Becton, Dickinson and (BDX) 8-K BD Announces Results for First Fiscal Quarter

Exhibit 99.2

Reconciliations of non-GAAP financial measures

Adjusted diluted earnings per share from continuing operations (“EPS”) for fiscal year (“FY”) 2009

	FY2009
EPS	$	4.92
Litigation charge (1)	$	0.11
Tax adjustment (2)	$	(0.08	)
Adjusted EPS	$	4.95

(1)	Represents the charge relating to the pending settlement with the direct purchaser plaintiffs (which includes BD’s distributors) in the antitrust class actions.
(2)	Represents the tax benefit relating to various tax settlements in multiple jurisdictions.

First quarter FY2010 foreign currency-neutral EPS growth

													Q1 FY2010					Total
							Q1 FY2009						impact of					unfavorable			Foreign		Foreign
							foreign						foreign					foreign			currency		currency
					Reported		currency			Q1 FY2009			currency		Q1 FY2010			currency			neutral		neutral
	Q1 FY2010		Q1 FY2009		growth ($)		holding gain			hedge gain			translation		hedge loss			impact			growth ($)		growth (%)
EPS	$	1.30	$	1.25	$	0.05	$	(0.09	)	$	(0.08	)	$	0.12	$	(0.04	)	$	(0.09	)	$	0.14		11.2	%

FY 2010 EPS Outlook

	Estimated growth			Estimated foreign			Impact of foreign
	(based on adjusted			currency neutral			currency
	FY2009 EPS of $4.95)			growth			translation
EPS guidance		2-4	%		8-10	%		- 6	%

The FY2010 impact of - 6% represents the year-on-year change due to estimated foreign currency translation, including hedging activities, as follows:

FY2009 Items:
Actual hedge gain in FY2009	$	(0.26	)
Q1 FY2009 foreign currency holding gain	$	(0.09	)
FY2010 Activity: *
Estimated favorable effect of foreign currency translation	$	0.23
Estimated hedge losses	$	(0.16	)
Total Year-on-Year Impact	$	(0.28	)
Estimated impact on EPS Growth	$	(0.28)/$4.95 ~ - 6	%

* Estimated impact is based on the foreign exchange rates established for BD’s most recent fiscal year 2010 projection.