22		$	0.16		$	0.61		$	0.13		$	0.16		$	0.19		$	0.19		$	0.67		$	0.16		$	0.19		$	0.17		$	0.23		$	0.75
Total loss from discontinued operations		(0.03	)		—			0.02			—			(0.01	)		—			—			—			—			—			—			—			—			—			—
Net Income	$	0.06		$	0.14		$	0.24		$	0.16		$	0.60		$	0.13		$	0.16		$	0.19		$	0.19		$	0.67		$	0.16		$	0.19		$	0.17		$	0.23		$	0.75
Earnings (loss) per share—Diluted:
Income from Continuing Operations	$	0.09		$	0.13		$	0.22		$	0.16		$	0.60		$	0.12		$	0.16		$	0.19		$	0.19		$	0.66		$	0.16		$	0.18		$	0.16		$	0.23		$	0.73
Total loss from discontinued operations		(0.03	)		—			0.02			—			(0.01	)		—			—			—			—			—			—			—			—			—			—
Net Income	$	0.06		$	0.13		$	0.24		$	0.16		$	0.59		$	0.12		$	0.16		$	0.19		$	0.19		$	0.66		$	0.16		$	0.18		$	0.16		$	0.23		$	0.73
WASO—Basic		64,890			64,358			64,305			64,656			64,547			64,877			65,392			65,779			66,546			65,643			67,310			67,453			67,054			67,059			67,219
WASO—Diluted		66,056			65,267			65,366			65,786			65,607			65,860			66,487			66,931			68,062			66,887			68,947			69,478			69,458			69,419			69,325
Net Sales by Segment:
Physician Business	$	216,705		$	237,370		$	243,439		$	261,502		$	959,016		$	250,544		$	255,422		$	290,010		$	290,844		$	1,086,820		$	284,438		$	300,813		$	329,160		$	313,109		$	1,227,520
Elder Care Business		113,656			126,897			134,403			139,797			514,753			136,585			130,397			133,771			131,844			532,597			128,697			126,246			129,261			129,915			514,119
	$	330,361		$	364,267		$	377,842		$	401,299		$	1,473,769		$	387,129		$	385,819		$	423,781		$	422,688		$	1,619,417		$	413,135		$	427,059		$	458,421		$	443,024		$	1,741,639
Billing Days:		62			65			61			65			253			64			63			62			64			253			64			63			62			64			253
Net Sales Per Billing Day:
Physician Business	$	3,495		$	3,652		$	3,991		$	4,023		$	3,791		$	3,915		$	4,054		$	4,678		$	4,544		$	4,296		$	4,444		$	4,775		$	5,309		$	4,892		$	4,852
Elder Care Business		1,833			1,952			2,203			2,151			2,035			2,134			2,070			2,158			2,060			2,105			2,011			2,004			2,085			2,030			2,032
	$	5,328		$	5,604		$	6,194		$	6,174		$	5,826		$	6,049		$	6,124		$	6,836		$	6,604		$	6,401		$	6,455		$	6,779		$	7,394		$	6,922		$	6,884

(1) Quarterly net sales for fiscal year 2007 were adjusted in the fourth quarter of 2007 from previously reported amounts. During the fourth quarter of fiscal year 2007, the Company properly reclassified certain transactions from cost of sales to net sales. Such adjustments were deemed immaterial on quarterly net sales.

3

PSS World Medical, Inc.

As of June 29, 2007

Select^TM Net Sales

(in thousands)

	Fiscal 2003		Fiscal 2004		Fiscal 2005		Fiscal 2006		Fiscal 2007
Consolidated Select Sales	$	101,883	$	121,211	$	137,540	$	157,296	$	185,844

PSS World Medical, Inc.

As of June 29, 2007

Cost to Serve Expenses

(in thousands)

	Fiscal 2003			Fiscal 2004			Fiscal 2005			Fiscal 2006			Fiscal 2007
Consolidated Cost to Serve	$	227,723		$	240,084		$	261,179		$	285,054		$	294,001
As a Percentage of Net Sales		19.3	%		17.8	%		17.7	%		17.6	%		16.9	%

Cost to Serve includes warehouse, general and administrative, customer freight charges and other expenses related to cost to serve.

PSS WORLD MEDICAL, INC.

