Abraxis BioScience (ABII)

Identified Intangible Assets

Goodwill, intangible assets and other assets and liabilities with increased carrying values because of the 2006 Merger are included in our balance sheet. As of December 31, 2007 and 2006, our goodwill had a carrying value of $241.4 million resulting from the 2006 Merger and the carrying value has not changed since that date. Goodwill is not deductible for income tax purposes.

Substantially all of our intangible assets, other than goodwill, are subject to amortization. Amortization expense on intangible assets was $38.7million, $27.3 million and $0.1 million for the years ended December 31, 2007, 2006 and 2005, respectively. At December 31, 2007, the weighted average expected lives of intangibles was approximately 5.3 years.

The following table reflects the components of intangible assets, which have finite lives:

Estimated amortization expense for identifiable intangible assets, other than goodwill, for each of the five succeeding years is $39 million.

Identified
Intangible Assets

Goodwill, intangible assets and other assets and liabilities with increased carrying values because of the 2006
Merger are included in our balance sheet. As of December 31, 2007 and 2006, our goodwill had a carrying value of $241.4 million resulting from the 2006 Merger and the carrying value has not changed since that date. Goodwill is not deductible
for income tax purposes.

Substantially all of our intangible assets, other than goodwill, are subject to amortization. Amortization
expense on intangible assets was $38.7million, $27.3 million and $0.1 million for the years ended December 31, 2007, 2006 and 2005, respectively. At December 31, 2007, the weighted average expected lives of intangibles was approximately
5.3 years.

The following table reflects the components of intangible assets, which have finite lives:

Identified Intangible Assets

Goodwill, intangible assets and other assets and liabilities with increased carrying values because of the 2006 Merger are included in New Abraxis’ balance sheet. As of December 31, 2006, New Abraxis’ goodwill had a carrying value of $241.4 million resulting from the 2006 Merger and the carrying value has not changed since that date. Goodwill is not deductible for income tax purposes.

Substantially all of New Abraxis’ intangible assets, other than goodwill, are subject to amortization. Amortization expense on intangible assets was $27.3 million, $0.1 million and $0.1 million for the years ended December 31, 2006, 2005 and 2004, respectively. At December 31, 2006, the weighted average expected lives of intangibles was approximately six years.

The following table reflects the components of intangible assets, which have finite lives:

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Estimated amortization expense for identifiable intangible assets, other than goodwill, for each of the five succeeding years is $38.6 million.