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      <Label>Limited Partners' Net Income Per Unit</Label>
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      <ShortDefinition>This element describes net income per unit, ownership structure, incentive distributions and distributions paid.</ShortDefinition>
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          <NonNumbericText>&lt;div&gt;       &lt;div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;O.&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;LIMITED  PARTNERS&amp;#8217; NET INCOME PER UNIT&lt;/font&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; TEXT-INDENT: 0pt"&gt;&lt;br /&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;Limited  partners&amp;#8217; net income per unit is computed by dividing net income attributable to  ONEOK Partners, L.P., after deducting the general partner&amp;#8217;s allocation as  discussed below, by the weighted-average number of outstanding limited partner  units, which includes our common and Class B limited partner  units.&amp;#160;&amp;#160;ONEOK, as sole holder of our Class B units, has waived its  right to receive increased quarterly distributions on the Class B  units.&amp;#160;&amp;#160;Because ONEOK has waived its right to increased quarterly  distributions, currently each Class B unit and common unit share equally in the  earnings of the partnership, and neither has any liquidation or other  preferences.&amp;#160;&amp;#160;ONEOK retains the option to withdraw its waiver at any  time by giving us no less than 90 days advance notice.&amp;#160;&amp;#160;ONEOK Partners  GP owns the entire 2 percent interest in us, which entitles it to incentive  distribution rights that provide for an increasing proportion of cash  distributions from the partnership as the distributions made to limited partners  increase above specified levels.&lt;/font&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; TEXT-INDENT: 0pt"&gt;&lt;br /&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;For  purposes of our calculation of limited partners&amp;#8217; net income per unit, net income  attributable to ONEOK Partners, L.P. is generally allocated to the general  partner as follows: (i) an amount based upon the 2 percent general partner  interest in net income attributable to ONEOK Partners, L.P. and (ii) the amount  of the general partner&amp;#8217;s incentive distribution rights based on the total cash  distributions declared for the period.&amp;#160;&amp;#160;The amount of incentive  distributions allocated to our general partners totaled $87.7 million, $76.0  million and $50.6 million for 2009, 2008 and 2007, respectively.&lt;/font&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; TEXT-INDENT: 0pt"&gt;&lt;br /&gt;&lt;/div&gt;       &lt;div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;The terms  of our Partnership Agreement limit the general partner&amp;#8217;s incentive distribution  to the amount of available cash calculated for the period.&amp;#160;&amp;#160;As such,  incentive distribution rights are not allocated on undistributed earnings or  distributions in excess of earnings.&amp;#160;&amp;#160;Gains resulting from interim  capital transactions, as defined in our Partnership Agreement, are generally not  subject to distribution; however, our Partnership Agreement provides that if  such distributions were made, the incentive distribution rights would not  apply.&amp;#160;&amp;#160;For additional information regarding our general partner&amp;#8217;s  incentive distribution rights, see &amp;#8220;Cash Distributions&amp;#8221; in Note J.&lt;/font&gt;&lt;/div&gt;     &lt;/div&gt;</NonNumbericText>
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