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Notice of Extraordinary Loss

February 05, 2008

Yamaha Motor Co., Ltd. (the "Company") hereby announces it would post 15,530 million yen as an extraordinary loss in the Company's consolidated accounting for the fiscal year ended December 31, 2007. This loss was provided as an accrual for product liabilities on side-by-side vehicle manufactured by the Company's U.S. manufacturing subsidiary for transportation vehicles, Yamaha Motor Manufacturing Corporation of America.

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