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, competition, changing market and economic conditions, acquisitions/divestitures, corporate strategy, 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 1, 2006 Earnings Release for a reconciliation of Non-GAAP financial measures to our GAAP financial results. Spherion Corporation March 1, 2006 “Safe Harbor Statement” 2

3 About Spherion Our foundation for growth  Diversified staffing company —60 + years experience —650 company owned, license & franchise locations —6 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) $2.0

4 About Spherion Strategic Evolution Create Value Deliver integrated solutions in staffing and recruiting 2005 Refine Strategic Focus 2006 Grow & Leverage Lead & Consolidate CREATE VALUE Customer Candidates Shareholders  Targeted growth  Gross profit margin expansion  Operational effectiveness  Financial discipline

5 About Spherion Competitive Positioning Providing Integrated Solutions Leading the Industry Meeting Evolving Needs of Customers & Candidates Integrated Company Integrated Expertise & Knowledge Integrated with clients Integrated Services

6 About Spherion Technology based Competitive Advantage Hiring Manager Experience Providing qualified motivated candidates when & where you need them Hiring Manager Experience Providing qualified motivated candidates when & where you need them Recognize my skills & attributes Recognize my skills & attributes Place & prepare me for success Place & prepare me for success Make it easy for me to work with you Client Enterprise Experience Integrating seamlessly & measuring to continuously improve Client Enterprise Experience Integrating seamlessly & measuring to continuously improve Candidate Experience Treating candidates with dignity and respect Candidate Experience Treating candidates with dignity and respect Service Excellence Commitment Measure Success Fill my requirements Respect my time & keep me informed Provide me with quality placements Help me manage demand & control costs Give me full visibility into workforce metrics Ensure appropriate governance & controls

7 Strategic Initiatives Targeted Growth & Margin Expansion 55% 40% 45% 60% $0 $500 $1,000 $1,500 $2,000 $2,500 $3, LargeSmall/Medium New Business Focus:  Increase mid-marketcustomers  New integrated staffingstrategy  Expand local relationshipbusiness

8 Strategic Initiatives Accelerating Growth Increase Account Penetration:  “One Spherion” approach  Targeted existing largeaccounts  Leverage technology ― Enterprise Reporting ― Delivery Consistency ― Candidate Sourcing

9 Strategic Initiatives Operational Effectiveness  Branch Network —Fill unused capacity and increase productivity – More recruiters, more calls, more assignments —Optimize service mix – Perm placement and client mix —Increase candidate flow – Speed, Speed, Speed – Candidate Resource Center —Standard operating procedures  Centralized Recruiting —Lower cost delivery —Project/recruitment outsourcing Improve Operating Leverage:

10 Strategic Initiatives Priorities 2006 Grow & Leverage  Targeted growth  Gross profit margin expansion  Operational effectiveness  Financial discipline

Financial Update Mark W. Smith

12 TARGETED GROWTH MARGIN EXPANSION OPERATIONAL EFFECTIVENESS FINANCIAL DISCIPLINE  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 BP 93.1% - 6 days % Financial Update Progress against our goals

13 Financial Update Gross Profit Margin Improvement 20.0% 20.5% 21.0% 21.5% 22.0% 22.5% 23.0% 2004 Total GPPricing & Skills Mix Workers CompOther Employee Burden Managed Svcs Impact Perm Mix2005 Total GP Temporary Staffing 20.9% +0.9% +0.4% +0.3% -1.1% +0.6%22.0% Gross Profit Margin Variance

14 Financial Update Balance Sheet & Cash Flow (in millions) Cash$5.2$30.2 Debt($49.3)($6.9) Net Debt($44.1)$23.3 Net Debt to Capital 9.1%(5.6%) Operating CF$6.1$71.8 Cap Ex$12.1$9.7 Share Repurchase-$24.0 DSO6054 Goal: reduce DSO by 1 day per qtr. In Day of DSO = $5.4M cash 4 Days of DSO = $21.7M cash

15 Financial Update Quarterly Trend & Guidance Q1 Q2Q3Q4 Revenue $470 to $490$506$477$492$497 y/y Growth(3.2%) to (7.1%)8.2%(1.9%)(3.0%)(9.0%)* Seq. Growth(1.4%) to (5.4%) (7.4%)*(5.7%)3.3% 0.9% Gross Profit $105 $110$114 Temp GP%17.6%18.3%18.4%19.0% Total GP%20.8%22.0%22.4%23.0% EBIT $1.5$3.8$9.3$13.6 EPS** $0.02 to $0.06$0.02$0.04$0.11$ *Excludes impact of 53 rd week **EPS from continuing operations

16 Positioned for Growth Formula for Success  Strategy aligns most attractive part of market and our capabilities  Sales team aligned with targeted customer segments  Specialized delivery teams aligned with customer values and candidate trends  Rewards aligned with delivering shareholder value