Becton, Dickinson and (BDX) 8-K BD Announces Results for 2011 First Fiscal Quarter

Exhibit 99.2

Reconciliations of non-GAAP financial measures
(All figures are rounded. Totals may not add up due to rounding)

Fiscal Year 2010 adjusted earnings per share (“EPS”)

Reported EPS	$	4.90
Tax charge (1)	$	0.04
Adjusted EPS	$	4.94

(1) Represents impact of non-cash charge related to health care reform impacting Medicare Part D reimbursements.

First quarter Fiscal Year 2011 foreign currency-neutral EPS growth

	Reported		Reported				Q1		Total		Foreign currency		Foreign currency
	Q1 FY2011		Q4 FY2009		Change ($)			FY2010 hedge loss		favorable foreign currency impact		neutral growth ($)		neutral growth (%)
EPS	$	1.35	$	1.25	$	0.10	$	0.04	$	0.04	$	0.06		4.8	%