ALCON, INC. B sch 69 P.O. Box 62 H nenberg, Switzerland 2009 FINANCIAL REPORT 2 ALCON, INC. 2009 FINANCIAL REPORT TABLE OF CONTENTS Page Reference Management's Report on Internal Control over Financial Reporting 5 Report

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

Alcon, Inc.'s management is responsible

for establishing and maintaining adequate internal control over financial

reporting. Alcon, Inc.'s internal control system was designed to

provide reasonable assurance to the Company's management regarding the

reliability of financial reporting and the preparation and fair presentation of

its published consolidated financial statements.

All internal control systems, no matter

how well designed, have inherent limitations. Therefore, even those

systems determined to be effective may not prevent or detect misstatements and

can provide only reasonable assurance with respect to financial statement

preparation and presentation. Also, projections of any evaluation of

effectiveness to future periods are subject to the risk that controls may become

inadequate because of changes in conditions, or that the degree of compliance

with the policies or procedures may deteriorate.

Alcon, Inc.'s management assessed the

effectiveness of the Company's internal control over financial reporting as of

December 31, 2009. In making this assessment, it used the criteria

established in Internal

Control--Integrated Framework issued by the Committee of Sponsoring

Organizations of the Treadway Commission (COSO). Based on this

assessment, management has concluded that, as of December 31, 2009, Alcon,

Inc.'s internal control over financial reporting is effective based on those

OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders of

audited the accompanying consolidated balance sheets of Alcon, Inc. and

subsidiaries (the Company) as of December 31, 2009 and 2008, and the related

consolidated statements of earnings, shareholders' equity and comprehensive

income, and cash flows for each of the years in the three-year period ended

December 31, 2009. These consolidated financial statements are the

responsibility of the Company's management. Our responsibility is to

express an opinion on these consolidated financial statements based on our

conducted our audits in accordance with the standards of the Public Company

Accounting Oversight Board (United States). Those standards require

that we plan and perform the audit to obtain reasonable assurance about whether

the financial statements are free of material misstatement. An audit

includes examining, on a test basis, evidence supporting the amounts and

disclosures in the financial statements. An audit also includes

assessing the accounting principles used and significant estimates made by

management, as well as evaluating the overall financial statement

presentation. We believe that our audits provide a reasonable basis

opinion, the consolidated financial statements referred to above present fairly,

in all material respects, the financial position of Alcon, Inc. and subsidiaries

as of December 31, 2009 and 2008, and the results of their operations and their

cash flows for each of the years in the three-year period ended December 31,

2009, in conformity with U.S. generally accepted accounting

have audited, in accordance with the standards of the Public Company Accounting

Oversight Board (United States), Alcon, Inc.'s internal control over financial

reporting as of December 31, 2009 based on criteria established in Internal Control--Integrated

Framework issued by the Committee of Sponsoring Organizations of the

Treadway Commission (COSO), and our report dated March 15, 2010 expressed an

unqualified opinion on the effectiveness of the Company's internal control over

financial reporting.

OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders of

audited Alcon, Inc.'s

internal control over financial reporting as of December 31, 2009, based on

criteria established in Internal Control--Integrated

Framework issued by the Committee of Sponsoring Organizations of the

Treadway Commission (COSO). Alcon, Inc.'s management is responsible

for maintaining effective internal control over financial reporting and for its

assessment of the effectiveness of internal control over financial reporting,

included in the accompanying Management's Report on Internal

Control over Financial Reporting. Our responsibility is to

express an opinion on the Company's internal control over financial reporting

conducted our audit in accordance with the standards of the Public Company

Accounting Oversight Board (United States). Those standards require

that we plan and perform the audit to obtain reasonable assurance about whether

effective internal control over financial reporting was maintained in all

material respects. Our audit included obtaining an understanding of

internal control over financial reporting, assessing the risk that a material

weakness exists, and testing and evaluating the design and operating

effectiveness of internal control based on the assessed risk. Our

audit also included performing such other procedures as we considered necessary

in the circumstances. We believe that our audit provides a reasonable

basis for our opinion.

company's internal control over financial reporting is a process designed to

provide reasonable assurance regarding the reliability of financial reporting

and the preparation of financial statements for external purposes in accordance

with generally accepted accounting principles. A company's internal

control over financial reporting includes those policies and procedures that (1)

pertain to the maintenance of records that, in reasonable detail, accurately and

fairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to

permit preparation of financial statements in accordance with generally accepted

accounting principles, and that receipts and expenditures of the company are

being made only in accordance with authorizations of management and directors of

the company; and (3) provide reasonable assurance regarding prevention or timely

detection of unauthorized acquisition, use, or disposition of the company's

assets that could have a material effect on the financial

of its inherent limitations, internal control over financial reporting may not

prevent or detect misstatements. Also, projections of any evaluation

of effectiveness to future periods are subject to the risk that controls may

become inadequate because of changes in conditions, or that the degree of

compliance with the policies or procedures may deteriorate.

opinion, Alcon, Inc. maintained, in all material respects, effective internal

control over financial reporting as of December 31, 2009, based on criteria

established in Internal