Celanese (CE) 8-K Celanese Corporation Reports Record Fourth Quarter and Full Year Results; Raises Outlook for 2008

Exhibit 99.2

Dave Weidman, Chairman and CEO Steven Sterin, Senior Vice President and CFO Celanese 4Q 2007 Earnings Conference Call / Webcast Tuesday, February 5, 2008 10:00 a.m. ET 1

Forward Looking Statements, Reconciliation and Use of Non- GAAP Measures to U.S. GAAP 2 Forward - - Looking Statements This presentation may contain "forward - - looking statements," which include information concerning the company's plans, objectives, goals, strategies, future revenues or performance, capital expenditures, financing needs and other information that is not historical information. When used in this release, the words "outlook," "forecast," "estimates," "expects," "anticipates," "projects," "plans," "intends," "believes," and variations of such words or similar expressions are intended to identify forward - - looking statements. All forward - - looking statements are based upon current expectations and beliefs and various assumptions. There can be no assurance that the company will realize these expectations or that these beliefs will prove correct. The re are a number of risks and uncertainties that could cause actual results to differ materially from the forward - - looking statements contained in this presentation .. Numerous factors, many of which are beyond the company's control, could cause actual results to differ materially from those expressed as forward - - looking statements. Certain of these risk factors are discussed in the company's filings with the Securities and Exchange Commission. Any forward - - looking statement speaks only as of the date on which it i s made, and the company undertakes no obligation to update any forward - - looking statements to reflect events or circumstances after the date on which it is made or to reflect the occurrence of anticipated or unanticipated events or circumstances. Reconcili ation of Non - - U.S. GAAP Measures to U.S. GAAP This presentation reflects five performance measures, operating EBITDA, affiliate EBITDA, adjusted earnings per share , net debt and adjusted free cash flow, as non - - U.S. GAAP measures. The most directly comparable f inancial measure presented in accordance with U.S. GAAP in our consolidated financial statements for operating EBITDA is operating profit; for affi li ate EBITDA is equity in net earnings of affiliates ; for adjusted earnings per share is earning s per common share - - diluted; for net debt is total debt ; and for adjusted fr ee cash flow is cash flow from operations .. Use of Non - - U.S. GAAP Financial Information § Operating EBITDA, a measure used by management to measure performance, is defined as operating profit from continuing operations, plus equity in net earnings from affi liates, other income and depreciation and amortization, and further adjusted for other charges and adjustments .. We provide guidance on operating EBITDA and are unable to reconcile forecasted operating EBITDA to a GAAP financial measure because a forecast of Other Charges and Adjustments is not practical. Our management believes operating EBITDA is useful to investors because it is one of the primary measures our management uses for its planning and budgeting processes and to monitor and evaluate financial and operating results. Operating EBITDA is not a recognized term under U.S. GAAP and does not purport to be an alternative to operating profit as a measure of operating performance or to cash flows from operating activities as a measure of liquidity. Be cause not all companies use identical calculations, this presentation of operating EBITDA may not be comparable to other similarly titled measures of other companies. Additionally, operating EBITDA is not intended to be a measure of free cash flow for man agement's discretionary use, as it does not consider certain cash requirements such as interest payments, tax payments and debt service requirements nor does it represent the amount used in our debt covenants. § Affiliate EBITDA, a measure used by managemen t to measure performance of its equity investments, is defined as the proportional operating profit plus the proportional depreciation and amortization of its equity investments. Affiliate EBITDA , including Celanese Proportional Share of affiliate informa tion on Tabl e 8, is not a recognized term under U.S. GAAP and is not meant to be an alternative to operating cash flow of the equity investments. The company has determined that it does not have sufficient ownership for operating control of these investme nts to consider their results on a consolidated basis. The company believes that investors should consider affiliate EBITDA when determining the equity investments' overall value in the company. § Adjusted earnings per share is a measure used by manageme nt to measure performance. It is defined as net earnings (loss) available to common shareholders plus preferre d dividends, adjusted for other charges and adjustments, and divided by the number of basic common shares, diluted preferred shares, and options valued using the treasury method. We provide guidance on an adjusted earnings per share basis and are unable to reconcile forecasted adjusted earnings per share to a GAAP financial measure because a forecast of Other Items is not practical. We believe t hat the presentation of this non - - U.S. GAAP measure provides useful information to management and investors regarding various financial and business trends relating to our financial condition and results of operations, and that when U.S. GAAP information is viewed in conjunction with non - - U.S. GAAP information, investors are provided with a more meaningful understanding of our ongoing operating performance. This non - - U.S. GAAP information is not intended to be considered in isolation or as a substitute for U. S. GAAP financial information. § Net debt is defined as total debt less cash and cash equivalents. We believe that the presentation of this non - - U.S. GAAP measure provides useful information to management and investors regarding changes to the company's ca pital structure. Our management and credit analysts use net debt to evaluate the c ompany's capital structure and assess credit quality. This non - - U.S. GAAP information is not intended to be considered in isolation or as a substitute for U.S. GAAP financia l information. § Adjusted free cash flow is defined as cash flow from operations less capital expenditures, other productive asset purchases, operating cash from discontinued operations and certain other charges. We believe that the presentation of this non - - U.S. GAAP measure provides useful information to management and investors regarding changes to the company's cash flow. Our management and credit analysts use adjusted free cash flow to evaluate the company's liquidity and assess credit quality. This non - - U.S. GAAP information is not intended to be considered in isolation or as a substitute for U.S. GAAP financial information.

