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USD ($)

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   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;NOTE 4: ACQUISITIONS&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Cooper completed ten acquisitions during 2010 and 2009 that were selected because of their
   strategic fit with existing Cooper businesses or were new strategic lines that were complementary
   to Cooper&amp;#8217;s operations.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In 2010 Cooper completed five acquisitions, four in the Energy and Safety Solutions segment
   and one in the Electrical Products Group. Cooper also acquired certain other intangible assets in
   the Electrical Products Group segment in 2010. The acquisition date fair value of the total
   consideration for the 2010 transactions was approximately $112.6&amp;#160;million and resulted in the
   recognition of aggregate goodwill of $47.9&amp;#160;million, with approximately 15% expected to be
   deductible for tax purposes. The transactions consummated in 2010 also resulted in the recognition
   of $47.8&amp;#160;million in other intangible assets consisting primarily of customer relationships,
   technology and trademarks. All of the other intangibles are finite-lived intangible assets that
   are preliminarily expected to be amortized over periods of 7 to 25&amp;#160;years with a weighted average
   amortization period of approximately 14&amp;#160;years.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In 2009 Cooper completed five acquisitions, two in the Energy and Safety solutions segment and
   three in the Electrical Products Group segment, and acquired certain intellectual property rights
   in the Energy and Safety Solutions segment. The acquisition date fair value of the total
   consideration for the 2009 acquisitions was approximately $61.3&amp;#160;million. The acquisitions resulted
   in the recognition of preliminary estimated aggregate goodwill of $29.5&amp;#160;million, with approximately
   46% expected to be deductible for tax purposes. The transactions consummated during 2009 resulted
   in the preliminary recognition of $29.3&amp;#160;million in other intangible assets consisting primarily of
   customer relationships, technology and trademarks.
   &lt;/div&gt;
   &lt;!-- Folio --&gt;
   &lt;!-- /Folio --&gt;
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   &lt;!-- PAGEBREAK --&gt;
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   &lt;div align="center" style="font-size: 10pt; margin-top: 0pt"&gt;
   &lt;b&gt;
   &lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;All of the other intangibles are finite-lived
   intangible assets that are preliminarily expected to be amortized over periods of 5 to 40&amp;#160;years
   with a weighted average amortization period of approximately 12&amp;#160;years.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In 2010 Cooper paid total cash consideration, net of cash acquired, of $93.2&amp;#160;million related
   to acquisitions. Pro-forma income from continuing operations and diluted earnings per share for
   2010 and 2009, assuming the acquisitions had occurred at the beginning of the period, would not be
   materially different from reported results.
   &lt;/div&gt;
   &lt;/div&gt;
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141
 -Paragraph 51, 52

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Emerging Issues Task Force (EITF)
 -Number 88-16

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141R
 -Paragraph 67-73

Reference 4: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 141R
 -Paragraph F4
 -Subparagraph e
 -Appendix F

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