Source Interlink Companies (SORC)

Use of Non-GAAP Financial Measures.

The Press Release discloses certain financial measures that are considered non-GAAP financial measures.  Generally, a non-GAAP financial measure is a numerical measure of a company’s performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP.  Pursuant to the requirements of Regulation G, Source Interlink included instructions in its earnings presentation and press release to the location of the company’s website on which a reconciliation of non-GAAP financial measures disclosed in the Press Release to the most directly comparable GAAP financial measure.  Source Interlink posted a reconciliation of such non-GAAP financial measures on it’s website at www.sourceinterlink.com prior to the beginning of the conference call and prior to the issuance of the press release.

As used herein, “GAAP” refers to the accounting principles generally accepted in the United States.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: June 6, 2008

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Use of Non-GAAP Financial Measures.

The Press Release discloses certain financial measures that are considered non-GAAP financial measures.  Generally, a non-GAAP financial measure is a numerical measure of a company’s performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP.  Pursuant to the requirements of Regulation G, Source Interlink included instructions in its earnings presentation and press release to the location of the company’s website on which a reconciliation of non-GAAP financial measures disclosed in the Press Release to the most directly comparable GAAP financial measure.  Source Interlink posted a reconciliation of such non-GAAP financial measures on the home page of it’s website at www.sourceinterlink.com prior to the beginning of the conference call and prior to the issuance of the press release.

As used herein, “GAAP” refers to the accounting principles generally accepted in the United States.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: December 7, 2007

Use of Non-GAAP Financial Measures.

The Press Release discloses certain financial measures that are considered non-GAAP financial measures. Generally, a non-GAAP financial measure is a numerical measure of a company’s performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP. Pursuant to the requirements of Regulation G, Source Interlink included instructions in its earnings presentation and press release to the location of the company’s website on which a reconciliation of non-GAAP financial measures disclosed in the Press Release to the most directly comparable GAAP financial measure. Source Interlink posted a reconciliation of such non-GAAP financial measures on the home page of it’s website at www.sourceinterlink.com prior to the beginning of the conference call and prior to the issuance of the press release.

As used herein, “GAAP” refers to the accounting principles generally accepted in the United States.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

2

Use of Non-GAAP Financial Measures.

The Press Release discloses certain financial measures that are considered non-GAAP financial measures.  Generally, a non-GAAP financial measure is a numerical measure of a company’s performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP.  Pursuant to the requirements of Regulation G, Source Interlink included instructions in its earnings presentation and press release to the location of the company’s website on which a reconciliation of non-GAAP financial measures disclosed in the Press Release to the most directly comparable GAAP financial measure.  Source Interlink posted a reconciliation of such non-GAAP financial measures on the home page of it’s website at www.sourceinterlink.com prior to the beginning of the conference call and prior to the issuance of the press release.

As used herein, “GAAP” refers to the accounting principles generally accepted in the United States.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

EXHIBIT INDEX

99.1         Fiscal 2008 Second Quarter Earnings presentation

99.2         September 10, 2007 Press Release of Source Interlink Companies, Inc.

Use of Non-GAAP Financial Measures.

The earnings presentation and press release disclose certain financial measures that are considered non-GAAP financial measures. Generally, a non-GAAP financial measure is a numerical measure of a company’s performance, financial position, or cash flows that either excludes or includes amounts that are not normally excluded or included in the most directly comparable measure calculated and presented in accordance with GAAP. Pursuant to the requirements of Regulation G, Source Interlink included instructions in its earnings presentation and press release to the location of the company’s website on which a reconciliation of non-GAAP financial measures disclosed in the earnings presentation and press release to the most directly comparable GAAP financial measure. Source Interlink posted a reconciliation of such non-GAAP financial measures on the home page of it’s website at www.sourceinterlink.com prior to the beginning of the conference call and prior to the issuance of the press release.

As used herein, “GAAP” refers to the accounting principles generally accepted in the United States.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date:  June 11, 2007

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