CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $) In Thousands, except Per Share data	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Oct. 01, 2010	Sep. 30, 2011	Oct. 01, 2010
Sales	$ 93,257	$ 91,545	$ 286,485	$ 291,897
Cost of goods sold	52,349	50,601	160,690	163,859
Gross profit	40,908	40,944	125,795	128,038
Operating expenses:
Research and development and engineering	8,013	7,260	24,130	22,024
Selling, general and administrative	19,411	20,650	59,933	55,795
Amortization of purchased intangible assets	874	1,108	2,853	3,362
Restructuring, restatement related costs and other	14	336	136	2,015
Post-emergence professional fees	63	481	296	481
Total operating expenses	28,375	29,835	87,348	83,677
Income from operations	12,533	11,109	38,447	44,361
Interest income	30	20	69	70
Interest expense	(3,283)	(4,424)	(10,367)	(15,979)
Foreign exchange transaction gains (losses), net	571	(449)	(244)	(186)
Other income (expense), net	(128)	410	1,260	2,096
Income from operations before reorganization items and income taxes	9,723	6,666	29,165	30,362
Reorganization items		(5,909)		(26,156)
Income from operations before income taxes	9,723	757	29,165	4,206
Income tax provision	907	665	4,012	3,128
Consolidated net income	8,816	92	25,153	1,078
Net (income) loss attributable to noncontrolling interest	29	29	(35)	(23)
Net income attributable to GSI Group Inc.	$ 8,845	$ 121	$ 25,118	$ 1,055
Net income attributable to GSI Group Inc. per common share:
Basic	$ 0.26	$ 0.00	$ 0.75	$ 0.05
Diluted	$ 0.26	$ 0.00	$ 0.75	$ 0.05
Weighted average common shares outstanding-basic	33,489	29,551	33,472	20,473
Weighted average common shares outstanding-diluted	33,588	29,565	33,572	20,492