Diluted Earnings per Share Reconciliation

Q1 Q2 Q3 Q4 Q1 Q2 Q3

Diluted EPS before Special Items $ 0.19 $ 0.43 $ 0.65 $ 0.47 $ 0.62 $ 1.67 $ 1.62

Integration and Restructuring (0.08) (0.08) (0.07) (0.08) (0.04)

Charges for Closure of Facilities (0.07) (0.08) (0.14) (0.14) (0.03)

Gains (Loss) on Sale of Assets 0.43 0.18 0.10 0.74

Litigation Charges (0.23) 0.03 (0.07) (0.02) (0.14) (.04)

Hardboard Siding Reserve Reduction 0.05

Termination of MB Pension Plans (0.02)

BC Tenure Reallocation 0.07

Effect of Change in Acctg Principle (0.05)

Loss on Early Extinguishment of Debt (.06)

Diluted EPS (GAAP) $ (0.24) $ 0.71 $ 0.37 $ 0.41 $ 0.54 $ 1.57 $ 2.45