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   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;Note 4. Goodwill&lt;/b&gt;
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Cooper has goodwill of $2.60&amp;#160;billion and $2.64&amp;#160;billion at March&amp;#160;31, 2010 and December&amp;#160;31,
   2009, respectively. Goodwill is subject to an annual impairment test and Cooper has designated
   January 1 as the date of this test. If an event occurs, or circumstances change, that would more
   likely than not reduce the fair value of a reporting unit below its carrying value; an interim
   impairment test would be performed between annual tests. Cooper has identified eight reporting
   units for which goodwill is tested for impairment. The results of step one of the goodwill
   impairment tests as of January&amp;#160;1, 2010 did not require the completion of step two of the test for
   any reporting unit. As a result of the announcement of the anticipated Tools joint venture as
   discussed above, Cooper completed an interim impairment test for the Tools reporting unit goodwill
   as of the end of March&amp;#160;2010. The results of step one of the goodwill impairment test for the Tools
   reporting unit as of March&amp;#160;31, 2010 did not require the completion of step two of the test.
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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 45
 -Subparagraph c

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 45
 -Subparagraph e

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 142
 -Paragraph 47

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