WebMD Health (WBMD) 8-K WebMD Provides Preliminary First Quarter Results and Updates Financial Guidance for 2008

Exhibit 99.2

FINANCIAL GUIDANCE SUMMARY
2008 Financial Guidance
(in millions, except per share amounts)

	Year Ended
	December 31, 2008
	Range
Revenue	$	380.00		$	395.00
Earnings before interest, taxes, depreciation, amortization and other non-cash items (“Adjusted EBITDA”) (a)		97.50			107.50
Adjusted EBITDA per diluted common share	$	1.57		$	1.73
Interest, taxes, depreciation, amortization and other non-cash items (b)
Interest income		10.00			11.00
Depreciation and amortization		(31.00	)		(29.00	)
Non-cash advertising		(5.00	)		(5.00	)
Non-cash stock-based compensation		(22.00	)		(21.00	)
Income tax provision ( c )		(20.00	)		(26.00	)
Net income	$	29.50		$	37.50
Net income per common share:
Basic	$	0.50		$	0.64
Diluted	$	0.48		$	0.60
Weighted-average shares outstanding used in computing net income per common share:
Basic		59.00			59.00
Diluted		62.00			62.00

Notes:

(a)	See Annex A — Explanation of Non-GAAP Financial Measures
(b)	Reconciliation of Adjusted EBITDA to net income
(c)	Income tax rate for 2008 is estimated to be approximately 41% of pretax income. The income tax provision excludes any benefit relating to any reversal in 2008 of the valuation allowance against deferred tax assets.