Exhibit 99.2

KULICKE AND SOFFA INDUSTRIES, INC.

UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

The following unaudited pro forma combined consolidated financial statements have been prepared to reflect the October 2, 2008 purchase of Orthodyne Electronic Corporation (“Orthodyne”) by Kulicke and Soffa Industries, Inc. (“K&S”). This transaction was described on the Company’s current reports on Form 8-K dated July 31, 2008 and October 3, 2008 (the “Purchase”).

The unaudited pro forma Combined Consolidated Statements of Operations for the nine months ended June 28, 2008 and June 30, 2007 and year ended September 29, 2007 are based on K&S’s and Orthodyne’s historical Consolidated Statements of Operations, and give effect to the acquisition transaction as if it had occurred on October 1, 2006. The unaudited Pro Forma Combined Consolidated Balance Sheet gives effect to the acquisition transaction as if it had occurred on June 28, 2008. In addition, these pro forma financial statements give effect to the disposition of the Wire business as if it occurred on October 1, 2006 for Statement of Operations purposes and on June 28, 2008 for Balance Sheet purposes. As previously disclosed in a Form 8-K filed on October 2, 2008, on September 29, 2008 the Company completed the sale of the assets associated with its Wire business. The Company’s Wire business is accounted for as a discontinued operation. The disposition of the Wire business is already reflected in the first “Pro Forma for Disposition” column in these pro forma combined consolidated financial statements, and has been derived from the full pro forma financial statements giving effect to the disposition included in the current report on Form 8-K filed on October 2, 2008. Please see that Form 8-K for further information on the disposition of Wire as well as for the pro forma adjustments related to the disposition.

The unaudited pro forma combined consolidated financial statements presented below are based on the assumptions and adjustments described in the accompanying notes and do not reflect any adjustments for non-recurring items or changes in operating strategies arising as a result of the acquisition. Accordingly, the actual effect of the Purchase, due to this and other factors, could differ from the pro forma adjustments presented herein. However, management believes the assumptions used and the adjustments made are reasonable under the circumstances and given the information available.

These unaudited pro forma combined consolidated financial statements are presented for illustrative purposes only and are not necessarily indicative of the operating results or the financial position that would have been achieved had the Purchase been consummated as of the dates indicated or of the results that may be obtained in the future. These unaudited pro forma consolidated financial statements and accompanying notes should be read together with K&S’s audited consolidated financial statements and accompanying notes as of and for the year ended September 29, 2007, and Management’s Discussion and Analysis of Financial Condition and Results of Operations included in K&S’s Annual Report on Form 10-K for the year ended September 29, 2007, K&S’s unaudited consolidated financial statements and accompanying notes as of and for the period ended June 28, 2008, and Management’s Discussion and Analysis of Financial Condition and Results of Operations included in K&S’s Quarterly Report on Form 10-Q for the period ended June 28, 2008, Orthodyne’s audited annual and unaudited interim financial statements included in this current report on Form 8-K, as well as the unaudited pro forma financial statements giving effect to the disposition of the Wire business included in the current report on Form 8-K filed on October 2, 2008.

KULICKE AND SOFFA INDUSTRIES, INC.

UNAUDITED PRO FORMA COMBINED CONSOLIDATED BALANCE SHEET

(in thousands)

	As of June 28, 2008
	Pro Forma for Wire business (1)			Orthodyne (2)		Orthodyne Pro Forma Adjustments (3)				Pro Forma Combined
ASSETS
Current assets:
Cash and cash equivalents	$	314,655		$	19,010	$	(104,695	)	a, b	$	228,970
Restricted cash		10,000			—		—				10,000
Short-term investments		8,560			7,595		(7,595	)	b		8,560
Accounts and notes receivable, net of allowance for doubtful accounts		68,644			24,848		—				93,492
Inventories, net		29,806			24,227		3,125		c		57,158
Prepaid expenses and other current assets		15,713			3,393		(3,109	)	b		15,997
Deferred income taxes		3,442			128		(128	)	b		3,442
Total Current Assets		450,820			79,201		(112,402	)			417,619
Property, plant and equipment, net		37,444			21,050		(16,743	)	b, c		41,751
Goodwill		2,709			—		21,893		d		24,602
Intangible assets, net of amortization		469			736		58,864		e		60,069
Other assets		6,499			11,142		(10,585	)	b		7,056
TOTAL ASSETS	$	497,941		$	112,129	$	(58,973	)		$	551,097
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Current portion of long-term debt	$	72,412			—		—			$	72,412
Accounts payable		27,142			3,821		—				30,963
Accrued expenses & other current		26,939			3,114		—				30,053
Income taxes payable		278			62		(62	)	b		278
Total Current Liabilities		126,771			6,997		(62	)			133,706
Long term debt		175,000			—		—				175,000
Other liabilities		40,084			—		—				40,084
Deferred income taxes		22,272			—		—		i		22,272
Total Liabilities		364,127			6,997		(62	)			371,062
Commitments and contingencies		—			—		—				—
Shareholders’ equity:
Preferred stock, without par value		—									—
Common stock, no par value		294,802			5		46,216		f		341,023
Treasury stock, at cost		(46,118	)		—		—				(46,118	)
Accumulated income (deficit)		(115,165	)		105,127		(105,127	)	f		(115,165	)
Accumulated other comprehensive income		295			—		—				295
Total Stockholders’ Equity		133,814			105,132		(58,911	)			180,035
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$	497,941		$	112,129	$	(58,973	)		$	551,097

KULICKE AND SOFFA INDUSTRIES, INC.