SEGMENT INFORMATION

June 29, 2007

(in thousands)

	Three Months Ended
	6/29/2007		6/30/2006
NET SALES:
Physician Business	306,245		284,438
Elder Care Business	132,665		128,696
Total Net Sales	438,910		413,135
BILLING DAYS:	64		64
NET SALES PER BILLING DAY:
Physician Business	4,785		4,444
Elder Care Business	2,073		2,011
Total Net Sales Per Billing Day	6,858		6,455
INCOME FROM OPERATIONS:
Physician Business	18,516		18,608
Elder Care Business	4,586		4,883
Corporate Shared Services	(8,570	)	(4,751	)
Total Income from operations	14,532		18,740
DEPRECIATION:
Physician Business	2,077		1,926
Elder Care Business	1,145		1,031
Corporate Shared Services	1,377		1,137
Total Depreciation	4,599		4,094
AMORTIZATION OF INTANGIBLE AND OTHER ASSETS:
Physician Business	782		772
Elder Care Business	647		698
Corporate Shared Services	29		35
Total amortization of intangible and other assets	1,458		1,505
PROVISION FOR DOUBTFUL ACCOUNTS:
Physician Business	604		(64	)
Elder Care Business	346		156
Corporate Shared Services	—		—
Total provision for doubtful accounts	950		92
INTEREST EXPENSE:
Physician Business	1,072		1,017
Elder Care Business	1,959		1,959
Corporate Shared Services	(1,673	)	(1,570	)
Total interest expense	1,358		1,406
INTEREST AND INVESTMENT INCOME:
Physician Business	—		—
Elder Care Business	3		6
Corporate Shared Services	525		95
Total interest and investment income	528		101
PROVISION (BENEFIT) FOR INCOME TAXES:
Physician Business	6,967		6,956
Elder Care Business	1,029		1,154
Corporate Shared Services	(2,437	)	(1,161	)
Total provision for income taxes	5,559		6,949

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

Current Fiscal Year Balance Sheet

(in thousands)

Consolidated

	As of 6/29/07
ASSETS
Cash	23,954
Accounts Receivable, net	222,699
Inventory, net	187,499
Deferred Tax Assets	8,987
Other Current Assets	34,257
Total Current Assets	477,396
Property and Equipment, net	89,347
Intangibles, net	30,280
Goodwill	110,993
Other Long-Term Assets	98,380
Total Long-Term Assets	329,000
Total Assets	806,396
LIABILITIES & EQUITY
Accounts Payable	144,572
Accrued Expenses	33,099
Current Maturities of Long-Term Debt	2,132
Other Current Liabilities	15,267
Total Current Liabilities	195,070
Long-Term Debt	150,527
Deferred Tax Liability Non-Current	—
Other Long-Term Liabilities	70,414
Total Long-Term Liabilities	220,941
Total Liabilities	416,011
Total Equity	390,385
Total Liabilities & Equity	806,396

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

Balance Sheet Trend

(in thousands)

