On October 16, 2008, UnitedHealth Group Incorporated (the "Company") issued a press release announcing its third quarter 2008 results. A copy of the press release is furnished herewith as Exhibit 99.1 and incorporated herein by reference.

The press release contains the following non-GAAP financial measures:

1. adjusted third quarter 2007 cash flows from operations, which includes the Centers for Medicare & Medicaid Services premium payment for July 2007, which the Company received in June 2007;

2. adjusted second quarter 2008 operating margin and earnings from operations, each of which excludes the impacts of the proposed settlement of two class action lawsuits related to the Company's historical stock option practices (the "Class Actions") and related legal costs, a pre-tax operating cost charge for employee severance related to operating cost reduction initiatives and other items, and a pre-tax reduction in operating costs for proceeds from the sale of certain assets and membership in the individual Medicare Advantage business in Nevada in May 2008;

3. adjusted third quarter 2008 cash flows from operations, which excludes cash payments to settle the Class Actions; and

4. adjusted third quarter 2008 operating cost ratio, operating margin, earnings from operations, net earnings, and diluted net earnings per common share, each of which excludes a benefit from a change in the estimated net costs to settle the Class Actions.

The most directly comparable GAAP financial measures to these non-GAAP measures are as follows:

Third quarter 2007 cash flows from operations                 Approximately $500 million
Second quarter 2008 operating margin                          3.3%
Second quarter 2008 earnings from operations                  $673 million
Third quarter 2008 cash flows from operations                 Approximately $1.8 billion
Third quarter 2008 operating cost ratio                       14.8%
Third quarter 2008 operating margin                           7.9%
Third quarter 2008 earnings from operations                   $1.6 billion
Third quarter 2008 net earnings                               $920 million
Third quarter 2008 diluted net earnings per common share      $0.75

Reconciliations of the non-GAAP financial measures to the most directly comparable GAAP financial measures are attached to the press release.