WebMD Health (WBMD) 8-K WebMD Announces Fourth Quarter 2005 Financial Results

Exhibit 99.3

FINANCIAL GUIDANCE SUMMARY

2006 Financial Guidance
(in millions, except per share amounts)

	Year Ended
	December 31, 2006
	Range
Revenue	$	220.0		$	230.0
Earnings before interest, taxes, depreciation, amortization and other non-cash items (“Adjusted EBITDA”)		47.0			50.0
Adjusted EBITDA per diluted common share	$	0.80		$	0.85
Interest income		(5.0	)		(5.5	)
Depreciation and amortization		17.0			16.5
Non-cash advertising		7.5			7.3
Non-cash stock-based compensation		26.7			26.7	(a)
Income tax provision		2.4			2.5
Net income (loss)	$	(1.6	)	$	2.5
Net income (loss) per common share:
Basic	$	(0.03	)	$	0.04
Diluted	$	(0.03	)	$	0.04
Weighted-average shares outstanding used in computing net income (loss) per common share:
Basic		56.1			56.1
Diluted		56.1			59.0

(a) Includes approximately $23.0 or $0.39 to $0.41 per share relating to the adoption of FAS 123R on January 1, 2006.

Supplementary 2006 Quarterly Guidance
(in millions, except percentages and per share amounts)

	Quarter Ended						Quarter Ended						Quarter Ended						Quarter Ended
	March 31, 2006						June 30, 2006						September 30, 2006						December 31, 2006
	Range						Range						Range						Range
Revenue	$	47.0		$	48.0		$	52.0		$	54.0		$	57.0		$	60.0		$	64.0		$	68.0
Net income (loss)		(5.2	)		(4.9	)		(3.6	)		(2.6	)		0.2			1.6			7.0			8.4
% of revenue		-11.1	%		-10.2	%		-6.9	%		-4.9	%		0.4	%		2.7	%		10.9	%		12.4	%
Net income (loss) per common share:
Basic	$	(0.09	)	$	(0.09	)	$	(0.06	)	$	(0.05	)	$	0.00		$	0.03		$	0.12		$	0.15
Diluted	$	(0.09	)	$	(0.09	)	$	(0.06	)	$	(0.05	)	$	0.00		$	0.03		$	0.12		$	0.14
Weighted-average shares outstanding used in computing net income (loss) per common share:
Basic		56.1			56.1			56.1			56.1			56.1			56.1			56.1			56.1
Diluted		56.1			56.1			56.1			56.1			59.0			59.0			59.0			59.0
% of revenue
Earnings before interest, taxes, depreciation, amortization and other non-cash items (“Adjusted EBITDA”)		12.5	%		12.5	%		16.0	%		17.0	%		23.0	%		24.0	%		30.0	%		30.0	%
Stock-based compensation expense		-14.9	%		-14.6	%		-13.8	%		-13.3	%		-13.0	%		-12.3	%		-8.0	%		-7.5	%
Interest, taxes, depreciation, amortization and non-cash advertising		-8.7	%		-8.1	%		-9.0	%		-8.5	%		-9.6	%		-9.0	%		-11.1	%		-10.1	%
Net income (loss)		-11.1	%		-10.2	%		-6.9	%		-4.9	%		0.4	%		2.7	%		10.9	%		12.4	%
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