Consolidated

	Fiscal 2005				Fiscal 2006				Fiscal 2007
ASSETS	Jun-04	Sep-04	Dec-04	Mar-05	Jun-05	Sep-05	Dec-05	Mar-06	Jun-06	Sep-06	Dec-06	Mar-07
Cash	63,112	45,591	13,657	17,888	23,836	17,466	26,651	23,867	27,784	45,678	54,904	46,658
Accounts Receivable, net	182,639	197,423	209,342	217,350	208,642	213,585	207,659	208,964	206,405	225,536	219,822	222,776
Inventory, net	112,653	113,384	147,470	134,110	132,684	136,450	167,407	173,458	170,612	172,127	186,193	174,130
Deferred Tax Assets	38,594	33,301	32,206	29,014	29,113	20,183	14,298	12,959	11,181	9,042	7,379	8,776
Other Current Assets	13,596	10,016	18,567	19,451	22,182	25,822	27,937	33,827	32,876	39,288	37,329	34,434
Total Current Assets	410,594	399,715	421,242	417,813	416,457	413,506	443,952	453,075	448,858	491,671	505,627	486,774
Property and Equipment, net	70,792	73,362	76,453	81,105	84,173	86,840	86,475	87,663	88,214	87,291	85,885	88,627
Intangibles, net	10,737	12,824	22,419	21,858	21,217	34,427	35,395	34,345	33,350	32,343	31,186	29,758
Goodwill	71,631	71,646	79,542	85,617	86,273	103,420	105,452	105,521	106,519	106,819	106,971	107,366
Other Long-Term Assets	39,555	40,794	41,691	39,965	47,315	50,862	53,665	56,371	—	—	—	2
Total Long-Term Assets	192,715	198,626	220,105	228,545	238,978	275,549	280,987	283,900	283,066	281,388	282,105	288,201
Total Assets	603,309	598,341	641,347	646,358	655,435	689,055	724,939	736,975	731,924	773,059	787,732	774,975
	Fiscal 2005				Fiscal 2006				Fiscal 2007
LIABILITIES & EQUITY	Jun-04	Sep-04	Dec-04	Mar-05	Jun-05	Sep-05	Dec-05	Mar-06	Jun-06	Sep-06	Dec-06	Mar-07
Accounts Payable	105,057	105,608	127,465	109,649	115,455	118,953	141,622	139,227	122,449	145,767	162,338	131,330
Accrued Expenses	29,667	33,610	36,085	44,880	26,660	33,196	30,413	34,499	27,748	34,827	31,670	37,224
Current Maturities of Long-Term Debt	35,052	25,000	25,000	25,000	25,679	27,786	25,788	509	517	1,655	152,154	2,238
Liabilities of Discontinued Operations	4,809	405	—	—	—	—	—	—	—	—	—	—
Other Current Liabilities	12,982	13,360	9,296	9,701	12,661	11,883	11,837	13,639	12,490	13,917	10,730	11,440
Total Current Liabilities	187,567	177,983	197,846	189,230	180,455	191,818	209,660	187,874	163,204	196,166	356,892	182,232
Long-Term Debt	150,000	150,000	150,000	150,000	151,192	151,113	150,981	150,855	150,725	150,616	460	150,675
Other Long-Term Liabilities	23,629	25,225	29,359	30,310	35,870	41,179	43,509	49,433	54,274	57,781	62,302	61,207
Total Long-Term Liabilities	173,629	175,225	179,359	180,310	187,062	192,292	194,490	200,288	204,999	208,397	62,762	211,882
Total Liabilities	361,196	353,208	377,205	369,540	367,517	384,110	404,150	388,162	368,203	404,563	419,654	394,114
Total Equity	242,113	245,133	264,142	276,818	287,918	304,945	320,789	348,813	363,721	368,496	368,078	380,861
Total Liabilities & Equity	603,309	598,341	641,347	646,358	655,435	689,055	724,939	736,975	731,924	773,059	787,732	774,975

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

Unaudited Operating Highlights

Current Fiscal Year

(in millions)

	Three Months Ended
	June 29, 2007			June 30, 2006
Net Sales:
Physician Business	$	306.2		$	284.6
Elder Care Business		132.7			128.7
Total Net Sales	$	438.9		$	413.3
Income from Operations:
Physician Business	$	18.5		$	18.6
Elder Care Business		4.6			4.9
Corporate Shared Services		(8.6	)		(4.8	)
Total income from operations	$	14.5		$	18.7
EBITDA (a)	$	22.2		$	24.8
Income from operations, as a percentage of net sales		3.3	%		4.5	%
Consolidated Return on Committed Capital ("ROCC") (b)		18.2	%		24.4	%
Billing Days		64			64
Net Sales Per Billing Day (in thousands):
Physician Business	$	4,785		$	4,444
Elder Care Business		2,073			2,011
Total Net Sales Per Billing Day	$	6,858		$	6,455
Net Sales Per Billing Day Growth Rate:
Physician Business		7.6	%
Elder Care Business		3.1	%
Total Net Sales Per Billing Day Growth Rate		6.2	%
	Annualized
	June 29, 2007			June 30, 2006
DSO (c)
Physician Business		41.8			40.2
Elder Care Business		51.7			57.5
DOH (d)
Physician Business		48.4			48.1
Elder Care Business		56.9			47.0
DIP (e)
Physician Business		43.8			42.7
Elder Care Business		27.8			28.4
Cash Conversion Days (f)
Physician Business		46.4			45.6
Elder Care Business		80.8			76.1
	As of
	June 29, 2007			June 30, 2006
Operational working capital (g)	$	265.6		$	254.6
Net Debt:
Bank debt	$	1.4		$	—
Other debt		1.3			1.2
Convertible senior notes		150.0			150.0
Less: Cash and cash equivalents		(24.0	)		(27.8	)
Net Debt	$	128.7		$	123.5

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

EBITDA Calculation

Current Fiscal Year

(in thousands)

	Fiscal 2008
	Q1
Net Income	$	8,687
Plus: Interest expense		1,358
Less: Interest and investment income		528
Plus: Provision for income taxes		5,559
Plus: Depreciation		4,599
Plus: Amortization of intangible assets		1,458
EBITDA	$	22,189