Dave Weidman Chairman and Chief Executive Officer 3

Celanese Corporation 4Q and Full Year 2007 Highlights in millions (except EPS) 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $1,760 $1,430 $6,444 $5,778 Operating Profit $324 $140 $748 $620 Adjusted EPS $0.93 $0.61 $3.42 $2.62 Operating EBITDA $349 $269 $1,325 $1,144 Note: All figures exclude results of the divested Oxo Alcohol business. The results of the discontinued Edmonton Methanol business have only been excluded from Net Sales and Operating Profit. FY 2007 net sales increased 12% Improved pricing and favorable currency effects more than offset volume losses related to Clear Lake outage Operating profit up 21% to $748 million Adjusted EPS up 31% to $3.42/share Operating EBITDA increased 16% to $1,325 Additional sales and earnings contributed by acquisition of APL Discontinued Methanol production contributed $0.13 per share and $31 million in Operating EBITDA in the year 4Q 2007 FY 2007 4Q net sales increased 23% Higher pricing on continued strong demand for Acetyl Intermediates and Consumer and Industrial Specialties Continued volume increases in Advanced Engineered Materials Favorable currency impacts Operating profit more than doubled to $324 million Adjusted EPS up 52% to $0.93/share Operating EBITDA increased to $349 4

2008 Business Outlook Continued strong global demand Incremental acetic acid volume associated with China expansion VAM and acetic anhydride production scheduled to begin in Nanjing Prices expected to adjust in 2008 Acetyl Intermediates Volume growth >2x GDP across both transportation and non-transportation applications Continued high energy and raw material costs expected to pressure margins Significant progress expected in Nanjing production capabilities Advanced Engineered Materials Synergy capture from APL integration Strong underlying business fundamentals Consumer Specialties High raw material costs continue Realize benefits from revitalization efforts Industrial Specialties 2008 Guidance: Adjusted EPS $3.40 to $3.70 Operating EBITDA $1,290 to $1,360 million Forecasted 2008 adjusted tax rate of 26% 5

Committed to Delivering Value Creation $350 - $400 million increased EBITDA profile plus EPS potential by 2010 Group Asia Revitalization Innovation Organic Balance Sheet Operational Excellence EBITDA Impact Consumer and Industrial Specialties X X X X >$100MM Advanced Engineered Materials X X X X >$100MM Acetyl Intermediates X X X >$100MM Celanese Corporate X X Incremental EPS Primary Growth Focus Operating EBITDA EPS 6

Steven Sterin Senior Vice President and CFO 7

Celanese Corporation Financial Highlights in millions (except EPS) 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $1,760 $1,430 $6,444 $5,778 Operating Profit $324 $140 $748 $620 Net Earnings $214 $77 $426 $406 Special Items Other Charges/Adjustments ($93) $15 $113 $92 Adjusted EPS $0.93 $0.61 $3.42 $2.62 Effective Tax Rate 28% 25% 28% 26% Diluted Share Basis 168.6 172.5 171.2 171.8 Operating EBITDA $349 $269 $1,325 $1,144 8

in millions 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $253 $224 $1,030 $915 Operating EBITDA $45 $58 $252 $260 Advanced Engineered Materials Fourth Quarter 2007: Net sales increase driven primarily by strong volume growth (8%) and positive currency effects (6%) Higher raw material and energy costs and lower pricing due to product mix more than offset volume growth Overall lower earnings from equity affiliates and continued high input cost pressures drove decreased Operating EBITDA 9

