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

EXHIBIT 99.3

WEBMD HEALTH CORP.
SUPPLEMENTAL STATEMENTS OF OPERATIONS DATA
(In thousands, except percentages, unaudited)

	Three Months Ended
	March 31,
	2006			2005
Cost of operations	$	24,710		$	14,895
Less:
Non-cash stock-based compensation		(2,317	)		(102	)
Adjusted cost of operations		22,393			14,793
% of revenue		44.7	%		43.8	%
Sales and marketing	$	15,537		$	10,988
Less:
Non-cash advertising		(1,605	)		(1,751	)
Non-cash stock-based compensation		(1,488	)		(155	)
Adjusted sales and marketing		12,444			9,082
% of revenue		24.9	%		26.9	%
General and administrative	$	11,890		$	6,540
Less:
Non-cash stock-based compensation		(3,203	)		(226	)
Adjusted general and administrative		8,687			6,314
% of revenue		17.4	%		18.7	%