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&lt;p style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;The unaudited consolidated financial information for the first quarter ended March&amp;nbsp;31, 2010 and 2009, reflect, in the opinion of management, all adjustments necessary for a fair presentation of the financial position, results of operations and cash flows of Ecolab Inc. (&amp;#147;the company&amp;#148;) for the interim periods presented. The financial results for any interim period are not necessarily indicative of results for the full year. The consolidated balance sheet data as of December&amp;nbsp;31, 2009 was derived from the audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America.&amp;nbsp; The unaudited consolidated financial information should be read in conjunction with the consolidated financial statements and notes thereto incorporated in the company&amp;#146;s Annual Report on Form&amp;nbsp;10-K for the year ended December&amp;nbsp;31, 2009.&lt;/font&gt;&lt;/p&gt;
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&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;With respect to the unaudited financial information of the company for the first quarter ended March&amp;nbsp;31, 2010 and 2009 included in this Form&amp;nbsp;10-Q, PricewaterhouseCoopers LLP reported that they have applied limited procedures in accordance with professional standards for a review of such information. Therefore, their separate report dated May&amp;nbsp;6, 2010 appearing herein, states that they did not audit and they do not express an opinion on that unaudited financial information. Accordingly, the degree of reliance on their report on such information should be restricted in light of the limited nature of the review procedures applied. PricewaterhouseCoopers LLP is not subject to the liability provisions of Section&amp;nbsp;11 of the Securities Act of 1933, as amended (the &amp;#147;Act&amp;#148;) for their report on the unaudited financial information because that report is not a report or a part of a registration statement prepared or certified by PricewaterhouseCoopers LLP within the meaning of Sections 7 and 11 of the Act.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
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