Letter to Shareholders of ICON plc. Dear All We are disappointed to note that in its recently published voting recommendations document Institutional Shareholder Services Inc ("ISS") are recommending a no vote on resolut

Shareholders of ICON plc.

disappointed to note that in its recently published voting recommendations

document Institutional Shareholder Services Inc ("ISS") are recommending a no

vote on resolutions 6, 7 and 8 at the Company's forthcoming AGM on July 21, 2008

in which the Board is looking for the authority to establish a new share option

plan to replenish the pool of shares available for awards to our employees and

directors. In addition, the Board is seeking to establish a modest

restricted share unit plan to provide greater flexibility in the Company's

compensation programs.

report ISS acknowledges that the Company has developed its share compensation

schemes in light of US best practise and that the Company's incentive structure

is appropriate for the US. However, it notes that it is ISS policy to

analyse a company against the governance practises of its registered country and

not of its primary listing. Therefore ISS has evaluated the

Company's proposed compensation schemes by reference to the Company's

registration in Ireland and not to its primary listing on the US

Chairman's letter of June 16, 2008, John Climax outlined the reasons why he felt

it appropriate and in the best interests of the Company and shareholders to

introduce these share award plans. We again would like to take this

opportunity to strongly recommend that you vote in favour of resolutions 6, 7

and 8 for the following reasons:

therefore ask for your vote in

favour of these resolutions (6, 7 and 8). While ISS has

recommended against, their recommendation is based on the fact of our

incorporation in Ireland which causes them to apply Irish and British

institutional investor guidelines, and does not recognise our de facto US focus and

shareholder base, and the fact that we operate and compete in a truly global

respectfully request your continued support. Further detail regarding

the specifics of these individual share compensation plans may be found in the

Chairman's letter and appendices of June 16 which we have filed with the SEC on