Luxottica Group, S.p.A. (LUX)

- TABLES TO FOLLOW -

5

— TABLES TO FOLLOW —

(1) All comparisons, including percentage changes, are between the three- and twelve-month periods ended December 31, 2007 and 2006.

(2) Includes a non-recurring gain related to the sale of a real estate property in Milan, Italy in May 2007. The impact of the sale was a gain of approx. €20 million before taxes or approx. €13 million after taxes (equivalent to EPS of €0.02).

(3) The ratio of net debt to EBITDA is a non-U.S. GAAP measure.  For additional disclosure regarding net debt to EBITDA, please refer to the tables accompanying this press release.

5

- TABLES TO FOLLOW -

1                  All comparisons, including percentage changes, are between the three- and nine-month periods ended September 30, 2007 and 2006.

2                  Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

3                  Includes a non-recurring gain related to the sale of a real estate property in Milan, Italy in May 2007. The impact of the sale was a gain of approx. €20 million before taxes or approx. €13 million after taxes (equivalent to EPS of €0.03).

5

- TABLES TO FOLLOW -

(1)             All comparisons, including percentage changes, are between the three-month periods ended June 30, 2007 and 2006.

(2)             Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(*)            Includes a non-recurring gain related to the sale of a real estate property in Milan, Italy in May 2007. The impact of the same was a gain of approx. €20 million before taxes or approx.€13 million after taxes (equivalent to EPS of €0.03).

5

- TABLES TO FOLLOW -

(1)  The attached financial statements have been prepared using U.S. generally accepted accounting principles and reflect our preliminary calculation of the effects of the adoption of Financial Accounting Standards Interpretation No. 48, “Accounting for Uncertainty in Income Tax - an interpretation of  FASB No. 109” (FIN 48), which is required to be adopted as of the beginning of our 2007 fiscal year.  The Company is continuing its determination of the impact of the adoption of such standard, which could include an adjustment to the recorded cumulative adjustment to shareholders’ equity as of the beginning of the period presented to give effect to the adoption and a change in the tax provision and tax assets and liabilities as currently reflected on the attached balance sheet and income statements.  Although the Company has not yet completed the determination of the impact of the adoption of FIN 48, any additional adjustments could have a material impact on our consolidated results of operations and financial position, including changes to our net income and earnings per share for the three months ended March 31, 2007 as reported in this press release.  Any effect of the updated calculation of adoption of FIN 48 will be included in our consolidated financial statements as of and for the three months ended March 31, 2007, to be furnished to the U.S. Securities and Exchange Commission on Form 6-K.

(2)  All comparisons, including percentage changes, are between the three-month periods ended March 31, 2007 and 2006.

(3)  Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

4

- TABLES TO FOLLOW -

4

(1) Consolidated results for the fourth quarter and the full year reflect the sale of the Things Remembered business in September 2006, which is reported under U.S. GAAP as a discontinued operation. Consequently, results of the Things Remembered business for the three- and twelve-month periods ended December 31, 2005 and 2006 are not included in the Group’s consolidated sales, operating income and net income from continuing operations reported today.

(2) All comparisons, including percentage changes, are between the periods ended December 31, 2006 and 2005.

(3) Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(4) Figures exclude the results of Things Remembered, a discontinued operation.

(5) All comparisons, including percentage changes, are between the three-month periods ended December 31, 2006 and 2005.

(6) Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(7) Figures exclude the results of Things Remembered, a discontinued operation.

(8) The ratio of net debt to EBITDA is a non-US GAAP measure. For additional disclosures regarding net debt to EBITDA, please refer to the tables accompanying this press release.

(9) Luxottica Group’s communications to the financial community are and will continue to be made in accordance with U.S. GAAP.

5

– TABLES TO FOLLOW –

4

(1) All comparisons, including percentage changes, are between the three-month periods ended September 30, 2006 and 2005

(2) Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(3) Figures exclude the results of Things Remembered, a discontinued operation.

(4) All comparisons, including percentage changes, are between the nine-month periods ended September 30, 2006 and 2005

(5) Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(6) Figures exclude the results of Things Remembered, a discontinued operation.

(7) The non-cash expenses for stock options for the three- and nine-month periods ended September 30, 2006, resulted from the application of SFAS 123 (R).

5

-

(1) All comparisons, including percentage changes, are between the three-month periods ended March 31, 2006, and 2005.

(2) Comparable store sales reflects the change in sales from one period to another that, for comparison purposes, includes in the calculation only stores open in the more recent period that also were open during the comparable prior period, and applies to both periods the average exchange rate for the prior period and the same geographic area.

(3) The non-cash expenses for stock options for the three-month period ended March 31, 2006, resulted from the application of SFAS 123 (R).

(4) Luxottica Group’s communications to the financial community are and will continue to be made in accordance with U.S. GAAP. Luxottica Group consolidated U.S. GAAP results for fiscal year 2005 were announced on January 31, 2006.

4