Sigma Aldrich (SIAL) 10-K 2005 FY Annual report

Exhibit 10(u)

SUMMARY OF THE COMPENSATION OF EXECUTIVE OFFICERS OF SIGMA-ALDRICH CORPORATION

The following table presents compensation information for the Chief Executive Officer and the four other most highly compensated executive officers based on salary and bonus in 2005 for the years ended December 31, 2005, 2004 and 2003:

Summary Compensation Table

		Annual Compensation						Long-Term Compensation
Name/Position	Year	Salary		Bonus (1)		Other Annual Comp. (2)(3)		Restricted Stock Award (4)		Securities Underlying Options (#)	LTIP Payouts (2)		All Other Comp. (8)
David R. Harvey(5)	2005	$	725,000	$	584,249		—		—	50,000		—	$	8,160
Chairman of the Board	2004		725,000		449,051		—	$	1,501,164	90,000		—		7,980
	2003		725,000		298,401	$	122,841		—	50,000	$	195,400		7,800
Michael R. Hogan	2005		430,000		260,150		—		—	10,000		—		41,460
Chief Administrative Officer,	2004		430,000		199,950		—		—	20,000		—		41,280
Chief Financial Officer and Secretary	2003		430,000		132,870		—		—	20,000		—		7,800
David W. Julien(6)	2005		310,000		187,550		—		—	10,000		—		34,260
President, Research Specialties	2004		310,000		144,150		—		—	20,000		—		34,080
	2003		310,000		95,790		—		—	20,000		—		7,800
Jai P. Nagarkatti(7)	2005		470,000		341,220		—		—	17,500		—		179,060
President and	2004		366,875		262,260		—		—	20,000		—		41,280
Chief Executive Officer	2003		305,000		94,245		33,781		—	20,000		53,735		7,800
Franklin D. Wicks	2005		320,000		193,600		—		—	10,000		—		34,860
President, SAFC	2004		320,000		148,800		—		—	20,000		—		34,680
	2003		320,000		98,880		33,781		—	20,000		53,735		7,800

(1) Amounts are earned and accrued during the fiscal years indicated and are paid subsequent to the end of each fiscal year pursuant to the Company’s Cash Bonus Plan.

(2) The value of shares issued under the Incentive Stock Bonus Plan in 2003 relates to performance in 1997 and are presented as long term incentive plan (“LTIP”) payouts. Such values represent the aggregate market value of shares of common stock issued on the payout date. Cash payouts to cover Federal income taxes related to the issuance of such shares are presented as other annual compensation. No awards are outstanding under this plan and no future awards will be issued under this plan.

(3) Excludes the value of personal use of automobiles and club memberships provided by the Company, the amounts of which are immaterial for each executive officer.

(4) Represents the value of 25,900 shares of restricted stock issued on February 10, 2004 pursuant to Dr. Harvey’s Employment Agreement. These awards became fully vested on January 1, 2006. As of December 31, 2005, the 25,900 shares of restricted stock were valued at $1,639,211. Dividends are paid on restricted stock.

(5) Effective January 1, 2006, David R. Harvey became the Chairman of the Board of Directors. Previously, he served as both the Chairman of the Board of Directors and Chief Executive Officer of the Company.

(6) Effective July 11, 2005, David W. Julien became the President of Research Specialties. Previously, he served as President of Biotechnology.

(7) Effective January 1, 2006, Jai P. Nagarkatti became both the President and Chief Executive Officer of the Company. Previously he served as both the President and Chief Operating Officer.

(8) Represents amounts contributed for each executive officer under the Company’s 401(k) Retirement Savings Plan in 2005, 2004 and 2003, respectively, and under the Supplemental Retirement Plan in 2005 and 2004.

Exhibit 10(u) (continued)

The components of All Other Compensation are presented in the following table:

All Other Compensation

Name/Position	Year	401(k) Retirement Savings Plan		Supplemental Retirement Plan		Total
David R. Harvey	2005	$	8,160		—	$	8,160
	2004		7,980		—		7,980
	2003		7,800		—		7,800
Michael R. Hogan	2005		8,160	$	33,300		41,460
	2004		7,980		33,300		41,280
	2003		7,800		—		7,800
David W. Julien	2005		8,160		26,100		34,260
	2004		7,980		26,100		34,080
	2003		7,800		—		7,800
Jai P. Nagarkatti	2005		8,160		170,900		179,060
	2004		7,980		33,300		41,280
	2003		7,800		—		7,800
Franklin D. Wicks	2005		8,160		26,700		34,860
	2004		7,980		26,700		34,680
	2003		7,800		—		7,800