SkyePharma PLC - Further re Final Results


London, UK -- (MARKET WIRE) -- May 1, 2007 --FOR IMMEDIATE RELEASE

             Addendum to results announcement

SkyePharma PLC (LSE:SKP; NASDAQ: SKYE), LONDON, ENGLAND, 1 May 2007

This announcement is to correct a minor typographical error on the results announcement of 26 April 2007.

Whilst the total figures for earnings per share for 2006 were correctly stated in the original announcement, the split between pre-exceptional and exceptional earnings per share for 2006 was incorrectly stated on the face of the profit and loss account. The figures were correctly stated in Note 6 to the original announcement, an extract of which is set out below:

Earnings per share
                                           Year to            Year to
                                  31 December 2006   31 December 2005
                                                            (restated)

Continuing operations
Loss per Ordinary Share
 before exceptional items                  (3.4)p               (2.5)p
Exceptional tems                             0.9p               (0.8)p
                                          -------              -------
Basic and diluted loss 
per Ordinary Share                         (2.5)p               (3.3)p
                                          -------              -------
                                                                          
Continuing and discontinued operations
Loss per Ordinary Share before 
exceptional items                          (6.4)p               (4.7)p
Exceptional items                          (4.0)p               (3.4)p
                                          -------               -------
Basic and diluted loss per 
Ordinary Share                            (10.4)p               (8.1)p
                                          -------               -------                            

For further information please contact:

 SkyePharma PLC
 Frank Condella, Chief Executive Officer
 Ken Cunningham, Chief Operating Officer           +44 207 491 1777
 Peter Grant, Finance Director

 Financial Dynamics (London enquiries)
 David Yates / Deborah Scott                       +44 207 831 3113

 Trout Group (US enquiries)
 Christine Labaree / Seth Lewis                    +1 617 583 1308

About SkyePharma PLC

Using its proprietary drug delivery technologies, SkyePharma develops new formulations of known molecules to provide a clinical advantage and life-cycle extension. The Group has ten approved products in the areas of oral, inhalation and topical delivery. The Group's products are marketed throughout the world by leading pharmaceutical companies. For more information, visit www.skyepharma.com.


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