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

EBITDA Calculation

(in thousands)

	Fiscal 2005															Fiscal 2006															Fiscal 2007
	Q1			Q2			Q3			Q4			Total FY 2005			Q1			Q2			Q3			Q4			Total FY 2006			Q1			Q2			Q3			Q4			Total FY 2007
Income from Continuing Operations	$	5,925		$	8,772		$	14,436		$	10,251		$	39,384		$	8,140		$	10,785		$	12,421		$	12,911		$	44,257		$	10,955		$	12,775		$	11,120		$	15,631		$	50,481
Plus: Interest expense		1,942			1,817			1,737			1,360			6,856			1,509			1,358			1,561			1,456			5,884			1,406			1,336			1,320			1,284			5,346
Less: Interest and investment income		(111	)		(89	)		(12	)		(5	)		(217	)		(99	)		(111	)		(75	)		(138	)		(423	)		(101	)		(282	)		(426	)		(385	)		(1,194	)
Plus: Provision for income taxes		3,962			6,149			(525	)		7,184			16,770			5,271			6,529			7,080			6,957			25,837			6,949			8,187			6,376			8,348			29,860
Plus: Depreciation		3,482			3,427			3,727			3,605			14,241			3,316			3,468			3,673			3,475			13,932			4,094			4,145			4,215			4,296			16,750
Plus: Amortization of intangible assets		836			935			1,278			1,488			4,537			1,361			1,389			1,677			1,871			6,298			1,505			1,472			1,468			1,463			5,908
EBITDA	$	16,036		$	21,011		$	20,641		$	23,883		$	81,571		$	19,498		$	23,418		$	26,337		$	26,532		$	95,785		$	24,808		$	27,633		$	24,073		$	30,637		$	107,151

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

Return on Committed Capital (ROCC)

Current Fiscal Year

(in thousands)

Consolidated	Fiscal 2008
	Q1
Quarterly Average Committed Capital (1)	363,905
Return on Committed Capital—Quarterly (2)	18.2	%
Return:
Net Income	8,687
Add:
Provision for Income Taxes	5,559
Interest Expense	1,358
Amortization	1,458
Interest and Investment Income	(528	)
	16,534
Committed Capital:
Total Assets	806,396
Less assets excluded:
Cash	(23,954	)
Goodwill and Intangibles, net	(141,273	)
Total Liabilities	(416,011	)
Plus liabilities excluded:
Current debt	2,132
Long-term debt	150,527
	377,817

(1) Quarterly Average Committed Capital equals the sum of the committed capital of the most recent two quarters, divided by two.

(2) Return on Committed Capital equals Return divided by Committed Capital. Quarterly calculations are annualized.

Numbers may not foot due to rounding differences.

PSS World Medical, Inc.

Return on Committed Capital (ROCC)

(in thousands)

