Westaff (WSTF)

Reclassifications

        Accounts receivable as originally reported on the November 3, 2007 balance sheet have been increased by $962,000 to reflect unbilled amounts to customers related to services performed in the United Kingdom previously included in prepaid expenses. The Company's policy is to record as trade accounts receivables the amounts earned for the final week of the period but not billed to customers.

        The Company has included as part of interest expense certain amounts paid to financial institutions for letters of credit issued to the Company's insurance carrier to secure liabilities reflected on the balance sheet. These costs are charged based on a percentage of the outstanding letters of credit. These costs during the fiscal year 2006 that were originally classified as selling and administrative expenses have been reclassified to interest expense to conform to the fiscal year 2008 and 2007 presentations. The reclassifications had no change to net income or earnings per share and are shown below:

Reclassifications

        Accounts receivable as originally reported on the November 3, 2007 balance sheet have been increased by $962,000 to reflect
unbilled amounts to customers related to services performed in the United Kingdom previously included in prepaid expenses. The Company's policy is to record as trade accounts receivables the amounts
earned for the final week of the period but not billed to customers.

        The
Company has included as part of interest expense certain amounts paid to financial institutions for letters of credit issued to the Company's insurance carrier to secure liabilities
reflected on the balance sheet. These costs are charged based on a percentage of the outstanding letters of credit. These costs during the fiscal year 2006 that were originally classified as selling
and administrative expenses have been reclassified to interest expense to conform to the fiscal year 2008 and 2007 presentations. The reclassifications had no change to net income or earnings per
share and are shown below:

Reclassifications

        The Company has included as part of interest expense certain amounts paid to GE Capital for letters of credit issued to the Company's insurance carrier to secure liabilities reflected on the balance sheet. These costs are charged based on a percentage of the outstanding letters of credit. These costs during the fiscal years 2006 and 2005 that were originally classified as selling and administrative expenses have been reclassified to interest expense to conform to the fiscal year 2007 presentation. The reclassifications had no change to net income or earnings per share and are shown below:

F-7

Westaff, Inc.

Notes to Consolidated Financial Statements (Continued)

Reclassifications

        The Company has included as part of interest expense certain amounts paid to GE Capital for letters of credit issued to the Company's insurance carrier to secure
liabilities reflected on the balance sheet. These costs are charged based on a percentage of the outstanding letters of credit. These costs during the fiscal years 2006 and 2005 that were originally
classified as selling and administrative expenses have been reclassified to interest expense to conform to the fiscal year 2007 presentation. The reclassifications had no change to net income or
earnings per share and are shown below:

F-7

Westaff, Inc.

Notes to Consolidated Financial Statements (Continued)

Reclassifications

Certain amounts in the fiscal 2005 and fiscal 2004 financials have been reclassified to conform to the current year presentation.

F-11

Reclassifications

Certain amounts in the fiscal 2004 and fiscal 2003 financials have been reclassified to conform to the current year presentation.

Reclassifications

Certain amounts in the fiscal 2003 and fiscal 2002 financials have been reclassified to conform to the current year presentation.

F-8