Item 2.02 Results of Operations and Financial Condition.

On January 12, 2009, Abbott Laboratories announced its full year earnings per share guidance for 2009 and confirmed its previously issued 2008 earnings per share guidance.

Furnished as Exhibit 99.1, and incorporated herein by reference, is the news release issued by Abbott announcing its full year earnings per share guidance for 2009 and confirming its previously issued 2008 earnings per share guidance. In that news release, Abbott uses a non-GAAP financial measure, diluted earnings per common share, excluding specified items. This non-GAAP financial measure adjusts for factors that are unusual or unpredictable, such as acquisition-related costs, cost reduction initiatives, acquired in-process research and development and gains and losses related to certain investments. Abbott's management believes the presentation of this non-GAAP financial measure provides useful information to investors regarding Abbott's results of operations as this non-GAAP financial measure allows investors to better evaluate ongoing business performance. Abbott's management also uses this non-GAAP financial measure internally to monitor performance of the businesses. Abbott, however, cautions investors to consider this non-GAAP financial measure in addition to, and not as a substitute for, a financial measure prepared in accordance with GAAP.

Item 9.01 Financial Statements and Exhibits.

Exhibit Number Exhibit Description

99.1 Press Release dated January 12, 2009 (furnished pursuant to Item 2.02).

---