Item 8.01. Other Events.
Air Products and Chemicals, Inc. (the "Company") is reporting its U.S. healthcare business as discontinued operations beginning in the fourth quarter of fiscal 2008. On October 10, 2008, the unaudited restated historical financial information was posted to the Company's website at http://www.airproducts.com/Invest/financialnews/segment.htm. A copy is attached as Exhibit 99.1 to this Form 8-K. The exhibit contains a presentation of certain unaudited financial information excluding discontinued operations which is being furnished in accordance with Rule 101(e)(1) under Regulation FD and shall not be deemed to be "filed" for purposes of Section 18 of the Securities Act of 1934, as amended, and will not be incorporated by reference into any registration statement filed under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated by reference. Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
99.1 Unaudited Historical Financial Information - Continuing Operations.

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