Fourth Quarter 2007: Increase in net sales for the quarter primarily the result of $62 million contribution from APL Operating EBITDA improvement driven by higher overall volumes and pricing as well as incremental earnings from APL Consumer Specialties in millions 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $279 $224 $1,111 $876 Operating EBITDA $57 $53 $274 $228 10

Fourth Quarter 2007: Increase in net sales primarily driven by favorable pricing and currency effects Higher pricing on strong demand offset raw material cost pressures contributing to improved Operating EBITDA for the quarter Industrial Specialties in millions 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $331 $309 $1,346 $1,281 Operating EBITDA $41 $25 $119 $118 11

Acetyl Intermediates in millions 4th Qtr 2007 4th Qtr 2006 FY 2007 FY 2006 Net Sales $1,083 $831 $3,615 $3,351 Operating EBITDA $231 $169 $762 $672 Fourth Quarter 2007: Higher pricing, additional volumes from Nanjing unit and favorable currency effects drove record sales Favorable supply/demand economics, industry production outages and strong demand sustained higher pricing for acetic acid and VAM Operating EBITDA includes increased dividends from the Ibn Sina cost affiliate 12

4Q 2006 4Q 2007 FY 2006 FY 2007 4Q 2006 4Q 2007 FY 2006 FY 2007 Earnings - Equity Investments 23 17 76 82 Dividends - Cost Investments 17 23 79 116 4Q 2007: Earnings impact relatively flat for the period; Decreased cash flows due to special dividend from Polyplastics in 4Q 2006 FY 2007: Increased earnings driven primarily by higher cost dividends from China Acetate ventures and Ibn Sina affiliate Operating EBITDA of $1,325 excludes ~$93 million of proportional Affiliate EBITDA FY 2008: Affiliate earnings1 expected to be between $175 - $185 million Income Statement Cash Flow Affiliates Continue to Deliver Value 1Cost dividends and equity earnings. Note: All figures exclude results of the divested Oxo Alcohol business. 13

Continued Strong Cash Generation Adjusted Free Cash Flow Adjusted Free Cash Flow Adjusted Free Cash Flow in millions FY 2007 FY 2006 Net cash provided by operating activities $566 $751 Adjustments to operating cash for discontinued operations $84 ($10) Net cash provided by operating activities from continuing operations $650 $741 Less: Capital expenditures $288 $244 Add: Other charges and other adjustments1 $23 ($41) Adjusted Free Cash Flow $385 $456 Factors contributing to strong cash generation during 2007: Strong operating performance Continued commitment and increased investment in Asia 2007 cash flows from operations included ~$90 million in additional cash taxes 1Amounts primarily associated with the long-term management compensation plan payment in 2007 and the cash outflows for purchases of other productive assets that are classified as 'investing activities' for U.S. GAAP purposes. 14

2008 Guidance Affiliate Income1 $175 - $185 million Net Interest2 $200 - $210 million Depreciation and Amortization $300 - $310 million Share Count 169 million Estimated Adjusted Tax Rate for Adjusted EPS 26% Cash Taxes $100 - $120 million Capital Expenditure $280 - $300 million 2008 Updated Guidance 2008 Updated Guidance 2008 Updated Guidance Adjusted EPS Operating EBITDA ($MM) Current $3.40 - $3.70 $1,290 - $1,360 Previous $3.35 - $3.65 $1,280 - $1,350 1Cost dividends and equity earnings. 2Net cash interest and interest expense. 15

Appendix 16

4Q 2007 Other Charges and Other Adjustments by Segment in millions AEM CS IS AI Other Total Employee termination benefits - - $1 $4 - $5 Plant/office closures - - $2 $5 - $7 Insurance recoveries associated with plumbing cases ($2) - - - - ($2) Insurance recoveries associated with Clear Lake - ($5) ($7) ($63) $35 ($40) Resolution of commercial disputes - - - ($31) - ($31) Ticona Kelsterbach relocation $1 - - - - $1 Other - $1 $1 ($2) - - Total other charges ($1) ($4) ($3) ($87) $35 ($60) Business optimization $1 - - - $7 $8 Edmonton sale - ($22) - ($12) - ($34) Other ($10) ($1) $2 $2 - ($7) Total other adjustments ($9) ($23) $2 ($10) $7 ($33) Total other charges and other adjustments ($10) ($27) ($1) ($97) $42 ($93) 17

