Dassault Systemes Reports Q3 Software Revenue Growth

                          DASSAULT SYSTEMES
             SUPPLEMENTAL NON-GAAP FINANCIAL INFORMATION
                  US GAAP - NON-GAAP RECONCILIATION
       (in millions of Euro, except per share data, unaudited)

Readers are cautioned that the supplemental non-GAAP information
 presented in this press release is subject to inherent limitations.
 It is not based on any comprehensive set of accounting rules or
 principles and should not be considered as a substitute for U.S. GAAP
 measurements. Also, our supplemental non-GAAP financial information
 may not be comparable to similarly titled non-GAAP measures used by
 other companies. Further specific limitations for individual non-GAAP
 measures, and the reasons for presenting non-GAAP financial
 information, are set forth in the company's annual report for the
 year ended December 31, 2006 on Form 20-F filed with the SEC on May
 29, 2007. To compensate for these limitations, the supplemental non-
 GAAP financial information should be read not in isolation, but only
 in conjunction with our consolidated financial statements prepared in
 accordance with U.S. GAAP.

                    Three months ended September 30,        Variation
               -------------------------------------------------------
                2007  Adjust-  2007   2006  Adjust-  2006        Non-
                GAAP   ment    non-   GAAP   ment    non-  GAAP   GAAP
                        (1)    GAAP           (1)    GAAP         (2)
----------------------------------------------------------------------
Total Revenue   EUR            EUR    EUR            EUR
                299.1     2.2  301.3  276.3     6.0  282.3    8%    7%

Total Revenue
 breakdown by
 activity
Software
 revenue        255.9     2.2  258.1  225.4     6.0  231.4   14%   12%
Services and
 other revenue   43.2                  50.9                (15%)

Total Revenue
 breakdown by
 segment
PLM revenue     237.2     1.8  239.0  221.3     5.9  227.2    7%    5%
  of which
   ENOVIA
   revenue       57.1     1.0   58.1   49.6     4.8   54.4   15%    7%
Mainstream 3D
 revenue         61.9     0.4   62.3   55.0     0.1   55.1   13%   13%

Total Revenue
 breakdown by
 geography
Americas         96.1     0.9   97.0   90.8     4.2   95.0    6%    2%
Europe          130.9     1.0  131.9  124.2     1.4  125.6    5%    5%
Asia             72.1     0.3   72.4   61.3     0.4   61.7   18%   17%
----------------------------------------------------------------------

Total
 Operating      EUR            EUR    EUR            EUR
 Expenses       252.2  (18.7)  233.5  231.6  (13.7)  217.9    9%    7%
Stock-based
 compensation
 expense          5.1   (5.1)      -    2.7   (2.7)      -   n/a   n/a
Amortization
 of acquired
 intangibles     13.6  (13.6)      -   11.0  (11.0)      -   n/a   n/a
----------------------------------------------------------------------

Operating       EUR            EUR    EUR            EUR
 Income          46.9    20.9   67.8   44.7    19.7   64.4    5%    5%
Operating
 Margin         15.7%          22.5%  16.2%          22.8%
Income before
 Income Taxes    48.6    20.9   69.5   45.7    19.7   65.4    6%    6%
Income tax
 expense       (17.4)   (5.3) (22.7)  (5.4)  (12.9) (18.3)   n/a   n/a
Income tax
 effect of
 adjustments
 above            5.3   (5.3)      -    6.1   (6.1)      -   n/a   n/a
One-time tax
 restructuring
 effects            -                   6.8   (6.8)      -   n/a   n/a
Minority
 interest       (0.1)                   0.6                  n/a   n/a
Net Income      EUR            EUR    EUR            EUR
                 31.1    15.6   46.7   40.9     6.8   47.7 (24%)  (2%)
Diluted Net
 Income Per     EUR            EUR    EUR            EUR
 Share (3)       0.26    0.13   0.39   0.34    0.06   0.40 (24%)  (3%)
----------------------------------------------------------------------
(1) In the reconciliation schedule above, (i) all non-GAAP adjustments
 to GAAP revenue data reflect the exclusion of the deferred revenue
 adjustment; (ii) non-GAAP adjustments to operating expenses data
 reflect the exclusion of the amortization of acquired intangibles or
 stock-based compensation expense (as detailed below), as indicated;
 and (iii) all non-GAAP adjustments to GAAP income data reflect the
 combined effect of these non-GAAP adjustments plus, with respect to
 net income and diluted net income per share, the exclusion of one-
 time tax restructuring effects.

                               Three months ended September 30,
----------------------------------------------------------------------
                                          2007                                     2006
                                                  2007                          non-    2006                          non-
                                                    GAAP  Adjustment    GAAP    GAAP  Adjustment    GAAP
----------------------------------------------------------------------
Cost  of  services  and
  other  revenue                      38.4        (0.2)        38.2    36.6          0.3          36.9
Research  and  development  76.3        (3.0)        73.3    77.0        (1.4)        75.6
Marketing  and  sales            83.5        (1.0)        82.5    73.0        (1.0)        72.0
General  and
  administrative                    24.4        (0.9)        23.5    20.9        (0.6)        20.3
Total  stock-based
  compensation  expense                        (5.1)                                    (2.7)
----------------------------------------------------------------------
(2)  The  non-GAAP  percentage  increase  (decrease)  compares  non-GAAP
  measures  for  the  two  different  periods.    In  the  event  there  is  a  non-
  GAAP  adjustment  to  the  relevant  measure  for  only  one  of  the  periods
  under  comparison,  the  non-GAAP  increase  (decrease)  compares  the  non-
  GAAP  measure  to  the  relevant  GAAP  measure.

(3)  Based  on  a  weighted  average  120.4  million  diluted  shares  for  Q3
  2007  and  118.9  million  diluted  shares  for  Q3  2006.
 


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