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    &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;Note 5. 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 $2.29&amp;#160;billion and $2.34&amp;#160;billion at June&amp;#160;30, 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 Tools joint venture as discussed above, Cooper completed an interim impairment test
    for the Tools reporting unit goodwill. The results of step one of the goodwill impairment test for
    the Tools reporting unit 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
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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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