Accuray (ARAY)

Equity Compensation Plan Information

        The following table sets forth as of June 30, 2008 certain information regarding our equity compensation plans. All of our equity compensation plans have been approved by our security holders.

(1)

Includes securities to be issued upon vesting of 724,034 restricted stock units at a grant date fair value of $23.43.

Item 13.   CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

        The information in our 2008 Proxy Statement appearing under the headings "Certain Relationships and Related Party Transactions" and "Corporate Governance—Director Independence" is incorporated herein by reference.

Item 14.    PRINCIPAL ACCOUNTANT FEES AND SERVICES

        The information in our 2008 Proxy Statement appearing under the headings "Proposal Two—Ratification of Appointment of Independent Registered Public Accounting Firm—Audit and Non-Audit Services" and "Proposal Two—Ratification of Appointment of Independent Registered Public Accounting Firm—Audit Committee Pre-Approval Policies and Procedures" is incorporated herein by reference.

Item 15.    EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Equity Compensation Plan Information

        The following table sets forth as of June 30, 2008 certain information regarding our equity compensation plans. All of our
equity compensation plans have been approved by our security holders.

(1)

Includes
securities to be issued upon vesting of 724,034 restricted stock units at a grant date fair value of $23.43.

NAME="fw75302_item_13._certain_relationships__ite03067">
Item 13.   CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

        The information in our 2008 Proxy Statement appearing under the headings "Certain Relationships and Related Party Transactions" and
"Corporate
Governance—Director Independence" is incorporated herein by reference.

NAME="fw75302_item_14._principal_accountant_fees_and_services">
Item 14.    PRINCIPAL ACCOUNTANT FEES AND SERVICES

        The information in our 2008 Proxy Statement appearing under the headings "Proposal Two—Ratification of Appointment of
Independent Registered Public Accounting Firm—Audit and Non-Audit Services" and "Proposal Two—Ratification of Appointment of Independent Registered Public
Accounting Firm—Audit Committee Pre-Approval Policies and Procedures" is incorporated herein by reference.

NAME="fw75302_item_15._exhibits_and_financial_statement_schedules">
Item 15.    EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Equity Compensation Plan Information

(1)          Includes securities to be issued upon vesting of 648,330 restricted stock units at a grant date fair value of $28.16.

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