Consolidated	Fiscal 2005										Fiscal 2006										Fiscal 2007
	Q1		Q2		Q3		Q4		Total FY 2005		Q1		Q2		Q3		Q4		Total FY 2006		Q1		Q2		Q3		Q4		Total FY 2007
Quarterly Average Committed Capital (1)	247,761		260,802		280,166		303,738				316,837		322,662		325,748		330,989				340,070		341,619		331,779		338,812
Annual Average Committed Capital (2)									274,084										321,764										341,411
Return on Committed Capital—Quarterly (3)	20.3	%	27.0	%	24.1	%	26.7	%			20.4	%	24.7	%	27.8	%	27.9	%			24.4	%	27.5	%	23.9	%	31.1	%
Return on Committed Capital—Annual									24.6	%									25.4	%									26.5	%
Return:
Income from Continuing Operations before Extraordinary Loss	5,925		8,772		14,436		10,251		39,384		8,140		10,785		12,421		12,911		44,257		10,955		12,775		11,120		15,631		50,481
Add:
Provision for Income Taxes	3,962		6,149		(525	)	7,184		16,770		5,271		6,529		7,080		6,957		25,837		6,949		8,187		6,376		8,348		29,860
Interest Expense	1,942		1,817		1,737		1,360		6,856		1,509		1,358		1,550		1,467		5,884		1,406		1,336		1,320		1,284		5,346
Amortization	836		934		1,278		1,488		4,536		1,361		1,389		1,677		1,871		6,298		1,500		1,477		1,469		1,462		5,908
Interest and Investment Income	(111	)	(89	)	(12	)	(5	)	(217	)	(99	)	(111	)	(64	)	(149	)	(423	)	(101	)	(282	)	(426	)	(385	)	(1,194	)
	12,554		17,583		16,914		20,278		67,329		16,182		19,950		22,664		23,057		81,853		20,709		23,493		19,859		26,340		90,401
Committed Capital:
Total Assets	603,309		598,341		641,347		646,358		646,358		655,435		689,055		724,939		736,975		736,975		731,924		773,059		787,732		774,975		774,975
Less assets excluded:
Cash	(63,112	)	(45,591	)	(13,657	)	(17,888	)	(17,888	)	(23,836	)	(17,466	)	(26,651	)	(23,867	)	(23,867	)	(27,784	)	(45,678	)	(54,904	)	(46,658	)	(46,658	)
Goodwill and Intangibles, net	(82,368	)	(84,470	)	(101,961	)	(107,475	)	(107,475	)	(107,490	)	(137,847	)	(140,847	)	(139,866	)	(139,866	)	(139,869	)	(139,162	)	(138,157	)	(137,124	)	(137,124	)
Assets of Discontinued Operations	—		—		—		—		—		—		—		—		—		—		—		—		—		—		—
DTA from sale of Imaging Business	(28,444	)	(26,923	)	(26,746	)	(15,758	)	(15,758	)	(10,487	)	(6,184	)	(912	)	(3,614	)	(3,614	)	—								—
Total Liabilities	(361,196	)	(353,208	)	(377,205	)	(369,540	)	(369,540	)	(367,517	)	(384,110	)	(404,150	)	(388,162	)	(388,162	)	(368,203	)	(404,563	)	(419,654	)	(394,114	)	(394,114	)
Plus liabilities excluded:
Current debt	35,052		25,000		25,000		25,000		25,000		25,679		27,786		25,788		509		509		517		1,655		152,154		2,238		2,238
Long-term debt	150,000		150,000		150,000		150,000		150,000		151,192		151,113		150,981		150,855		150,855		150,725		150,616		460		150,675		150,675
Liabilities of Discontinued Operations	4,809		405		—		—		—		—		—		—		—		—		—		—		—		—		—
	258,050		263,554		296,778		310,697		310,697		322,976		322,347		329,148		332,830		332,830		347,310		335,927		327,631		349,992		349,992

(1) Quarterly Average Committed Capital equals the sum of the committed capital of the most recent two quarters, divided by two.

(2) Annual Average Committed Capital equals the sum of the committed capital of the most recent two year ends, divided by two.

(3) Return on Committed Capital equals Return divided by Committed Capital. Quarterly calculations are annualized.

Numbers may not foot due to rounding differences.

PSS WORLD MEDICAL, INC.

Footnotes

(a) EBITDA represents net income plus provision for income taxes, interest expense, depreciation, and amortization of intangible assets, less interest and investment income. Management reviews EBITDA when evaluating and comparing the performance of each operating segment on a quarterly basis. Management believes EBITDA is an important measure of liquidity.

(b) ROCC equals return divided by average committed capital. Return is annualized for quarterly calculations. Management reviews ROCC when evaluating and comparing the performance of each operating segment on a quarterly basis. Management believes ROCC is an important measure of profitability and return.

(c) DSO is average accounts receivable divided by average daily net sales. Average accounts receivable is the sum of accounts receivable, net of the allowance for doubtful accounts, at the beginning and end of the most recent four quarters divided by five. Average daily net sales are net sales for the most recent four quarters divided by 360. Southern Anesthesia & Surgical, Inc. (“SAS”) accounts receivable balance of $1.4 million as of September 30, 2005, has been excluded from the Fiscal Year 2006 calculation.

(d) DOH is average inventory divided by average daily cost of goods sold (“COGS”). Average inventory is the sum of inventory at the beginning and end of the most recent four quarters divided by five. Average daily COGS is quarterly COGS for the most recent four quarters divided by 360. SAS inventory balance of $3.9 million as of September 30, 2005, has been excluded from the Fiscal Year 2006 calculation.

(e) DIP is average accounts payable divided by average daily COGS. Average accounts payable is the sum of accounts payable at the beginning and end of the most recent four quarters divided by five. SAS accounts payable balance of $3.8 million as of September 30, 2005, has been excluded from the Fiscal Year 2006 calculation.

(f) Cash Conversion Days is the sum of DSO and DOH less DIP.

(g) Operational working capital equals accounts receivable plus inventory minus accounts payable.