Apple (AAPL)

Report of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders
Apple Computer, Inc.:

We have audited the accompanying consolidated balance sheets of Apple Computer, Inc. and subsidiaries (the Company) as of September 30, 2006 and September 24, 2005, and the related consolidated statements of operations, shareholders’ equity and cash flows for each of the years in the three-year period ended September 30, 2006. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2006 and September 24, 2005, and the results of their operations and their cash flows for each of the years in the three-year period ended September 30, 2006, in conformity with accounting principles generally accepted in the United States of America.

As discussed in Note 2 to the Consolidated Financial Statements, the consolidated financial statements as of September 24, 2005 and for each of the years in the two-year period ended September 24, 2005 have been restated.

As discussed in Note 1 to the Consolidated Financial Statements, effective September 25, 2005, the Company adopted the provision of Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the effectiveness of the Company’s internal control over financial reporting as of September 30, 2006, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), and our report dated December 29, 2006 expressed an unqualified opinion on management’s assessment of, and the effective operation of internal control over financial reporting.

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Report of
Independent Registered Public Accounting Firm

The Board of Directors and Shareholders

Apple Computer, Inc.:

We have audited the accompanying consolidated balance
sheets of Apple Computer, Inc. and subsidiaries (the Company) as of September 30,
2006 and September 24, 2005, and the related consolidated statements of
operations, shareholders’ equity and cash flows for each of the years in the
three-year period ended September 30, 2006. These consolidated financial
statements are the responsibility of the Company’s management. Our
responsibility is to express an opinion on these consolidated financial
statements based on our audits.

We conducted our audits in accordance with the
standards of the Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain reasonable
assurance about whether the consolidated financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the consolidated financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects, the financial
position of the Company as of September 30, 2006 and September 24,
2005, and the results of their operations and their cash flows for each of the
years in the three-year period ended September 30, 2006, in conformity
with accounting principles generally accepted in the United States of America.

As discussed in Note 2 to the Consolidated Financial
Statements, the consolidated financial statements as of September 24, 2005
and for each of the years in the two-year period ended September 24, 2005
have been restated.

As discussed in Note 1 to the Consolidated Financial
Statements, effective September 25, 2005, the Company adopted the
provision of Statement of Financial Accounting Standards No. 123 (revised
2004), Share-Based Payment.

We
also have audited, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), the effectiveness of the Company’s
internal control over financial reporting as of September 30, 2006, based
on criteria established in Internal
Control-Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO), and our report dated December 29,
2006 expressed an unqualified opinion on management’s assessment of, and the
effective operation of internal control over financial reporting.

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