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Isis Improves Financial Guidance and Reports Financial Results and Highlights for Second Quarter 2010

Monday, August 9, 2010 Corporate News J E 4
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- Conference Call Webcast Monday, August 9, 8:30 a.m. ET at www.isispharm.com

Isis Pharmaceuticals, Inc.Condensed Consolidated Balance Sheets

(In Thousands)

June 30,

December 31,

2010

2009

(unaudited)

Assets:

   Cash, cash equivalents and short-term investments

$522,028

$574,312

   Other current assets

14,857

21,814

   Property, plant and equipment, net

36,071

27,338

   Other assets

33,395

33,720

      Total assets

$606,351

$657,184

Liabilities and stockholders' equity:

   Other current liabilities

$27,946

$35,763

   Current portion of deferred contract revenue

77,268

75,681

   2 5/8% convertible subordinated notes

128,907

125,100

   Long-term obligations, less current portion

15,767

11,478

   Investment in Regulus Therapeutics Inc.

4,070

-

   Long-term deferred contract revenue

90,164

107,097

   Stockholders' equity

262,229

302,065

     Total liabilities and stockholders' equity

$606,351

$657,184

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