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          <NonNumbericText>&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;J.&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 general partnership 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 distribution allocated to our general partner totaled $25.7 million and $20.3 million for the three months ended March 31, 2010 and 2009, 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 &lt;/font&gt;&lt;font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"&gt;distribution rights would not apply.&amp;#160;&amp;#160;For additional information regarding our general partner&amp;#8217;s incentive distribution rights, see Note J of the Notes to Consolidated Financial Statements in our Annual Report.&lt;/font&gt;&lt;/div&gt;</NonNumbericText>
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