Law Enforcement Associates Reports Third Quarter and Nine-Month Financial Results

YOUNGSVILLE, NC--(Marketwire - November 15, 2007) - Law Enforcement Associates Corporation (LEA) (AMEX: AID), the largest U.S. developer and manufacturer of undercover surveillance equipment, today reported financial results for the third quarter and nine-month period ended September 30, 2007.

Third quarter revenue was $1.3 million versus $1.9 million in the third quarter a year ago. The decline in revenue was due to a delay in the receipt of a renewable order for wireless video kits that has been placed in each of the past two years by an agency of the U.S. Government. The order last year contributed $532,000 to third quarter revenue. Management anticipates LEA will receive a comparable or larger from the customer during this year's fourth quarter. To date the customer has placed total orders valued at approximately $2.3 million. LEA reported a third quarter net loss of $266,000, or $0.01 per weighted average basic share, versus net income of $102,000, or less than $0.01 per share, in the third quarter a year ago.

Through nine months, revenue was $5.1 million versus $5.6 million at the nine-month mark last year. Net loss was $226,000, or $0.01 per share, versus net income of $203,000, or $0.01 per share, in the nine-month period a year ago.

Paul Feldman, president, said, "Changes in a customer's procurement procedures impacted our financial performance during the third quarter. Fortunately, this was largely a timing issue, and we expect to receive a sizeable order from this customer before the end of the fiscal year.

"The efforts we have made during the past several months to expand our product offering and establish new sources of revenue are beginning to bear fruit. Our new Birddog GPS Tracking System, Smith & Wesson-branded SWIFT under-vehicle-inspection-system and several new covert electronic surveillance devices are gaining momentum within our target markets, and we believe will help us improve our top-line performance in fiscal 2008 and beyond."

"We are especially excited about the opportunities represented by our new Graffiti Cam™, a brand-new product offering that positions us within a large, non-traditional market that we believe could be very meaningful to LEA over the long term," Feldman added. "Earlier today, we participated in a news conference with Denver's Mayor, John Hickenlooper, and the city's Graffiti Task Force. These officials announced that Denver will be the first U.S. city to deploy our Graffiti Cam system as part of their effort to mitigate widespread graffiti and related property crimes."

Feldman said the Company already has received several small orders for the camera system, which is a portable, high-resolution video recording unit concealed in a covert enclosure. When the unit is activated via graffiti-related motion, it sends text messages of the event to law enforcement officers, as well as JPEG images to designated e-mail addresses. This automated notification system allows authorities to promptly dispatch resources.

"We firmly believe that these new products, combined with the assets of a surveillance vehicle line we recently acquired, have dramatically improved our prospects for growth during the upcoming fiscal year," Feldman concluded.

About Law Enforcement Associates Corporation (LEA)

LEA is a leading security and surveillance technology company that manufactures and markets a diverse product line to the worldwide law enforcement, military, security and corrections markets. The company's Audio Intelligence Devices (AID) division has been serving the law enforcement sector for more than 30 years and is one of the most respected names in the surveillance equipment industry. LEA's products are used by a wide variety of government and non-governmental agencies, as well as public and private companies. These include military bases, nuclear facilities, embassies, government installations, oil refineries, United Nations and NATO locations. LEA's products also have been used at high-profile events such as the Summer & Winter Olympics, Super Bowl, U.S. Golf Championship, and the Democratic and Republican National Conventions. Its products include the Under Vehicle Inspection System (UVIS), EDK123 (Explosive Detection Kit), Bloodhound GPS Tracking System, Letter-bomb Visualizer Spray, and a wide variety of Audio & Video Surveillance Equipment. Headquartered in Youngsville, N.C., the company has been featured in many industry publications and websites. For more information, please visit www.leacorp.com.

Forward-Looking Information:

The statements in this news release contain forward-looking information within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements involve certain risks, assumptions and uncertainties, including the inability to generate and secure the necessary product sales, or the lack of acceptance of the company's products by its customers. In each case actual results may differ materially from such forward-looking statements. The company does not undertake to publicly update or revise its forward-looking statements even if experience or future changes make it clear that any projected results (expressed or modified) will not be realized.

                  LAW ENFORCEMENT ASSOCIATES CORPORATION
                  Consolidated Statements of Operations
          for the Three Months ended September 30, 2007 and 2006
                                (unaudited)

                                                      2007         2006
                                               ------------   ------------

Net sales                                      $  1,314,518   $  1,897,421

Cost of sales                                       918,067      1,104,284
                                               ------------   ------------

  Gross profit                                      396,451        793,137
                                               ------------   ------------

Research and development                             32,096         17,400
Operating expenses                                  805,432        675,898
                                               ------------   ------------

  Total operating expenses                          837,528        693,298
                                               ------------   ------------

Net income (loss) before other income
 (expense) and benefit from income taxes           (441,077)        99,839
                                               ------------   ------------

Other income (expense):
  Interest income (expense), net                      6,038         (1,102)
                                               ------------   ------------

   Total other income (expense)                       6,038         (1,102)
                                               ------------   ------------

Net income (loss) before benefit from income
 taxes                                             (435,039)        98,737

Benefit from income taxes                          (168,811)        (3,418)
                                               ------------   ------------

Net income (loss)                              $  (266,228)   $    102,155
                                               ============   ============

Net income (loss) per weighted average share,
 basic                                         $      (0.01)  $       0.00
                                               ============   ============

Weighted average number of shares                25,382,433     25,252,433
                                               ============   ============



                  LAW ENFORCEMENT ASSOCIATES CORPORATION
                  Consolidated Statements of Operations
           for the Nine Months ended September 30, 2007 and 2006
                                (unaudited)

                                                      2007         2006
                                               ------------   ------------

Net sales                                      $  5,091,554   $  5,579,012

Cost of sales                                     3,216,104      3,426,844
                                               ------------   ------------

  Gross profit                                    1,875,450      2,152,168
                                               ------------   ------------

Research and development                             72,716         55,601
Operating expenses                                2,194,807      1,824,868
                                               ------------   ------------

  Total operating expenses                        2,267,523      1,880,469
                                               ------------   ------------

Net income (loss) before other income
 (expense) and  provision (benefit) for
 income taxes                                      (392,073)       271,699
                                               ------------   ------------

Other income (expense):
  Interest income (expense), net                      6,372         (2,078)
                                               ------------   ------------

   Total other income (expense)                       6,372         (2,078)
                                               ------------   ------------

Net income (loss) before provision for income
 taxes                                             (385,701)       269,621

Provision (benefit) for income taxes               (159,492)        66,126
                                               ------------   ------------

Net income (loss)                              $   (226,209)  $    203,495
                                               ============   ============

Net income (loss) per weighted average share,
 basic                                         $      (0.01)  $       0.01
                                               ============   ============

Weighted average number of shares                25,324,338     25,163,342
                                               ============   ============

Contact Information: CONTACT: Pfeiffer High Investor Relations, Inc. Geoff High 303-393-7044