This presentation contains statements that are forward looking in nature and, accordingly, are subject to risks and uncertainties. Factors that could cause future results to differ from current expectations include risks associated with the company’s ability to implement its new corporate strategy, acquisitions, competition, changing market and economic conditions, currency fluctuations and additional factors discussed in this presentation and in Spherion’s filings with the Securities and Exchange Commission. The company’s actual results may differ materially from any projections contained in this presentation. Additionally, this presentation includes certain Non-GAAP financial measures. Management believes the Non-GAAP financial measures are useful in evaluating its operations but should not be considered in isolation or as an alternative to financial measures of performance as determined by generally accepted accounting principles. See February 2, 2005 Earnings Release for a reconciliation of Non-GAAP financial measures to our GAAP financial results. Spherion Corporation February 23, 2005 “Safe Harbor Statement” 2

3 About Spherion Our foundation for growth  Diversified staffing company —58 + years experience —715 company owned, license & franchise locations —5 th largest in U.S.  North American Focused —$80 billion market —Top 5 competitors = 15% —50% of market is professional  Leverageable model —Breadth of skills and services —National office network —Modern technology $2.7 $2.2 $1.8 $1.7 $2.0 REVENUES (in billions)

4 About Spherion Strategic Evolution Create Value Deliver premier recruitment- based services 1990s Expand Skills Integrate & Execute Grow Earnings & Cash Flow CREATE VALUE Customer Candidates Shareholders  Targeted growth  Gross profit margin expansion  Operational effectiveness  Financial discipline

5 Strategic Initiatives Targeted Growth  Expand relationship business  Increase mid-market penetration  Strategically manage large accounts 55% 40% 45% 60% $0 $500 $1,000 $1,500 $2,000 $2,500 $3, $2.0B $2.7B LargeSmall/Medium

6 Business Operations Margin Expansion  Large accounts —Standard product & pricing discipline —Deliver on-site —Leverage technology  Small/mid-sized accounts —Value-add service orientation —National market footprint —Disproportionately grow professional —Technology advantage LOCAL $100M LARGE ACCOUNT $5B TARGET MID-MARKET TARGET MID-MARKET $500M C O N T R A C T RelationshipRelationship ContractContract

7 Strategic Initiatives Operational Effectiveness  Branch Network —Fill unused capacity – More recruiters, more calls, more assignments —Optimize service mix – Perm placement and client mix —Increase candidate flow – Speed, Speed, Speed  Shared Services —Contract compliance —Customer/Candidate self-service —Best practices/SLAs

8 Strategic Initiatives Operational Scorecard Effectiveness:  Service mix  Assignment growth  Client concentration  Call activity volume SouthLake Norcross Westside Orlando Miami Washington Dallas Tallahassee Suwanee Midtown Joliet Newark OH Des Moines Los Angeles Tempe Greensboro Houston/Richmond Houston Rochester Portland White Plains Ft. Lauderdale New York Fort. Worth Santa Clara Montclair/Ontario Nashville Memphis Washington Courthouse Jacksonville Irvine Brooklyn Park Edina Sacramento Minnetonka Virginia Beach St Louis Columbus (Industrial) Tampa Clearwater Santa Rosa St Louis Austin San Diego Denver San Francisco San Jose Orange Long Beach Stamford Charlotte Parkway Baltimore Indianapolis Macon Tucson San Diego Colorado Springs Richmond Greenville Louisville Conyers Overland Park Burbank Raleigh Perimeter Efficiency Effectiveness Focus Area Efficiency:  Orders filled on time  Payroll/billing accuracy  SG&A to GP Best in Class

9 Strategic Initiatives Priorities Grow Earnings & Cash Flow  Targeted growth  Gross profit margin expansion  Operational effectiveness  Financial discipline

Financial Update Mark Smith Chief Financial Officer

11 Strategic Initiatives Financial Discipline — Goals  Grow REVENUE at or better than market  Expand GP MARGIN +50 bp per year  Reduce SG&A to 80% of gross profit  Lower DSO by 1 day per quarter

12 Strategic Initiatives How do we move margins ?  Goal: Market revenue growth ~ 10%  Goal: + 50 bp GP per year —Shift customer mix + 5% per year —Increase perm +.5% total revenue per year  Goal: Reduce SG&A to 80% of GP —SG&A grows at 50% of GP each year  Result: In three years 22.0% of SG&A 4.4% EBIT  Upside: —Professional growth > Staffing growth —Perm > 4.5% of revenue 55% 40% 45% 60% $0 $500 $1,000 $1,500 $2,000 $2,500 $3, $2.0B $2.7B LargeSmall/Medium

13 Financial Update Balance Sheet & Cash Flow (in millions) Cash$65.5 $21.2 $5.2 Debt(110.7)($105.1)($49.3) Net Debt($45.2) ($83.9)($44.1) Operating CF$39.2 $50.0 $6.1 Cap Ex$34.6 $60.5$12.1 Net Debt to Capital 10.1% 16.9% 9.1% DSO Goal: Reduce DSO by 1 day per qtr. Result:1 Day of DSO = $5.8M cash 4 Days of DSO = $23.2M cash

14 Financial Update Quarterly Trend & Guidance Q1Q2Q3Q4Q1 Revenue$467$486$508$572$510 to 530 y/y Growth15.4%16.6%14.4%16.7%* 9% to 14% Seq. Growth(0.2%) 4.0% 4.5% 7.5%*(3%) to (7%) Gross Profit$99$105$106$116 Temp GP%16.8%17.9%17.3%18.0% Total GP%21.2%21.6%20.9%20.3% EBIT$3.1$7.7$5.5$7.8 EPS**$0.03$0.07$0.04$0.10$0.03 to $ *Excludes impact of 53 rd week **Adjusted EPS from cont. Ops. See reconciliation of non-GAAP measures in 2/2/05 press release

15 Positioned for Growth Formula for Success  Strategy aligned with best part of market  Sales team aligned with customer needs  Delivery team aligned with candidate trends  Rewards aligned with delivering shareholder value