Kos Pharmaceuticals, Inc.
Ticker:KOSP 1001 Brickell Bay Drive, Suite 2502
Exchange:NASDAQ-National Market Miami, FL 33131
Industry:Manufacturing (SIC Code 2834) (305) 577-3464

Offering Information
Type of Shares:Common Shares Filing Date:12/16/96
U.S. Shares:4,150,000 Offer Date:3/7/97
Non-U.S. Shares:0 Filing Range:$13.00 - $15.00
Primary Shares:4,150,000 Offer Price:$15.00
Secondary Shares:0 Gross Spread:$1.05
Offering Amount: $58,100,000 Selling:$0.59
Expenses:$600,000 Reallowance:$0.10
Shares Out After: -

Primary Underwriting Group
ManagerTierPhone
Cowen & CompanyLead Manager (212) 495-6000
Dillon, Read & Co. Inc.Co-manager (212) 906-7523
Salomon Brothers Inc.Co-manager (212) 783-2947

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Holland & Knight
Bank's Law Firm: Davis, Polk & Wardwell
Auditor: Arthur Andersen

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
3 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
6/30/96 9/30/96 9/30/95 9/30/96
Revenue:$0.00$0.00$0.00Assets:$3.40
Net Income:-$20.99-$3.56-$3.72Curr Assets:
EPS:-$1.87-$0.32-$0.33Liabilities:$5.06
Prior EPS:-$0.98-$3.14-$3.71Curr Liabilities:
Cash Flow/Oper:-$16.02Equity:-$1.65
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is engaged primarily in the development of proprietary prescription pharmaceutical products for the treatment of certain chronic cardiovascular and respiratory diseases. The company intends to manufacture its products and to market such products directly through its own specialty sales force. The company's cardiovascular products under development consist of controlled-release, once-a-day, oral dosage formulations. The company's respiratory products under development consist of aerosolized inhalation formulations to be used primarily with the company's proprietary inhalation devices. The company believes that substantial market opportunities exist by reformulating certain approved prescription pharmaceutical products to improve safety or patient compliance or to achieve certain other marketing advantages. The company believes that developing proprietary products based on currently approved drugs, rather than new chemical entities, may reduce regulatory and development risks.

Competition
The company's products will be competing with currently existing or future prescription pharmaceuticals and vitamins in the United States, Europe and elsewhere. Competition among these products will be based on, among other things, efficacy, safety, reliability, availability, price and patent position. In addition, academic institutions, government agencies and other public and private organizations conducting research may seek patent protection, discover new drugs or establish collaborative arrangements for drug research.

Business Plan
The company's objective is to become a fully-integrated specialty pharmaceutical company that develops, manufacturers, and markets proprietary products directly through its own specialty sales force. The company's business strategy includes the following fundamental elements: 1) select products with unrealized commercial potential; 2) focus initially on the cardiovascular and respiratory markets; 3) develop proprietary formulations of currently approved pharmaceutical compounds; 4) manage clinical development; 5) manufacture products internally; 6) market directly through a specialty sales force; 7) leverage core competencies through alliances with corporate and research partners.

Use of Proceeds
The proceeds from the proposed offering will be used for research and development, recruitment of a sales force for the anticipated commercial launch of NIASPAN, repayment of all or a portion of a loan from Kos Investments, Inc., working capital and other general corporate purposes.

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