(a) SunOpta Foods sources, processes, packages, markets and distributes a wide range of natural, organic and specialty food products and ingredients with a focus on soy, corn, sunflower, fruit, fiber and other natural and organic food and natural health products. There are four operating segments within SunOpta Foods:

i) Grains and Foods Group is focused on vertically integrated sourcing, processing, packaging and marketing of grains, grain-based ingredients and packaged products;

ii) Ingredients Group is focused primarily on insoluble oat and soy fiber products and works closely with its customers to identify product formulation, cost and productivity opportunities aimed at transforming raw materials into value-added food ingredient solutions;

iii) Fruit Group consists of berry processing and fruit ingredient operations that process natural and organic frozen fruits and vegetables into bulk, ingredients and packaged formats for the food service, private label retail and industrial ingredient markets. The group also includes the healthy snacks operations which produce natural and organic fruit snacks and nutritional bars; and

iv) International Foods Group consists of operations which internationally source raw material ingredients, trade organic commodities and provide natural and organic food solutions to major global food manufacturers, distributors and supermarket chains with a variety of industrial and private label retail products. In addition, this group manufactures, packages and distributes retail natural health products, primarily in the Canadian marketplace.

(b) Opta Minerals processes, distributes and recycles silica-free loose abrasives, roofing granules, industrial minerals and specialty sands for the foundry, steel, roofing shingles and bridge and ship-cleaning industries.

(c) Corporate Services provide a variety of management, financial, information technology, treasury and administration services to the operating segments from the head office in Ontario, Canada, and information technology and shared services offices in Minnesota, U.S.A.

Effective January 2, 2011, the brokerage operation that was previously included in the Fruit Group was transferred to the International Foods Group, as the sourcing of raw materials performed by the operation more closely aligns with other sourcing operations included within the International Foods Group. The segmented information for the quarter and three quarters ended October 2, 2010 have been updated to reflect the current year's segment presentation.

The Company's assets, operations and employees are principally located in the United States, Canada, Europe, China and Africa. Revenues are allocated to the United States, Canada and Europe and other external markets based on the location of the customer. Other expense net, interest expense, net, and provision for income taxes are not allocated to the segments.

The following segmented information relates to each of the Company's segments for the quarter ended October 1, 2011:

Quarter ended
October 1, 2011
		SunOpta	Opta	Corporate
		Foods	Minerals	Services	Consolidated
External revenues by market:
	United States	172,086	16,360	-	188,446
	Canada	24,339	3,940	-	28,279
	Europe and other	51,893	3,802	-	55,695
Total revenues from external customers		248,318	24,102	-	272,420

Segment earnings (loss) from continuing
	operations before the following:	8,564	1,606	(2,556)	7,614

Other expense, net					321
Interest expense, net					2,033
Provision for income taxes					1,438
Earnings from continuing operations					3,822

SunOpta Foods had the following segmented reporting for the quarter ended October 1, 2011:

Quarter ended
October 1, 2011
		Grains and	Ingredients	Fruit	International	SunOpta
		Foods Group	Group	Group	Foods Group	Foods
External revenues by market:
	United States	95,960	11,248	34,520	30,358	172,086
	Canada	3,559	1,723	967	18,090	24,339
	Europe and other	22,077	719	11	29,086	51,893
Total revenues from external customers		121,596	13,690	35,498	77,534	248,318

Segment earnings from
	continuing operations	4,394	1,374	346	2,450	8,564

The following segmented information relates to each of the Company's segments for the quarter ended October 2, 2010:

Quarter ended
October 2, 2010
		SunOpta	Opta	Corporate
		Foods	Minerals	Services	Consolidated
External revenues by market:
	United States	134,651	13,410	-	148,061
	Canada	25,844	4,358	-	30,202
	Europe and other	36,571	2,653	-	39,224
Total revenues from external customers		197,066	20,421	-	217,487

Segment earnings (loss) from continuing
	operations before the following:	10,257	2,792	(2,500)	10,549

Other expense, net					7,453
Goodwill impairment					1,654
Interest expense, net					2,036
Recovery of income taxes					(1,053)
Earnings from continuing operations					459

Other expense for the quarter ended October 2, 2010 included $7,033 related to the impairment of long-lived assets in the Fruit Group (note 13). The goodwill impairment charge of $1,654 related to the International Foods Group (note 4).

