EXHIBIT 99.2

CAREER EDUCATION CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATED STATEMENTS OF INCOME – RECLASSIFIED

(In thousands, except per share amounts)

		For the Three Months Ended,																For the Year Ended December 31, 2007
		March 31, 2007				June 30, 2007				September 30, 2007				December 31, 2007
REVENUE:
Tuition and registration fees		$	439,500			$	417,877			$	407,785			$	445,993			$	1,711,155
Other			20,917				17,042				25,345				21,275				84,579
Total revenue			460,417				434,919				433,130				467,268				1,795,734
OPERATING EXPENSES:
Educational services and facilities			162,541				161,809				165,885				173,456				663,691
General and administrative			237,980				250,640				230,299				233,266				952,185
Depreciation and amortization			18,781				19,662				19,301				20,439				78,183
Goodwill and asset impairment			—				—				—				36,765				36,765
Total operating expenses			419,302				432,111				415,485				463,926				1,730,824
Operating income			41,115				2,808				17,645				3,342				64,910
OTHER INCOME (EXPENSE):
Interest income			4,706				4,127				4,271				5,843				18,947
Interest expense			(360	)			(176	)			(343	)			(286	)			(1,165	)
Share of affiliate earnings			1,712				949				209				1,865				4,735
Miscellaneous expense			237				479				56				(30	)			742
Total other income, net			6,295				5,379				4,193				7,392				23,259
Pretax Income			47,410				8,187				21,838				10,734				88,169
PROVISION FOR INCOME TAXES			17,374				3,062				6,277				1,903				28,616
NET INCOME		$	30,036			$	5,125			$	15,561			$	8,831			$	59,553
NET INCOME PER SHARE - DILUTED		$	0.31			$	0.05			$	0.17			$	0.10			$	0.63
DILUTED WEIGHTED AVERAGE SHARES OUTSTANDING:			96,812				94,659				93,455				92,412				94,407