X0202 4 2007-02-23 0001271193 SUPERIOR ESSEX INC SPSX 0001353694 Gilleland Tracye C C/O SUPERIOR ESSEX INC. 150 INTERSTATE NORTH PARKWAY ATLANTA GA 30339 0 1 0 0 SVP Finance and Controller Common Stock 2007-02-23 4 F 0 2097 34.39 D 11064 D Reflects shares withheld by the Company to satisfy the executive's tax withholding obligation upon vesting of 6,100 shares of restricted stock on February 23, 2007. Barbara L. Blackford, Attorney-in-fact 2007-02-27