Virbac — Audit Report / Information 2009

May 27, 2010

VIRBAC

Public limited company with a capital of € 10,892,940. 1 ère avenue, 2065m, LID, 06516 Carros - France 417 350 311 R.C.S. Grasse.

	Deloitte & Associés				Novances - David & Associés Nexia
(in € thousands)	Amount		%			Amount	%
	2009	2008	2009	2008	2009	2008	2009	2008
Audit fee
Audit committee, inspection of individual & consolidated financial statements	770,7	832,0	97%	92%	105,5	101,9	100%	100%
- Issuer	139,0	143,0	18%	16%	78,1	72,4	74%	71%
- Wholly-owned subsidiaries	631,7	689,0	80%	76%	27,3	29,5	26%	29%
Other requests and services directly linked to the audit committee's remit	-	-	-%	-%	-	-	-%	-%
- Issuer	-	-	-%	-%	-	-	-%	-%
- Wholly-owned subsidiaries	-	-	-%	-%	-	-	-%	-%
Subtotal	770,7	832,0	97%	92%	105,5	101,9	100%	100%
Other services provided by the networks to the wholly-owned
Legal, fiscal, professional	23,0	75,1	3%	8%	0,3	-	0%	-%
Other	-	-	-%	-%	-	-	-%	-%
Subtotal	23,0	75,1	3%	8%	0,3	-	0%	-%
TOTAL	793,7	907,0	100%	100%	105,8	101,9	100%	100%

Euronext – Compartiment B / Code ISIN : FR0000031577

This document contains information regarding the fees of the statutory auditors and is provided for under article 222-1-2 of the general regulations of the French financial markets authority.