Goodwill

9 Months Ended

Sep. 30, 2011

Goodwill [Abstract]

Goodwill

Note 4. Goodwill

     Cooper has goodwill of $2.51 billion and $2.36 billion at September 30, 2011 and December 31, 2010, respectively. Cooper completed its annual impairment tests for each reporting unit’s goodwill as of January 1, 2011. The results of step one of the goodwill impairment tests did not require the completion of step two of the test for any reporting unit.