STAAR Surgical (STAA) 8-K STAAR Surgical Continues Year-Over-Year Revenue Growth During Second Quarter of 2010

Exhibit 99.3

STAAR Surgical Company

GAAP Reconciliation Tables

(in 000's)

Unaudited

	Three Months Ended
	July 2,			July 3,
	2010			2009		$ Change			% Change
Adjusted cash used in operating activities
Net cash provided by (used in) operating activities - as reported	$	(3,698	)	$	286	$	(3,984	)		-1393.0	%
Legal settlement payment		(4,000	)		-	$	(4,000	)		100.0	%
Adjusted net cash provided by operating activities	$	302		$	286	$	16			5.6	%

									Q2 2010 vs. Q2 2009
	Three Months Ended 7/2/2010								As Reported						Ex-Currency
Sales in constant currency	As Reported		Effect of Currency		Ex-Currency		Three Months Ended 7/3/2009**		$ Change			% Change			$ Change			% Change
US	$	3,810	$	-	$	3,810		4,116		(306	)		-7	%		(306	)		-7	%
International		9,829		258		9,571		9,042		787			9	%		529			6	%
Total		13,639		258		13,381		13,158		481			4	%		223			2	%

	Six Months Ended 7/2/2010								As Reported						Ex-Currency
Sales in constant currency	As Reported		Effect of Currency		Ex-Currency		Six Months Ended 7/3/2009**		$ Change			% Change			$ Change			% Change
US	$	7,832	$	-	$	7,832		8,312		(480	)		-6	%		(480	)		-6	%
International		19,585		487		19,098		17,004		2,581			15	%		2,094			12	%
Total	$	27,417	$	487	$	26,930		25,316		2,101			8	%		1,614			6	%

**Note: Prior year results of operations have been adjusted to reflect the discontinued operations of  the Company's German subsidiary, Domilens, which was sold on March 2, 2010.

	Three Months Ended										Six Months Ended
	July 2,		July 3,								July 2,		July 3,
	2010		2009		$ Change			% Change			2010		2009		$ Change			% Change
Adjusted operating expenses
Total operating expenses as reported	$	9,478	$	8,988		490			5.5	%	$	18,231	$	18,506	$	(275	)		-1.5	%
Executive severance charge		700		-		700			100.0	%		700		-	$	700			100.0	%
Adjusted total operating expenses without severance	$	8,778	$	8,988		(210	)		-2.3	%	$	17,531	$	18,506	$	(975	)		-5.3	%

	Three Months Ended											Six Months Ended
	July 2,			July 3,								July 2,			July 3,
	2010			2009			$ Change		% Change			2010			2009			$ Change		% Change
Adjusted operating loss
Total operating loss as reported	$	(799	)	$	(1,017	)		218		-21.4	%	$	(723	)	$	(2,880	)	$	2,157		-74.9	%
Executive severance charge		700			-			700		100.0	%		700			-		$	700		100.0	%
Adjusted operating loss without severance	$	(99	)	$	(1,017	)		918		-90.3	%	$	(23	)	$	(2,880	)	$	2,857		-99.2	%

	Three Months Ended												Six Months Ended
	July 2,			July 3,									July 2,			July 3,
	2010			2009			$ Change			% Change			2010			2009			$ Change			% Change
Adjusted loss from continuing operations
Total loss from continuing operations as reported	$	(1,628	)	$	(1,369	)		(259	)		18.9	%	$	(2,264	)	$	(3,598	)	$	1,334			-37.1	%
Executive severance charge		(700	)		-			(700	)		100.0	%		(700	)		-		$	(700	)		100.0	%
Loss on early extinguishment of note payable		(267	)		-			(267	)		100.0	%		(267	)		-		$	(267	)		100.0	%
Adjusted loss from continuing operations without severance and loss on early extinguishment of note payable	$	(661	)	$	(1,369	)		708			-51.7	%	$	(1,297	)	$	(3,598	)	$	2,301			-64.0	%