Accelrys (ACCL)

12.   Related Party Transactions

A former member of our board of directors is a partner in the former principal outside law firm that provided legal services to us through April 30, 2004. For the years ended March 31, 2005 and December 31, 2003, and the three months ended March 31, 2004, we incurred a total of $0.2 million, $0.5 million and $0.4 million, respectively, in fees related to services provided by the legal firm.

Our former chairman, president and chief executive officer is also the chairman of the board of directors of a customer. For the years ended March 31, 2006 and 2005 and December 31, 2003, and the three months ended March 31, 2004, we received $4,000, $0.1 million, $0.7 million and $2,000, respectively, in payment for products and services provided to the customer.

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Accelrys, Inc.
Notes to Consolidated Financial Statements (Continued)

17.   Related Party Transactions

        A former member of the Company's board of directors is a partner in the former principal outside law firm that provided legal services to the Company. For the years ended December 31, 2003, 2002, 2001, the three months ended March 31, 2004, and the one month ended April 30, 2004 (date at which the former member of the Company's board was no longer considered a related party) the Company expended a total of $0.5 million, $0.8 million, $2.2 million, $0.4 million, and $0.2 million, respectively, in fees related to services provided by such firm.

        The Company's former Chairman, President, and CEO, is also the Chairman of the board of directors of a customer. For the twelve months ended March 31, 2005, December 31, 2003, and December 31, 2002, and for the three months ended March 31, 2004, the Company received $0.1 million, $0.7 million, $0.2 million, and $2 thousand, respectively, in payment for services and products provided to the customer.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

        None

ITEM 9A. CONTROLS AND PROCEDURES