Apple (AAPL)

Fees Paid To The Independent Auditors

The following table sets forth the fees paid to the Company’s independent registered public accounting firm, KPMG LLP, during fiscal years 2005 and 2004.

Fees Paid To The Independent Auditors

        The following table sets forth the fees paid to the Company's independent auditor, KPMG LLP, during fiscal years 2004 and 2003.

Audit and Non-Audit Fees

(1)

Audit fees relate to professional services rendered in connection with the audit of the Company's annual financial statements, quarterly review of financial statements included in the Company's Forms 10-Q, and audit services provided in connection with other statutory and regulatory filings.

(2)

Audit-related fees include professional services related to the audit of the Company's financial statements, consultation on accounting standards or transactions, and audits of employee benefit plans.

(3)

Tax fees include $667,600 for professional services rendered in connection with tax compliance and preparation relating to the Company's expatriate program, tax audits and international tax compliance; and $116,900 for tax consulting and planning services relating to interest computations and international tax changes. The Company does not engage KPMG to perform personal tax services for its executive officers.

        The Audit & Finance Committee of the Board of Directors has determined that the auditors' provision of non-audit services in 2004 is compatible with and does not impair the auditors' independence.