Reg G: Reconciliation of Adjusted EPS 18 (in $ millions, except per share data) 2007 2006 2007 2006 Earnings from continuing operations before tax and minority interests 313 125 447 526 Non-GAAP Adjustments: Other charges and other adjustments 1 (93) 15 113 92 Refinancing costs - - - 254 - Adjusted earnings from continuing operations before tax and minority interests 220 140 814 618 Income tax provision on adjusted earnings 2 (62) (35) (228) (163) Minority interests (1) (1) (1) (4) Adjusted earnings from continuing operations 157 104 585 451 Preferred dividends (3) (2) (10) (10) Adjusted net earnings available to common shareholders 154 102 575 441 Add back: Preferred dividends 3 2 10 10 Adjusted net earnings for adjusted EPS 157 104 585 451 Diluted shares (millions) Weighted average shares outstanding 151.7 158.7 154.5 158.6 Assumed conversion of Preferred Shares 12.0 12.0 12.0 12.0 Assumed conversion of Restricted Stock 0.6 - - 0.4 - Assumed conversion of stock options 4.3 1.8 4.3 1.2 Total diluted shares 168.6 172.5 171.2 171.8 Adjusted EPS 0.93 0.61 3.42 2.62 1 See Table 7 for details 2 The adjusted tax rate for the three and twelve months ended December 31, 2007 is 28% based on the original full year 2007 guidance. Twelve Months Ended December 31, Three Months Ended December 31, Adjusted Earnings Per Share - Reconciliation of a Non-U.S. GAAP Measure

Reg G: Reconciliation of Net Debt 19 Net Debt - Reconciliation of a Non-U.S. GAAP Measure December 31, December 31, (in $ millions) 2007 2006 Short-term borrowings and current installments of long-term debt - third party and affiliates 272 309 Long-term debt 3,284 3,189 Total debt 3,556 3,498 Less: Cash and cash equivalents 825 791 Net Debt 2,731 2,707 Net Debt - Reconciliation of a Non-U.S. GAAP Measure

Reg G: Other Charges and Other Adjustments 20 Other Charges: (in $ millions) 2007 2006 2007 2006 Employee termination benefits 5 1 32 12 Plant/office closures 7 (1) 11 (1) Insurance recoveries associated with plumbing cases (2) (2) (4) (5) Insurance recoveries associated with Clear Lake, Texas (40) - - (40) - - Resolution of commercial disputes with a vendor (31) - - (31) - - Deferred compensation triggered by Exit Event - - - - 74 - - Asset impairments - - - - 9 - - Ticona Kelsterbach plant relocation 1 - - 5 - - Other - - - 2 4 Total (60) (2) 58 10 Other Adjustments: 1 (in $ millions) 2007 2006 2007 2006 Executive severance & other costs related to Squeeze-Out - 2 - - 30 Ethylene pipeline exit costs - - - 10 - - Business optimization 8 8 18 12 Foreign exchange loss related to refinancing transaction - - - 22 - - Loss on AT Plastics films sale - - - 7 - - Discontinued methanol production 2 - - 16 31 52 Gain on disposal of investment (Pemeas) - - (11) - - (11) Gain on Edmonton sale (34) - - (34) - - Other (7) 2 1 (1) Total (33) 17 55 82 Total other charges and other adjustments (93) 15 113 92 1 These items are included in net earnings but not included in other charges. 2 Adjusted earnings per share included earnings from its discontinued methanol production which was included in the company's 2007 guidance. December 31, December 31, Three Months Ended Twelve Months Ended Three Months Ended Twelve Months Ended December 31, December 31, Other Charges and Other Adjustments

