Polycom, Inc.
Ticker: PLCM 2584 Junction Avenue
Exchange: NASDAQ-National Market San Jose, California 95134
Industry: Manufacturing (408) 526-9000

Type of Shares:Common Shares Filing Date:3/13/96
U.S. Shares:2,650,000 Offer Date:4/29/96
Non-U.S. Shares:0 Filing Range:$7.00 - $9.00
Primary Shares:2,500,000 Offer Price:$9.00
Secondary Shares:150,000 Gross Spread:$0.63
Offering Amount: $21,200,000 Selling:$0.38
Expenses:$900,000 Reallowance:$0.10
Shares Out After:19,272,334

ManagerTierPhone
Morgan Stanley & Co. IncorporatedLead Manager (212) 703-4797
Montgomery SecuritiesCo-manager 4156272220

Auditor: Coopers & Lybrand
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$24.94$8.24$4.90Assets:$17.66
Net Income:-$1.60$0.13-$0.69Liabilities:$7.78
EPS:-$0.10$0.01-$0.04Equity:$9.88

Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
The company develops, manufactures and markets audioconferencing and dataconferencing products that facilitate meetings at a distance. With its SoundStation product line, the company has established itself as the leading worldwide provider of audioconferencing equipment designed for group use. SoundStation is a high quality, full-duplex, easy-to-use audioconferencing solution. The SoundStation products are designed to operate with local telephone systems throughout the world, and the company has obtained regulatory approval for SoundStation's use in 25 countries. The company's technologies permit its SoundStation products to achieve audioconferencing communications quality that approaches handset communications quality. The company's innovative ShowStation dataconferencing product, introduced in November 1995, enables real-time exchange of data and other images over ordinary telephone lines via the rapidly emerging T.120 dataconferencing protocol standard. ShowStation is a cost-effective, easy-to-use, high resolution dataconferencing solution that enables groups in multiple locations to simultaneously view, edit and annotate paper or electronic documents and data in a lights-on environment.

Use of Proceeds
Proceeds from the proposed offering will be used for general corporate purposes, including working capital and repayment of debt.

Last updated: 10/28/96

©1996 IPO Data Systems, Inc. - All rights reserved.