UNAUDITED PRO FORMA COMBINED CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except per share data)

	For the Nine Months Ended June 28, 2008
	Pro Forma for Wire business (1)			Orthodyne (2)			Orthodyne Pro Forma Adjustments (3)				Pro Forma Combined
Net revenue	$	266,820		$	76,756		$	—			$	343,576
Cost of sales		157,893			33,315			3,447		e, g		194,655
Gross profit		108,927			43,441			(3,447	)			148,921
Operating Expense:
Selling, general and administrative		67,052			23,519			4,964		e, g		95,535
Research and development, net		45,233			9,338			(43	)	e, g		54,528
Other expense		9,152			(540	)		9		i		8,621
Operating Expense		121,437			32,317			4,930				158,684
Operating Income		(12,510	)		11,124			(8,377	)			(9,763	)
Other income		—			(9	)		9		h		—
Interest income		3,728			989			(989	)	h		3,728
Interest expense		(2,607	)		(8	)		—				(2,615	)
Other gain		170			—			—				170
Income (loss) from continuing operations before tax		(11,219	)		12,096			(9,357	)			(8,480	)
Provision (benefit) for income taxes		(2,618	)		147			30		j		(2,441	)
Income (loss) from continuing operations		(8,601	)		11,949			(9,387	)			(6,039	)
Loss per share from continuing operations:
Basic	$	(0.16	)								$	(0.10	)
Diluted	$	(0.16	)								$	(0.10	)
Weighted average shares outstanding:
Basic		53,392						7,117				60,509
Diluted		62,297						7,117				69,414

KULICKE AND SOFFA INDUSTRIES, INC.

UNAUDITED PRO FORMA COMBINED CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except per share data)

	For the Nine Months Ended June 30, 2007
	Pro Forma for Wire business (1)			Orthodyne (2)			Orthodyne Pro Forma Adjustments (3)				Pro Forma Combined
Net revenue	$	218,926		$	82,382		$	—			$	301,308
Cost of sales		124,547			34,084			3,430		e, g		162,061
Gross profit		94,379			48,298			(3,430	)			139,247
Operating Expense:					—			—
Selling, general and administrative		66,272			23,661			6,187		e, g		96,120
Research and development, net		36,068			8,395			(50	)	e, g		44,413
Other expense		—			(458	)		166		h		(292	)
Operating Expense		102,340			31,598			6,303				140,241
Operating Income		(7,961	)		16,700			(9,733	)			(994	)
Other income		—			120			(120	)	h		—
Interest income		4,793			1,433			(1,433	)	h		4,793
Interest expense		(1,952	)		(7	)		—				(1,959	)
Other		—			—			—				—
Income (loss) from continuing operations before tax		(5,120	)		18,246			(11,286	)			1,840
Provision (benefit) for income taxes		1,384			(22	)		471		j		1,833
Income (loss) from continuing operations		(6,504	)		18,268			(11,757	)			7
Income (loss) per share from continuing operations:
Basic	$	(0.11	)								$	0.00
Diluted	$	(0.11	)								$	0.00
Weighted average shares outstanding:
Basic		57,112						7,117				64,230
Diluted		69,460						7,117				76,577

KULICKE AND SOFFA INDUSTRIES, INC.

UNAUDITED PRO FORMA COMBINED CONSOLIDATED STATEMENT OF OPERATIONS

(in thousands, except per share data)

	For the Fiscal Year Ended September 29, 2007
	Pro Forma for Wire business (1)			Orthodyne (2)			Orthodyne Pro Forma Adjustments (3)				Pro Forma Combined
Net revenue	$	370,526		$	110,423		$	—			$	480,949
Cost of sales		215,090			45,150			4,597		e, g		264,837
Gross profit		155,436			65,273			(4,597	)			216,112
Operating Expense:
Selling, general and administrative		88,839			29,549			7,731		e, g		126,119
Research and development, net		49,085			12,323			(58	)	e, g		61,350
Other expense		—			(718	)		155		h		(563	)
Operating Expense		137,924			41,154			7,828				186,906
Operating Income		17,512			24,119			(12,425	)			29,206
Other income		—			185			(185	)	h		—
Interest income		6,866			1,733			(1,733	)	h		6,866
Interest expense		(2,876	)		(26	)		—				(2,902	)
Other gain		2,802			—			—				2,802
Income from continuing operations before tax		24,304			26,011			(14,343	)			35,972
Provision for income taxes		5,448			461			291		j		6,200
Income from continuing operations		18,856			25,550			(14,634	)			29,772
Income per share from continuing operations:
Basic	$	0.34									$	0.47
Diluted	$	0.29									$	0.41
Weighted average shares outstanding:
Basic		56,221						7,117				63,338
Diluted		68,274						7,117				75,392

NOTES TO UNAUDITED PRO FORMA COMBINED CONSOLIDATED FINANCIAL STATEMENTS

(1) As reported in K&S’s current report on Form 8-K filed on October 2, 2008 with respect to the Company’s sale of the assets associated with its Wire business. The Company’s Wire business is accounted for as a discontinued operation.

