1. POLYCOM CONFIDENTIAL HDX and VSX Executive Furniture Update Q4 2006 – North America

2. POLYCOM CONFIDENTIAL 2 Q4 2006 Executive Collections Performance Price (Thousands) HDX Executive Collection: HDX 9002 HD Camera Dual 50” Plasmas $45,999 HDX Executive Collection: HDX 9004 HD Camera Dual 50” Plasmas $49,999 HDX Executive Collection: HDX 9002 HD Camera Single 50” Plasma $34,999 VSX Executive Collection: VSX 8800 Presenter PowerCam Plus Single 50” Plasma $29,999 VSX Executive Collection: VSX 8800 Presenter PowerCam Plus Dual 50” Plasmas $37,999

3. POLYCOM CONFIDENTIAL 3 HDX Executive Collection HDX 9004 Dual Monitor Executive Collection (List Price: $49,999) HDX 9004 Codec Executive Collection Stand Dual 50” Polycom branded plasma panels Eagle eye HD camera + 2 microphone arrays Options included: 8-way MP, 6 Mbps IP bandwidth, People On Content HDX 9002 Dual Monitor Executive Collection (List Price: $45,999) HDX 9002 XLP codec Executive Collection Stand Dual 50” plasma or single 50” Polycom branded plasma panels Eagle eye HD camera + 2 microphone arrays Options included: 4-way MP, 4 Mbps IP bandwidth, People On Content HDX 9002 Single Monitor Executive Collection (List Price: $34,999) HDX 9002 XLP codec Executive Collection Stand Dual 50” plasma or single 50” Polycom branded plasma panels Eagle eye HD camera + 2 microphone arrays Options included: 4-way MP, 4 Mbps IP bandwidth, People On Content

4. POLYCOM CONFIDENTIAL 4 HDX and VSX Pricing and Availability HDX Executive Collection $49,999 – HDX 9004 Dual 50” Plasma Monitors $45,999 – HDX 9002 Dual 50” Plasma Monitors $34,999 – HDX 9002 Single 50” Plasma Monitor Discount structure is PDC.8/Tier 7 (35% for NA and EMEA) All three HDX bundles will be available in NA and EMEA starting in December of this year. Previous VSX Executive Collection $57,999 – VSX 8800 Dual 50” Plasma Monitors $49,999 – VSX 8800 Single 50” Plasma Monitors New VSX Executive Collection (effective December 06) $37,999 – VSX 8800 Dual 50” Plasma Monitors $29,999 – VSX 8800 Single 50” Plasma Monitors New VSX pricing is available now.