Freescale Semiconductor Announces Second Quarter 2007 Results

              Freescale Semiconductor Holdings I, Ltd.
                           Adjusted EBITDA
                            (in millions)

Provided below is a reconciliation of net loss to EBITDA to Adjusted

                                   ----------------  ----------------
                                     Three months      Twelve months
                                    ended June 29,     ended June 29,
                                         2007               2007
                                  ------------------ -----------------

(Loss) earnings                   $            (288) $         (3,293)
Interest expense (income), net                  190               428
Income tax (benefit) expense                   (168)             (599)
Depreciation and amortization(a)                539             1,523
                                  ------------------  ----------------
EBITDA                                          273            (1,941)
Non-cash stock-based employee
 compensation (1)                                11               382
Other non-cash charges (2)                        2             2,824
Non-recurring/one-time items (3)                 36               262
Cost savings (4)                                 16                69
Other defined terms (5)                          29                90
                                  ------------------ -----------------
Adjusted EBITDA                   $             367  $          1,686
                                  ================== =================

(a) Excludes amortization of debt issuance costs, which are included
 in interest expense, net.

(1) Reflects non-cash stock-based employee compensation expense under
 the provisions of SFAS No. 123(R), Share-based Payments.
(2) Reflects the non-cash charges related to purchase accounting
 adjustments for in-process research and development, inventory and
 other non-cash items.
(3) Reflects costs associated with Predecessor debt extinguishment,
 one-time Merger expenses and our reorganization of business program.
(4) Reflects cost savings that we expect to achieve from certain
 initiatives where actions have begun or have already been completed.
(5) Reflects other adjustments required in calculating our debt
 covenant compliance.

Adjusted earnings before cumulative effect of accounting change, interest, taxes, depreciation and amortization (EBITDA) is a non-U.S. GAAP measure used to determine our compliance with certain covenants contained in the Credit Facilities and the indentures governing the Senior Notes and Senior Subordinated Notes. Adjusted EBITDA is defined as EBITDA adjusted to add back certain non-cash, non-recurring and other items that are included in EBITDA and/or net income (loss), as required by various covenants in the indentures and the Credit Facilities. We believe that the presentation of Adjusted EBITDA for the twelve months ended June 29, 2007 is appropriate to provide additional information to investors to demonstrate compliance with our financing covenants. Our ability to engage in activities such as incurring additional indebtedness, making investments and paying dividends is tied to ratios based on Adjusted EBITDA.

Adjusted EBITDA does not represent, and should not be considered an alternative to, net income (loss), operating income (loss), or cash flow from operations as those terms are defined by U.S. GAAP and does not necessarily indicate whether cash flows will be sufficient to fund cash needs. While Adjusted EBITDA and similar measures are frequently used as measures of operations and the ability to meet debt service requirements by other companies, our use of Adjusted EBITDA is not necessarily comparable to such other similarly titled captions of other companies. The definition of Adjusted EBITDA in the indentures and the Credit Facilities allows us to add back certain charges that are deducted in calculating EBITDA and/or net income (loss). However, some of these expenses may recur, vary greatly and are difficult to predict. Further, our debt instruments required that Adjusted EBITDA be calculated for the most recent four fiscal quarters. As a result, the measure can be disproportionately affected by a particularly strong or weak quarter. Further, it may not be comparable to the measure for any subsequent four-quarter period or any complete fiscal year.
               Freescale Semiconductor Holdings I, Ltd.
                Condensed Consolidated Balance Sheets
                            (in millions)

                                            June 29, 2007 December 31,
                                                        (unaudited)            2006

                                                                                        -------------  ------------
Cash  and  cash  equivalents                                      $                  228  $                177
Short-term  investments                                                                313                    533
Accounts  receivable,  net                                                            538                    635
Inventory                                                                                          878                1,188
Other  current  assets                                                                    279                    317
                                                                                        -------------  ------------
          Total  current  assets                                                      2,236                2,850

Property,  plant  and  equipment,  net                                    3,024                3,232
Goodwill                                                                                        5,312                5,313
Intangible  assets,  net                                                            4,972                5,654
Other  assets,  net                                                                          596                    690
                                                                                        -------------  ------------
          Total  assets                                                      $            16,140  $          17,739
                                                                                        =============  ============

Notes  payable  and  current  portion  of  long-
  term  debt  and  capital  lease  obligations        $                    87  $                  85
Accounts  payable                                                                            451                    558
Accrued  liabilities  and  other                                                  545                    716
                                                                                        -------------  ------------
          Total  current  liabilities                                            1,083                1,359

Long-term  debt                                                                            9,398                9,415
Deferred  tax  liabilities                                                        1,347                1,858
Other  liabilities                                                                          397                    390

Stockholder's  equity                                                                3,915                4,717
                                                                                        -------------  ------------
              Total  liabilities  and  stockholder's
                equity                                                            $            16,140  $          17,739
                                                                                        =============  ============

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