Form: 10-Q

Quarterly report [Sections 13 or 15(d)]

RATIO OF EARNING TO FIXED CHARGES

Published on

Exhibit (12)
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Pitney Bowes Inc.
Computation of Ratio of Earnings to Fixed Charges (1)
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<TABLE>
<CAPTION>
(Dollars in thousands)
Three Months Ended Nine Months Ended
September 30, September 30,
------------------------------- -----------------------------
2004 2003 2004 2003
--------------- ------------ ------------- ------------
<S> <C> <C> <C> <C>
Income before income taxes.................................... $ 200,638 $ 171,794 $ 584,607 $ 511,037

Add:
Interest expense............................................ 43,046 41,810 126,670 126,323
Portion of rents representative
of the interest factor.................................... 12,881 10,724 38,224 33,413
Amortization of capitalized
interest.................................................. 369 369 1,105 1,105
Minority interest in the income of
subsidiary with fixed charges............................. 1,361 876 3,194 2,974
--------------- ------------ ------------- ------------

Income before income taxes, as adjusted....................... $ 258,295 $ 225,573 $ 753,800 $ 674,852
=============== ============ ============= ============

Fixed charges:
Interest expense............................................ $ 43,046 $ 41,810 $ 126,670 $ 126,323
Portion of rents representative
of the interest factor.................................... 12,881 10,724 38,224 33,413
Minority interest, excluding taxes, in the
income of subsidiary with fixed charges................... 2,000 1,270 4,694 4,327
--------------- ------------ ------------- ------------

Total fixed charges........................................... $ 57,927 $ 53,804 $ 169,588 $ 164,063
=============== ============ ============= ============

Ratio of earnings to fixed charges............................ 4.46 4.19 4.44 4.11
=============== ============ ============= ============
<FN>
(1) The computation of the ratio of earnings to fixed charges has been computed by dividing income before income taxes as
adjusted by fixed charges. Included in fixed charges is one-third of rental expense as the representative portion of
interest.
</FN>
</TABLE>