BioMarin Pharmaceutical (BMRN)

(9) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2005 and March 31, 2006, consisted of (in thousands):

Depreciation expense for each of the three-month periods ended March 31, 2005 and 2006 was $1.9 million.

In April 2006, as a subsequent event, the Company purchased its previously leased Galli manufacturing facility and will retain ownership of all leasehold improvements made to the property. The purchase price of the facility was approximately $17.0 million, which was paid in cash in April 2006. As a result of the purchase, the Company expects to reverse deferred rent liabilities of approximately $0.9 million.

(6) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2004 and 2005 consisted of (in thousands):

Depreciation expense for the years ended December 31, 2003, 2004, and 2005 was, $9.0 million, $8.2 million and $7.7 million, respectively.

(9) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2004 and September 30, 2005, consisted of (in thousands):

Depreciation expense for the three months ended September 30, 2004 and 2005 was $2.0 million and $1.9 million, respectively, and depreciation expense for the nine months ended September 30, 2004 and 2005 was $6.0 million and $5.8 million, respectively. In late 2004, the Company changed the estimated useful life of certain leasehold improvements. The effect of the change in estimate on the Company’s net loss for the three and nine months ended September 30, 2005 was zero and a decrease of $0.8 million ($0.02 per share), respectively.

(9) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2004 and June 30, 2005, consisted of (in thousands):

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Depreciation expense for the three months ended June 30, 2004 and 2005 was $2.0 million and $2.0 million, respectively, and depreciation expense for the six months ended June 30, 2004 and 2005 was $4.0 million and $3.9 million, respectively. In late 2004, the Company changed the estimated useful life of certain leasehold improvements. The effect of the change in estimate on the Company’s net loss for the three and six months ended June 30, 2005 was a decrease of $0.2 million ($0.01 per share) and $0.8 million ($0.02 per share), respectively.

(7) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2004 and March 31, 2005, consisted of (in thousands):

Depreciation expense for the three months ended March 31, 2004 and 2005 was, $2.0 million and $1.9 million, respectively. In late 2004, the Company changed the estimated useful life of certain leasehold improvements. The effect of the change in estimate on the Company’s net loss for the three months ended March 31, 2005 was a decrease of $0.6 million or $0.01 per share.

(6) PROPERTY AND EQUIPMENT

Property and equipment at December 31, 2003 and 2004, consisted of (in thousands):

Depreciation expense for the years ended December 31, 2002, 2003, and 2004 was, $7.8 million, $9.0 million and $8.2 million, respectively.

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BIOMARIN PHARMACEUTICAL INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)

December 31, 2003 and 2004