Advanced Medical Optics (EYE)

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF OPERATIONS

The following unaudited pro forma condensed combined statement of operations of Advanced Medical Optics, Inc. (“AMO,” “we”, “us” or “our”) for the year ended December 31, 2005, are presented to illustrate the estimated effects of the acquisition of VISX, Incorporated (“VISX”) in May 2005 and the related financing on our historical results of operations. We have derived our historical consolidated financial data for the year ended December 31, 2005 from our audited consolidated financial statements. We have derived VISX’s historical consolidated financial data for the period from January 1, 2005 through March 31, 2005 and the period from April 1, 2005 through May 27, 2005 from VISX’s unaudited condensed consolidated financial statements.

The unaudited pro forma condensed combined statement of operations for the year ended December 31, 2005 assumes that the acquisition took place on January 1, 2005. The information presented in the unaudited pro forma condensed combined statement of operations does not purport to represent what our results of operations would have been had the acquisition occurred as of the date indicated, nor is it indicative of our future results of operations for any period. In addition, AMO and VISX may have performed differently had they always been combined. You should not rely on this information as being indicative of the historical results that would have been achieved had the companies always been combined or the future results that the combined company will experience after the VISX merger.

The unaudited pro forma condensed combined statement of operations should be read in conjunction with the accompanying notes and assumptions and the historical consolidated financial statements and related notes contained in the annual, quarterly and other reports filed by us and VISX with the SEC.