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INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. investor@spatializer.com SPATIALIZER AUDIO LABORATORIES, INC. REPORTS SECOND QUARTER OPERATING RESULTS San Jose, Calif.

Key Takeaway: CONTACT: INVESTOR RELATIONS Henry R. Mandell, Chairman Spatializer Audio Laboratories, Inc. investor@spatializer.com SPATIALIZER AUDIO LABORATORIES, INC. REPORTS SECOND QUARTER OPERATING RESULTS San Jose, Calif., August 14, 2006- Spatializer Audio Laboratories, Inc. (OTC Bu

Full Press Release Details

CONTACT: INVESTOR RELATIONS
Henry R. Mandell, Chairman
Spatializer Audio Laboratories, Inc.
SPATIALIZER AUDIO LABORATORIES, INC. REPORTS
SECOND QUARTER OPERATING RESULTS
San Jose, Calif., August 14, 2006- Spatializer Audio Laboratories, Inc. (OTC Bulletin
Board: SPAZ) today announced financial results for the second quarter ended June 30, 2006.
Revenues decreased to $93,000 for the quarter ended June 30, 2006 compared to $429,000 for the
quarter ended June 30, 2005, a decrease of 78%. Revenues in the six months ended June 30, 2006
were $193,000, compared to revenues of $761,000 in the comparable period last year, a decrease of
75%. Revenues in the three and six months ended June 30, 2006 decreased due to end of life of a
mobile telephone license and the recognition, in the prior year, of deferred revenue on a royalty
prepayment received in the third quarter of 2004 and the suspension of day-to-day operations during
the process of attempting to sell the assets of the company, including cessation of ongoing sales
Net loss in the three months ended June 30, 2006 was ($63,000), ($0.00) basic per share,
compared with net income of $58,000, $0.00 basic per share in the comparable period last year. Net
loss in the six months ended June 30, 2006 was ($236,000), ($0.00) basic per share, compared with
net loss of $68,000, $0.00 basic per share in the comparable period
last year. Net loss resulted
from decreased revenues.
At June 30, 2006, the Company had $297,000 in cash and cash equivalents as compared to
$551,000 at December 31, 2005. The decrease in cash and cash equivalents results primarily from the
net loss. The Company had working capital of $328,000 at June 30, 2006 as compared with working
capital of $560,000 at December 31, 2005. Working capital decreased due to the funding of net
Spatializer Audio Laboratories Inc. is developer, licensor and marketer of next-generation
audio technologies for the consumer electronics, computing and mobile communication markets. The
company s advanced audio technology is incorporated into consumer electronics audio and video
products, PC and mobile phone handsets from several global brand leaders. Spatializer stock is
traded on the OTC Bulletin Board under the symbol: SPAZ. The company is headquartered in San Jose,
CA, and representative
offices throughout the Asia Pacific region. Further information may be obtained from the
company s web site, www.spatializer.com, Spatializer s SEC filings, and by contacting the company s
Investor Relations Department at investor@spatializer.com.
Safe Harbor Act Statement Under the Private Securities Litigation Reform Act of 1995: Certain
information in this press release are forward looking statements that are based on management s
belief, as well as assumptions made by, and information currently available to management. While
the company believes that its expectations are based upon reasonable assumptions, there can be no
assurances that the company s financial goals will be realized. Numerous uncertainties and risk
factors may affect the company s actual results and may cause results to differ materially from
those expressed in forward-looking statements made by or on behalf of the company. These
uncertainties and risk factors include, but are not limited to the continued need for additional
capital, loss of key personnel, dependence on new technology and intellectual property, dependence
on the PC and consumer electronics industries, dependence on product shipments of third-party
licensees, dependence on third-party technology integrators or chip suppliers, competition and
pricing pressures, and other risks detailed from time to time in the company s periodic reports
filed with the Securities and Exchange Commission.
NOTE: Desper Products Inc. is a wholly owned subsidiary of Spatializer Audio Laboratories Inc.
Spatializer is a registered trademark of Desper Products Inc. All other trademarks are the
property of their respective owners.
PART I. FINANCIAL INFORMATION
ITEM I. FINANCIAL STATEMENTS
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED BALANCE SHEETS
June 30, December 31,
2006 2005
(unaudited)
Current Assets:
Cash and Cash Equivalents $ 297,247 $ 550,633
Accounts Receivable, net 84,020 155,233
Prepaid Expenses and Deposits 61,936 34,104
Total Current Assets 443,203 739,970
Property and Equipment, net 10,271 18,403
Intangible Assets, net 142,410 138,548
Total Assets $ 595,884 $ 896,921
LIABILITIES AND SHAREHOLDERS EQUITY
Current Liabilities:
Note Payable 33,846 10,443
Accounts Payable 25,158 14,195
Accrued Wages and Benefits 3,706 48,095
Accrued Professional Fees 10,000 34,000
Accrued Commissions 35,428 31,917
Accrued Expenses 6,724 40,869
Total Current Liabilties 114,862 179,519
Commitments and Contingencies
Shareholders Equity:
Common shares, $.01 par value, 65,000,000 shares authorized, 48,763,383 shares issued and outstanding at June 30, 2006 and December 31, 2005. 469,772 469,772
Additional Paid-In Capital 46,430,030 46,430,030
Accumulated Deficit (46,418,780 ) (46,182,400 )
Total Shareholders Equity 481,022 717,402
$ 595,884 $ 896,921
See notes to consolidated financial statements
SPATIALIZER AUDIO LABORATORIES, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
For the Three Month For the Six Month
Period Ended Period Ended
June 30, June 30, June 30, June 30,
2006 2005 2006 2005
Revenues:
Royalty Revenues $ 92,868 $ 428,912 $ 193,356 $ 760,863
Cost of Revenues 9,288 42,890 19,477 76,762
Gross Profit 83,580 386,022 173,879 684,101
Operating Expenses:
General and Administrative 130,766 189,723 249,133 340,924
Research and Development 12,839 83,358 157,740 182,649
Sales and Marketing 56,201 1,241 95,454
143,605 329,282 408,114 619,027
Operating Income (Loss) (60,025 ) 56,740 (234,235 ) 65,074
Interest and Other Income 1,702 3,696 4,921 6,616
Interest and Other Expense (2,266 ) (2,870 ) (2,266 ) (4,110 )
(564 ) 826 2,655 2,506
Income (Loss) Before Income Taxes (60,589 ) 57,566 (231,580 ) 67,580
Income Taxes (2,400 ) (4,800 )
Net Income (Loss) $ (62,989 ) $ 57,566 $ (236,380 ) $ 67,580
Basic and Diluted Earnings Per Share $ (0.00 ) $ 0.00 $ (0.00 ) $ 0.00
Weighted Average Shares Outstanding 48,763,383 46,975,365 48,763,383 46,975,365
See notes to consolidated financial statements
Last updated: Aug 14, 2006