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Boston Biomedica Inc. Reports Final Third-Quarter and Nine-Month Financial Results

         Company's Acquisition of BioSeq Inc. Results in $3.4 Million
                              Charge to Earnings

WEST BRIDGEWATER, Mass., Dec. 2 /PRNewswire/ -- Boston Biomedica Inc. (Nasdaq: BBII) today announced full financial results for the third quarter and nine months ended September 30, 1998. For the third quarter, the Company's revenue was $6,180,959, compared with revenue of $6,139,782 for the same period in 1997.

Net loss for the quarter ended September 30, 1998 was $(3,376,809), or $(0.72) per diluted share, compared with net income of $246,147, or $0.05 per diluted share, for the same period last year. The net loss for the quarter includes a charge for in-process research and development of $3,380,812 or $(0.72) per diluted share primarily related to the Company's acquisition of BioSeq Inc. in the third quarter.

The total cost of purchasing BioSeq was approximately $4.3 million. As stated in its October 14 news release, management expected that a significant portion of the total cost would be expensed as in-process research and development in the third quarter. After an independent valuation of the tangible and intangible assets acquired, the Company determined that $3.4 million of the acquisition costs was attributed to in-process research and development and should be expensed. The amount written-off may be subject to further adjustment, as the Securities and Exchange Commission has announced its intention to release additional regulations regarding accounting for acquired in-process research and development. Final guidelines may retroactively affect the amount of the write-off, possibly resulting in a restatement of the Company's first and third quarter 1998 results.

"We continue to be extremely excited about the BioSeq acquisition and the many significant potential applications of this technology platform," said Richard T. Schumacher, Founder and Chief Executive Officer of Boston Biomedica. "We are particularly pleased with the progress we are making in developing Pressure Cycling Technology (PCT) in two major biomedical applications: blood safety and nucleic acid purification for molecular diagnostics."

For the nine months ended September 30, 1998, the Company reported revenue of $18,836,885 compared to revenue of $14,997,785 for the same period in 1997. Net loss for the nine months ended September 30, 1998, on a fully-taxed basis and after accounting for the BioSeq acquisition, amounted to $(3,887,449), or $(0.84) per diluted share, versus income in the previous year of $569,596, or $0.12 per diluted share, on a comparable basis. The nine-month net loss includes charges for acquired in-process research and development of $527,000 after taxes in the first quarter, in addition to the third quarter charge of $3,380,812 related to the BioSeq acquisition.

Boston Biomedica, Inc. is a worldwide manufacturer and provider of proprietary quality control products for use with IVD test kits for the detection, analysis and monitoring of infectious diseases, including AIDS, Hepatitis, Lyme Disease and ToRCH. These products are used by clinical and research laboratories, blood banks, and IVD manufacturers to help ensure the accuracy of infectious disease test results through the routine monitoring of test performance. The Company also manufactures diagnostic test kit components and laboratory instrumentation, and provides specialty laboratory testing and contract research services.

Statements contained in this news release that state the Company's or management's intentions, hopes, beliefs, expectations or predictions of the future are "forward-looking" statements. It is important to note that the Company's actual results could differ materially from those projected in such forward-looking statements. There can be no assurance that final SEC guidelines for valuation of in-process research and development won't require a restatement of the Company's 1998 financial results to date, and as with any new technologies, there can be no assurance that the pressure cycling technology being developed by BBI BioSeq will lead to any commercially viable applications. Additional information concerning factors that could cause actual results to differ materially from those in the forward- looking statements is contained from time to time in the Company's SEC filings, including but not limited to the Company's report on Form 10-Q for the period ended September 30, 1998. Copies of this document may be obtained by contacting the Company or the SEC.

                   BOSTON BIOMEDICA, INC. AND SUBSIDIARIES
                    CONSOLIDATED STATEMENTS OF OPERATIONS

                             Three Months Ended          Nine Months Ended
                                September 30,              September 30,
                             1998          1997         1998         1997
    REVENUE:
     Product sales        $3,037,553   $3,342,772   $9,417,716    $7,886,684
     Services              3,143,406    2,797,010    9,419,169     7,111,101
      Total revenue        6,180,959    6,139,782   18,836,885    14,997,785

    COSTS AND EXPENSES:
     Cost of product sales 1,575,772    1,783,485    5,022,361     4,110,569
     Cost of services      2,157,365    1,815,023    6,479,595     4,746,749
     Research and
      development            526,167      378,451    1,542,147       872,196
     Acquired research and
      development          3,380,812          ---    4,230,812           ---
     Selling and marketing   913,891      870,425    2,768,518     2,259,379
     General and
      administrative         986,202      940,403    2,999,214     2,314,485

      Total operating costs
       and expenses        9,540,209    5,787,787   23,042,647    14,303,378

      (Loss) income from
       operations        (3,359,250)      351,995  (4,205,762)       694,407

    Interest income              352       60,294       27,393       259,460
    Interest (expense)      (15,458)      (2,044)     (19,600)       (4,540)

      Income before income
       taxes             (3,374,356)      410,245  (4,197,969)       949,327

    Benefit from (provision for)
     income taxes            (2,453)    (164,098)      310,520     (379,731)

      Net income        $(3,376,809)     $246,147 $(3,887,449)      $569,596

    Net (loss) income per
     share, basic            $(0.72)        $0.06      $(0.84)         $0.13
    Net (loss) income per
     share, diluted          $(0.72)        $0.05      $(0.84)         $0.12

    Number of shares used to calculate net income per share
      Basic                4,665,603    4,437,562    4,650,158     4,407,168
      Diluted              4,665,603    4,816,720    4,650,158     4,834,332


                   CONSOLIDATED SUMMARY BALANCE SHEETS

                                       September 30          December 31,
                                           1998                  1997
    Cash, cash equivalents,
     and investments                      $315,590            $2,772,360
    Other current assets                12,564,996            12,078,574
      Total current assets              12,880,586            14,850,934

    Investment                                 ---             1,482,500
    Other long-term assets               9,416,706             7,316,562
      Total assets                     $22,297,292           $23,649,996

    Current liabilities                 $6,238,948            $5,217,473
    Long-term liabilities                1,789,391               365,270

    Stockholders' equity                14,268,953            18,067,253
      Total liabilities and
       stockholders' equity            $22,297,292           $23,649,996

SOURCE Boston Biomedica Inc.
CONTACT: Richard T. Schumacher, Pres./CEO or Kevin W. Quinlan, CFO of Boston Biomedica, Inc., 508-580-1900, or Maribel Lopez, ext. 12 or Jon Siegal, ext. 15 of Ronald Trahan Associates, Inc., 617-332-0101

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