TranS1 Inc. Reports Operating Results for the First Quarter of 2008




 Highlights:

 First quarter revenues increased 92 percent to a record $6.0 million
 compared to the first quarter of 2007

 673 TranS1 procedures performed in the quarter

 Gross margin was 82.6 percent for the quarter

 GAAP loss per share was $0.12 for the quarter

 Non-GAAP loss per share was $0.10 for the quarter

WILMINGTON, N.C., May 1, 2008 (PRIME NEWSWIRE) -- TranS1 Inc. (Nasdaq:TSON), a medical device company focused on designing, developing and marketing products that implement its proprietary minimally invasive surgical approach to treat degenerative disc disease affecting the lower lumbar region of the spine, today announced its financial results for the first quarter ended March 31, 2008.

Revenues were $6.0 million in the first quarter of 2008, representing a 92% increase over revenues of $3.1 million in the first quarter of 2007. Gross margin was 82.6% in the first quarter, an increase from 81.1% in the first quarter of 2007.

Operating expenses were $8.3 million in the first quarter of 2008 compared to $4.4 million in the first quarter of 2007. The increase in operating expenses is primarily attributable to an increase in sales and marketing costs as a result of the continued expansion of the direct sales force and increased commissions as a result of increased sales. Additionally, general and administrative costs increased primarily due to the addition of personnel and increased legal and professional fees.

Net loss was $2.4 million and $1.7 million for the quarters ended March 31, 2008 and 2007, respectively. GAAP net loss per common share was $0.12 in the first quarter of 2008 compared to a net loss per share of $0.69 in the first quarter of 2007.

For the quarter ended March 31, 2008, on a non-GAAP basis, adjusting for non-cash stock compensation expense, net loss was $0.10 per common share based upon 19,930,000 weighted average common shares outstanding. For the quarter ended March 31, 2007, on a non-GAAP basis, adjusting for non-cash stock compensation expense, the issuance of 6.3 million shares of common stock from the company's initial public offering in October 2007 and the conversion of preferred stock into common stock in connection with the public offering, net loss was $0.07 per common share based upon 19,567,000 weighted average common shares outstanding.

Cash, cash-equivalents and investments were $91.6 million as of March 31, 2008. In October, TranS1 completed its initial public offering, resulting in net proceeds of approximately $86.7 million.

Richard Randall, President and Chief Executive Officer of TranS1 said, "We are pleased with our first quarter revenue growth. Underlying this performance is the continued addition of more spine surgeons adopting the AxiaLIF procedure, as well as the broadening of clinical indications for existing surgeon customers as they gain experience with the procedure and the clinical benefits to their patients."

Conference Call

TranS1 will host a conference call today at 4:30 pm EDT to discuss its first quarter financial results. To listen to the conference call on your telephone, please dial 877-397-0300 for domestic callers and 719-325-4897 for international callers approximately ten minutes prior to the start time. The call will be concurrently webcast. To access the live audio broadcast or the subsequent archived recording, visit the TranS1 Web site at www.trans1.com under the investor relations section.

Non-GAAP Measures

Management uses certain non-GAAP financial measures such as non-GAAP net loss and net loss per share, which exclude stock based compensation and include the assumed conversion of preferred stock to common stock. This non-GAAP presentation is given in part to enhance the understanding of the company's historical financial performance and comparability between periods. The company believes that the non-GAAP presentation to exclude stock-based compensation and the assumed conversion of preferred stock to common stock is relevant and useful information that will be widely used by investors and analysts. Accordingly, the company is disclosing this information to permit additional analysis of the company's performance. These non-GAAP measures are not in accordance with, or an alternative for, GAAP, and may be different from non-GAAP measures used by other companies. Investors should consider these non-GAAP measures in addition to, and not as a substitute for, financial performance measures in accordance with GAAP. A reconciliation of the GAAP financial measures to the comparable non-GAAP financial measure is included below.

About TranS1 Inc.

TranS1 is a medical device company focused on designing, developing and marketing products that implement its proprietary minimally invasive surgical approach to treat degenerative disc disease affecting the lower lumbar region of the spine. TranS1 currently markets two single-level fusion products -- the AxiaLIF(r) and the AxiaLIF 360(tm) in the U.S. and Europe. In addition, the company currently markets a two-level fusion product -- the AxiaLIF 2L(tm) in Europe. TranS1 was founded in May 2000 and is headquartered in Wilmington, North Carolina. For more information, visit www.trans1.com.

Forward-Looking Statements

This press release includes forward-looking statements, the accuracy of which is necessarily subject to risks and uncertainties. These risks and uncertainties include, among other things, risks associated with the adoption of a new technology by spine surgeons, product development efforts, regulatory requirements, maintenance and prosecution of adequate intellectual property protection and other economic and competitive factors. These forward looking statements are based on the company's expectations as of the date of this press release and the company undertakes no obligation to update information provided in this press release. For a discussion of risks and uncertainties associated with TranS1's business, please review the company's filings with the Securities and Exchange Commission, including its Annual Report on Form 10-K for the year ended December 31, 2007.



