Attached as Exhibit 100 to this report are documents that contain information from PepsiCo, Inc.'s Quarterly Report on Form 10-Q for the quarter ended September 6, 2008 (the "10-Q"), filed with the Securities and Exchange Commission on October 15, 2008, formatted in XBRL (eXtensible Business Reporting Language). Also, attached to this report is PepsiCo, Inc.'s Intelligent Financial Statement™ which is a supplemental PDF that contains information from the 10-Q and embeds XBRL financial data in a viewable and printable document. By moving your mouse over the displayed data, pop-up CoreFiling TagTips™ will show you how the data is internally expressed as XBRL.

Users of this data are advised pursuant to Rule 401 of Regulation S-T that the information contained in the XBRL documents is unaudited and these are not the official publicly filed financial statements of PepsiCo, Inc. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official version of the furnished documents and not rely on this information in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Current Report on Form 8-K, including Exhibit 100 and the supplemental PDF, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing or document.

(d) Exhibits

Exhibit No. Description

EX-100.INS  XBRL Report Instance Document

EX-100.SCH  XBRL Taxonomy Extension Schema Document

EX-100.PRE  XBRL Taxonomy Presentation Linkbase Document

EX-100.CAL  XBRL Taxonomy Calculation Linkbase Document

EX-100.LAB  XBRL Taxonomy Label Linkbase Document

EX-100.DEF  XBRL Taxonomy Definition Linkbase Document