(2) Amounts reported as of and for the nine months ended June 28, 2008 were derived from Orthodyne Electronics Corporation’s unaudited consolidated financial statements as of and for the six months ended June 30, 2008 and for the three months ended December 31, 2007.

Amounts reported for the nine months ended June 30, 2007 were derived from Orthodyne Electronics Corporation’s unaudited consolidated financial statements for the six months ended June 30, 2007 and for the three months ended December 31, 2006.

Amounts reported for fiscal year ended September 29, 2007 are as reported in Orthodyne Electronics Corporation’s audited consolidated financial statements for the year ended December 31, 2007.

(3) Pro forma adjustments reflect only those adjustments which are directly attributable to the Orthodyne transaction.

(a) The Pro Forma Balance Sheet gives effect to the acquisition of Orthodyne as of June 28, 2008 based upon purchase consideration of:

- $82.6 million cash and 7,117,438 in shares of K&S common stock valued at $46.2 million based on the closing price of the Company’s common stock on the two days prior and two days following the announcement of the acquisition, and;

- $3.3 million for transaction costs.

(b) Excluded assets include cash, investments, cash value life insurance, certain prepaid expenses, tax assets and liabilities, and building and land which were retained by the seller.

(c) Inventory and fixed assets valuations were conducted in accordance with FASB Statement of Financial Accounting Standards (“SFAS”) No. 141 and these assets were recorded at fair value.

(d) Goodwill is not amortized in accordance with the provisions of SFAS 142; however, an impairment analysis will be conducted annually. The following is a summary of the preliminary purchase price allocation as of June 28, 2008:

(in thousands)
Cash	$	82,600
Shares of K&S common stock		46,221
Direct acquisition costs		3,085
Total purchase price	$	131,906
Tangible assets acquired	$	54,223
Liabilities assumed		(6,935	)
Increase in fair value of inventory		3,125
Intangible assets		59,600
Goodwill		21,893
	$	131,906

(e) A valuation of the intangible assets was performed; however, the preliminary acquisition accounting is still under review by management.

This adjustment eliminates the historical Orthodyne intangible assets and records $59.6 million fair value of intangible assets acquired. The following is a summary of intangible assets, their corresponding useful lives and amortization for the periods presented:

(in thousands)	Fair Value			Useful Lives	Nine Months ended June 28, 2008			Nine Months ended June 30, 2007			Fiscal 2007
Noncompetition Agreements	$	1,100		3	$	275		$	275		$	367
Backlog		1,400		1		1,050			1,050			1,400
Trade Name		4,600		8		431			431			575
Customer Relationships		19,300		5		2,895			2,895			3,860
Core / Developed Technology		33,200		7		3,557			3,557			4,743
	$	59,600			$	8,208		$	8,208		$	10,945
Less: Historical Orthodyne intangible assets and amortization		(736	)			(180	)		(185	)		(246	)
	$	58,864			$	8,028		$	8,023		$	10,699

Amortization of these intangible assets is computed on a straight-line basis over their useful lives.

(f) To record the common shares issued to Orthodyne shareholders by the selling shareholder pursuant to the Asset Purchase Agreement and to eliminate historical equity of Orthodyne.

(g) Addition of a new lease between Orthodyne and K&S for the building in Irvine, California, reduction in annual depreciation resulting from decreased basis of property and equipment excluded from the assets purchased, and changes in the cash surrender value of the life insurance excluded from the assets purchased. The following is a summary of expense adjustments for the periods presented:

(in thousands)	Nine Months ended June 28, 2008			Nine Months ended June 30, 2007			Fiscal 2007
Building depreciation (estimated 20 year useful life)	$	(256	)	$	(296	)	$	(339	)
Changes in cash surrender value of life insurance		(678	)		566			213
New lease (base rent of $124 per month)		1,273			1,273			1,698
	$	340		$	1,543		$	1,572

(h) Excludes interest income and gain/loss on securities related to cash and investment balances and miscellaneous rental income not acquired by the Company.

(i) No deferred tax liabilities have been included in the Pro Forma Combined Consolidated Balance Sheet as a result of the acquisition since the book and tax bases in assets are equal.

(j) The adjustment included in the Pro Forma Combined Consolidated Statements of Operations eliminates the historical Orthodyne provision (benefit) for income taxes and provides income tax expense at the applicable federal and California state tax rates assuming utilization of the Company’s existing net operating loss carry forwards which offset ordinary income taxes.