                             TranS1 Inc.
                      Statements of Operations
              (in thousands, except per share amounts)
                             (Unaudited)

                                                    Three Months Ended
                                                         March 31,
                                                    ------------------
                                                      2008      2007
                                                    --------  --------

 Revenue                                            $  5,978  $  3,115
 Cost of revenue                                       1,038       590
                                                    --------  --------
 Gross profit                                          4,940     2,525
                                                    --------  --------
 Operating expenses:
 Research and development                              1,215       889
 Sales and marketing                                   5,697     3,071
 General and administrative                            1,407       444
                                                    --------  --------
 Total operating expenses                              8,319     4,404
                                                    --------  --------
 Operating loss                                       (3,379)   (1,879)
 Interest income                                         940       182
                                                    --------  --------
 Net loss                                           $ (2,439) $ (1,697)
                                                    ========  ========

 Net loss per common share - basic and diluted      $  (0.12) $  (0.69)
                                                    ========  ========

 Weighted average common shares outstanding - basic
  and diluted                                         19,930     2,449
                                                    ========  ========

 Stock-based compensation is included in operating
  expenses in the following categories:
 Cost of revenue                                    $     14        12
 Research and development                                 91        31
 Sales and marketing                                     275       293
 General and administrative                              143        50
                                                    --------  --------
                                                    $    523       386
                                                    ========  ========


 Reconciliation of First Quarter Results
 (in thousands, except per share amounts)
 (Unaudited)                                          2008      2007
                                                    --------  --------

 GAAP net loss                                      $ (2,439) $ (1,697)
 Stock based compensation                                523       386
                                                    --------  --------
 Non-GAAP net loss                                  $ (1,916) $ (1,311)
                                                    ========  ========

 Shares used in computing GAAP loss per share         19,930     2,449
 Assumed issuance of common shares from initial
  public offering                                         --     6,325
 Assumed conversion of preferred stock to common
  stock                                                   --    10,793
                                                    --------  --------
 Shares used in computing non-GAAP loss per share     19,930    19,567
                                                    ========  ========

 Non-GAAP loss per share                            $  (0.10) $  (0.07)
                                                    ========  ========


                             TranS1 Inc.
                           Balance Sheets
                           (in thousands)
                             (Unaudited)
                                               March 31,   December 31,
                                                 2008         2007
                                              -----------  -----------
 Assets
 Current assets:
   Cash and cash equivalents                  $    39,003  $    64,676 
   Short-term investments                          40,198       29,245
   Accounts receivable, net                         3,524        3,225
   Inventory                                        3,649        4,025
   Prepaid expenses and other assets                  628          597
                                              -----------  -----------
     Total current assets                          87,002      101,768
 Property and equipment, net                        1,338        1,088
 Long-term investments                             12,372           --
                                              -----------  -----------
     Total assets                             $   100,712  $   102,856
                                              ===========  ===========

 Liabilities and Stockholders' Equity
 Current liabilities:
   Accounts payable                           $     1,746  $     1,631
   Accrued expenses                                 1,399        1,786
                                              -----------  -----------
     Total current liabilities                      3,145        3,417
                                              -----------  -----------

 Stockholders' equity
   Common stock                                         2            2
   Additional paid-in capital                     130,892      130,325
   Accumulated deficit                            (33,327)     (30,888)
                                              -----------  -----------
     Total stockholders' equity                    97,567       99,439
                                              -----------  -----------
     Total liabilities and stockholders'
      equity                                  $   100,712  $   102,856
                                              ===========  ===========


                             TranS1 Inc.
                      Statements of Cash Flows
                           (in thousands)
                             (Unaudited)

                                                    Three Months Ended 
                                                         March 31,
                                                    ------------------
                                                      2008      2007
                                                    --------  --------
 Cash flows from operating activities:
 Net loss                                           $ (2,439) $ (1,697)
 Adjustments to reconcile net loss to net cash used
  in operating activities
   Depreciation                                          170       128
   Stock-based compensation                              523       386
   Allowance for excess and obsolete inventory            (1)       45
   Provision for bad debts                                18         8
   Changes in operating assets and liabilities:
     Increase in accounts receivable                    (317)     (584)
     Decrease (increase) in inventory                    377      (674)
     (Increase) decrease in prepaid expenses             (31)       70
     Increase (decrease) in accounts payable             115      (161)
     (Decrease) increase in accrued liabilities         (387)      376
                                                    --------  --------
 Net cash used in operating activities                (1,972)   (2,103)
                                                    --------  --------
 Cash flows from investing activities:
 Purchase of property and equipment                     (420)     (124)
 Purchases of short-term investments                 (20,778)   (1,432)
 Sales of short-term investments                       9,825     5,800
 Purchases of long-term investments                  (12,372)       --
                                                    --------  --------
 Net cash provided by (used in) investing 
  activities                                         (23,745)    4,244
                                                    --------  --------
 Cash flows from financing activities:
 Proceeds from issuance of common stock                   44         8
                                                    --------  --------
 Net cash provided by financing activities                44         8
                                                    --------  --------
 Net increase (decrease) in cash and cash
  equivalents                                        (25,673)    2,149
 Cash and cash equivalents, beginning of period       64,676     5,034
                                                    --------  --------
 Cash and cash equivalents, end of period           $ 39,003  $  7,183
                                                    ========  ========


            

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