Reg G: Reconciliation of Operating EBITDA 21 Segment Data and Reconciliation of Operating Profit (Loss) to Operating EBITDA - a Non-U.S. GAAP Measure (in $ millions) 2007 2006 2007 2006 Net Sales Advanced Engineered Materials 253 224 1,030 915 Consumer Specialties 279 224 1,111 876 Industrial Specialties 331 309 1,346 1,281 Acetyl Intermediates 1,083 831 3,615 3,351 Other Activities 1 - - 6 2 22 Intersegment eliminations (186) (164) (660) (667) Total 1,760 1,430 6,444 5,778 Operating Profit (Loss) Advanced Engineered Materials 30 29 133 145 Consumer Specialties 69 41 199 165 Industrial Specialties 26 9 28 44 Acetyl Intermediates 276 107 616 456 Other Activities 1 (77) (46) (228) (190) Total 324 140 748 620 Equity Earnings and Other Income/(Expense) 2 Advanced Engineered Materials 7 13 55 55 Consumer Specialties 3 2 40 24 Industrial Specialties - - - - - - (1) Acetyl Intermediates 27 23 78 63 Other Activities 1 8 12 - - 22 Total 45 50 173 163 Other Charges and Other Adjustments 3 Advanced Engineered Materials (10) (1) (5) (5) Consumer Specialties (27) - - (16) - - Industrial Specialties (1) 2 32 16 Acetyl Intermediates (97) 16 (38) 52 Other Activities 1 42 (2) 140 29 Total (93) 15 113 92 Depreciation and Amortization Expense Advanced Engineered Materials 18 17 69 65 Consumer Specialties 12 10 51 39 Industrial Specialties 16 14 59 59 Acetyl Intermediates 25 23 106 101 Other Activities 1 2 - 6 5 Total 73 64 291 269 Operating EBITDA Advanced Engineered Materials 45 58 252 260 Consumer Specialties 57 53 274 228 Industrial Specialties 41 25 119 118 Acetyl Intermediates 231 169 762 672 Other Activities 1 (25) (36) (82) (134) Total 349 269 1,325 1,144 1 Other Activities primarily includes corporate selling, general and administrative expenses and the results from captive insurance companies. The 2007 Operating Profit (Loss) and Other Charges and Other Adjustments amounts include deductible associated with insurance recovery. 2 Includes equity earnings from affiliates, dividends from cost investments and other income/(expense). 3 Excludes adjustments to minority interest, net interest, taxes, depreciation, amortization and discontinued operations (See Table 7). Three Months Ended December 31, Twelve Months Ended December 31,

Reg G: Equity Affiliate Preliminary Results and Celanese Proportional Share - Unaudited 22 1 Ticona Affiliates includes PolyPlastics (45% ownership), Korean Engineering Plastics (50%) and Fortron Industries(50%) 2 Infraserv includes Infraserv Entities valued as equity investments (Infraserv Hochst Group - 31% ownership, Infraserv Gendorf - 39% and Infraserv Knapsack 27%) 3 Affiliate EBITDA is the sum of Operating Profit and Depreciation and Amortization, a non-U.S. GAAP measure 4 Calculated as the product of figures from the above table times Celanese ownership percentage 5 This represents liquidating dividends from Clear Lake Methanol Patrners .. 6 Product of Celanese proportion of Affiliate EBITDA less Equity in net earnings of affiliates; not included in Celanese operating EBITDA Equity Affiliate Preliminary Results - Total - Unaudited (in $ millions) 2007 2006 2007 2006 Net Sales Ticona Affiliates 1 336 310 1,270 1,172 Infraserv 2 623 381 1,798 1,391 Total 959 691 3,068 2,563 Operating Profit Ticona Affiliates 40 41 188 171 Infraserv 26 13 87 60 Total 66 54 275 231 Depreciation and Amortization Ticona Affiliates 17 16 56 51 Infraserv 26 22 87 81 Total 43 38 143 132 Affiliate EBITDA 3 Ticona Affiliates 57 57 244 222 Infraserv 52 35 174 141 Total 109 92 418 363 Net Income Ticona Affiliates 21 27 119 112 Infraserv 20 15 79 53 Total 41 42 198 165 Net Debt Ticona Affiliates 208 25 208 25 Infraserv 39 25 39 25 Total 247 50 247 50 Three Months Ended December 31, Twelve Months Ended December 31, Equity Affiliate Preliminary Results - Celanese Proportional Share - Unaudited 4 (in $ millions) 2007 2006 2007 2006 Net Sales Ticona Affiliates 155 143 587 542 Infraserv 199 124 587 518 Total 354 267 1,174 1,060 Operating Profit Ticona Affiliates 19 19 89 81 Infraserv 9 5 29 21 Total 28 24 118 102 Depreciation and Amortization Ticona Affiliates 8 7 26 24 Infraserv 11 6 31 25 Total 19 13 57 49 Affiliate EBITDA 3 Ticona Affiliates 27 26 115 104 Infraserv 20 11 59 45 Total 47 37 174 149 Equity in net earnings of affiliates (as reported on the Income Statement) Ticona Affiliates 9 13 56 52 Infraserv 7 7 25 21 Other 5 1 3 1 3 Total 17 23 82 76 Affiliate EBITDA in excess of Equity in net earnings of affiliates 6 Ticona Affiliates 18 13 59 52 Infraserv 13 4 34 24 Total 31 17 93 76 Net Debt Ticona Affiliates 96 11 96 11 Infraserv 15 11 15 11 Total 111 22 111 22 Three Months Ended Twelve Months Ended December 31, December 31,