NIKE Brand Operating Segments
As previously announced, in the third quarter of fiscal 2009 NIKE, Inc. (the "Company") initiated a reorganization of the NIKE brand into a new model consisting of six geographies. Beginning in the first quarter of fiscal 2010, the Company's new reportable operating segments for the NIKE brand are: North America, Western Europe, Central/Eastern Europe, Greater China, Japan, and Emerging Markets.

The following list contains major countries in each geography. Some countries have been excluded due to their relatively small revenue contribution:

 I. North America      ? Norway             ?  Poland           VI. Emerging Markets
  ?  Canada            ?  Portugal          ?  Russia            ?  Argentina
  ?  United States     ?  Spain             ?  Slovakia          ?  Australia
                       ?  Sweden            ?  Slovenia          ?  Brazil
 II. Western Europe    ?  Switzerland       ?  South Africa*     ?  Chile
  ?  Austria           ?  United Kingdom    ?  Turkey            ?  India
  ?  Belgium                                                     ?  Indonesia
  ?  Denmark                                                     ?  Korea
                      III.
  ?  Finland         Central/Eastern       IV. Greater China     ?  Malaysia
                     Europe
  ?  France            ?  Croatia           ?  China             ?  Mexico
  ?  Germany           ?  Czech Republic    ?  Hong Kong         ?  New Zealand
  ?  Ireland           ?  Greece            ?  Taiwan            ?  Philippines
  ?  Italy             ?  Hungary                                ?  Singapore
  ?  Netherlands       ?  Israel           V. Japan              ?  Thailand

* South Africa will remain part of the Central/Eastern Europe operating segment through fiscal 2011. South Africa will become part of the Emerging Markets operating segment in the first quarter of fiscal year 2012.

Prior to this reorganization, the Company's reportable operating segments for the NIKE brand were comprised of four regional business units:

 I.  United States     ?  Ireland           ?  South Africa      ?  Philippines
                       ?  Israel            ?  United Kingdom    ?  Singapore
                       ?  Italy                                  ?  Taiwan
 II. Europe, Middle
East and Africa        ?  Netherlands                            ?  Thailand
("EMEA")
  ?  Austria           ?  Norway           III. Asia Pacific
  ?  Belgium           ?  Poland            ?  Australia
  ?  Czech Republic    ?  Portugal          ?  China            IV. Americas
  ?  Croatia           ?  Russia            ?  Japan             ?  Argentina
  ?  Denmark           ?  Slovakia          ?  Hong Kong         ?  Brazil
  ?  Finland           ?  Slovenia          ?  India             ?  Canada
  ?  France            ?  Spain             ?  Indonesia         ?  Chile
  ?  Germany           ?  Sweden            ?  Korea             ?  Mexico
  ?  Greece            ?  Switzerland       ?  Malaysia
  ?  Hungary           ?  Turkey            ?  New Zealand

Change of Primary Financial Measure
Effective June 1, 2009, the primary financial measure used by the Company to evaluate performance of individual operating segments is Earnings Before Interest and Taxes ("EBIT") which represents net income before interest income, net and income taxes. Previously, the Company evaluated performance of individual operating segments based on income before income taxes (previously referred to as "Pre-tax Income"). Financial information has been restated to conform to the new primary financial measure used by the Company.

Unaudited, Reclassified Operating Segment Data The Company is filing this Current Report on Form 8-K to reclassify historical segment information in accordance with the Company's current segment structure and to reflect the change in the primary financial measure used by the Company to evaluate performance of individual operating segments as discussed above.

Exhibits 99.1 and 99.2 to this Current Report on Form 8-K provide a summary of the effects of the above reclassification of historical segment information on the Company's historical segment results.

The changes in the segment structure and primary financial measure discussed above, in this Current Report on Form 8-K, affect only the manner in which the results for the operating segments were previously reported. These reclassifications have no impact on the Company's previously reported consolidated statements of income, balance sheets, statements of cash flows and statements of shareholders' equity. The information in this Current Report on Form 8-K, including Exhibit 99.1 and 99.2, should be read in conjunction with the Company's Annual Report on Form 10-K for the fiscal year ended May 31, 2009, which was filed with the Security and Exchange Commission on July 27, 2009.

Item 9.01(d).   Exhibits




Exhibit No.   Description

99.1                      Schedule of Reclassified Operating Segment Data - Divisional
                          Revenues (unaudited)

99.2                      Schedule of Reclassified Operating Segment Data - Earnings
                          Before Interest and Taxes (unaudited)