SunOpta Foods had the following segmented reporting for the quarter ended October 2, 2010:

Quarter ended
October 2, 2010
		Grains and	Ingredients	Fruit	International	SunOpta
		Foods Group	Group	Group	Foods Group	Foods
External revenues by market:
	United States	71,048	13,992	32,162	17,449	134,651
	Canada	1,537	2,286	1,049	20,972	25,844
	Europe and other	13,949	856	33	21,733	36,571
Total revenues from external customers		86,534	17,134	33,244	60,154	197,066

Segment earnings from
	continuing operations	5,906	3,104	853	394	10,257

The following segmented information relates to each of the Company's segments for the three quarters ended October 1, 2011:

Three quarters ended
October 1, 2011
		SunOpta	Opta	Corporate
		Foods	Minerals	Services	Consolidated
External revenues by market:
	United States	535,286	47,613	-	582,899
	Canada	69,383	11,348	-	80,731
	Europe and other	148,398	11,534	-	159,932
Total revenues from external customers		753,067	70,495	-	823,562

Segment earnings (loss) from continuing
	operations before the following:	28,091	6,216	(6,422)	27,885

Other income, net					(2,506)
Interest expense, net					6,537
Provision for income taxes					8,566
Earnings from continuing operations					15,288

Other income for the three quarters ended October 1, 2011 included $2,938 related to the gain on sales of land, buildings and processing equipment in the Fruit Group (note 13).

SunOpta Foods had the following segmented reporting for the three quarters ended October 1, 2011:

Three quarters ended
October 1, 2011
		Grains and	Ingredients	Fruit	International	SunOpta
		Foods Group	Group	Group	Foods Group	Foods
External revenues by market:
	United States	296,168	34,970	111,723	92,425	535,286
	Canada	10,140	5,768	2,260	51,215	69,383
	Europe and other	55,663	2,627	202	89,906	148,398
Total revenues from external customers		361,971	43,365	114,185	233,546	753,067

Segment earnings from
	continuing operations	15,962	4,168	517	7,444	28,091

The following segmented information relates to each of the Company's segments for the three quarters ended October 2, 2010:

Three quarters ended
October 2, 2010
		SunOpta	Opta	Corporate
		Foods	Minerals	Services	Consolidated
External revenues by market:
	United States	417,333	39,210	-	456,543
	Canada	76,182	11,880	-	88,062
	Europe and other	114,719	8,403	-	123,122
Total revenues from external customers		608,234	59,493	-	667,727

Segment earnings (loss) from continuing
	operations before the following:	35,552	6,224	(8,631)	33,145

Other expense, net					8,812
Goodwill impairment					1,654
Interest expense, net					7,625
Provision for income taxes					3,277
Earnings from continuing operations					11,777

Other expense for the three quarters ended October 2, 2010 included $7,033 related to the impairment of long-lived assets in the Fruit Group (note 13). The goodwill impairment charge of $1,654 related to the International Foods Group (note 4).

SunOpta Foods had the following segmented reporting for the three quarters ended October 2, 2010:

Three quarters ended
October 2, 2010
		Grains and	Ingredients	Fruit	International	SunOpta
		Foods Group	Group	Group	Foods Group	Foods
External revenues by market:
	United States	206,396	44,014	109,703	57,220	417,333
	Canada	5,639	6,240	3,119	61,184	76,182
	Europe and other	45,038	2,678	293	66,710	114,719
Total revenues from external customers		257,073	52,932	113,115	185,114	608,234

Segment earnings from
	continuing operations	19,190	10,322	4,121	1,919	35,552