BE Aerospace (BEAV)

Audit Fees

Audit fees in 2005 and 2004 include aggregate fees, including expenses, billed by Deloitte & Touche LLP in connection with the annual audit and the audit of internal controls over financial reporting (Sarbanes Oxley Act Section 404), the reviews of the Company’s quarterly reports on Form 10-Q, statutory audits required for the Company’s subsidiaries and services provided in connection with filing registration statements with the Securities and Exchange Commission.

Audit Fees

        Audit fees in 2004 include aggregate fees, including expenses, billed by Deloitte & Touche LLP in connection with the annual audit and the audit of internal controls over financial reporting (Sarbanes-Oxley Section 404), the reviews of the Company's quarterly reports on Form 10-Q, statutory audits required for the Company's subsidiaries and services provided in connection with filing registration statements with the Securities and Exchange Commission. Audit fees in 2003 include aggregate fees, including expenses, billed by Deloitte & Touche LLP in connection with the annual audit, the reviews of the Company's quarterly reports on Form 10-Q, the statutory audits required for the Company's international subsidiaries, and for services provided in connection with filing registration statements with the Securities and Exchange Commission.