Regarding Restructuring Charges for Full Year Fiscal 2007

Tokyo, May 12, 2008

Fujitsu Limited today announced that it recorded a loss on restructuring charges for fiscal 2007 ended March 31, 2008 in relation to the restructuring of its LSI business.

1. Restructuring Charges

In relation to the transfer of the advanced process technology development and mass-production prototyping functions from the Akiruno Technology Center (Akiruno TC) to the Mie Plant, the company recorded an impairment loss on machinery and other assets to be disposed of along with expenditures for the relocation and disposal of assets and others.

With regard to land and idle facilities at the Akiruno TC, we are currently considering their utilization within the Group, but since we have no concrete plans for future use, we have devaluated the assets to their recoverable values.

Akiruno TC will continue to be used by Fujitsu Microelectronics Limited, which was established through a reorganization of Fujitsu Limited’s LSI business into an independent subsidiary, for LSI design development and other functions.

Unconsolidated restructuring charges were recorded as a loss of 22.1 billion yen. The contents of the restructuring charges are as follows. The same amounts are also recorded in the consolidated financial statements.

(billion yen)
Impairment loss on machinery and other assets to be disposed of and expenditures for the relocation and disposal of assets and others:	12.7	[8.9]
Impairment loss on land and facilities:	9.3	[9.3]
Total	22.1	[18.2]
Impairment losses are disclosed in brackets ([ ]).