UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Air Products and Chemicals, Inc.

(Exact Name of Registrant as Specified in Charter)

Delaware		1-4534		23-1274455
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)
7201 Hamilton Boulevard, Allentown, Pennsylvania				18195-1501
(Address of Principal Executive Offices)				(Zip Code)

(610) 481-4911

(Registrant’s telephone number, including area code)

not applicable

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (See General Instruction A.2. below):

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

Item 7.01. Regulation FD Disclosure.

The attached exhibit contains a presentation of certain unaudited financial information excluding discontinued operations which is being furnished in accordance with Rule 101(e)(1) under Regulation FD and shall not be deemed to be “filed” for purposes of Section 18 of the Securities Act of 1934, as amended, and will not be incorporated by reference into any registration statement filed under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated by reference.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits

99.1 Unaudited Historical Financial Information — Continuing Operations.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Exhibit Index

Exhibit No.		Description
99.1		Unaudited Historical Financial Information — Continuing Operations.

Exhibit 99.1

Business Segments

At 30 September 2007, the High Purity Process Chemicals (HPPC) business has been accounted for as discontinued operations. The results of operations and asset information of HPPC has been removed from continuing operations for the prior periods presented below:

Unaudited Historical Financial Information — Continuing Operations

(Millions of dollars)
		FY 2007												FY 2006																				FY 2005				FY 2004				FY 2003
SALES		Q1				Q2				Q3				Q1				Q2				Q3				Q4				Total				Total				Total				Total
Merchant Gases			740.0				784.5				817.1				622.1				669.2				699.5				722.0				2,712.8				2,468.0				2,230.3				2,133.0
Tonnage Gases			604.5				606.5				695.2				532.6				531.1				546.8				613.6				2,224.1				1,740.1				1,529.7				1,244.1
Electronics and Performance Materials			486.9				528.8				530.5				394.1				444.9				464.8				497.2				1,801.0				1,605.7				1,504.2				1,231.6
Equipment and Energy			195.6				131.8				134.3				93.8				174.8				138.3				129.6				536.5				369.4				345.6				258.3
Healthcare			155.8				157.1				158.6				135.5				136.3				149.1				149.9				570.8				544.7				438.2				329.4
Chemicals			226.7				242.5				238.2				215.0				248.4				222.0				222.2				907.6				945.1				884.1				757.6
Total			2,409.5				2,451.2				2,573.9				1,993.1				2,204.7				2,220.5				2,334.5				8,752.8				7,673.0				6,932.1				5,954.0
Operating Income
Merchant Gases			139.2				141.2				147.4				105.3				115.1				121.3				128.3				470.0				414.0
Tonnage Gases			88.8				81.0				110.6				73.8				78.2				85.3				104.0				341.3				251.8
Electronics and Performance Materials			49.8				56.5				62.1				38.2				44.5				47.8				59.5				190.0				141.3
Equipment and Energy			26.8				16.4				15.8				14.5				20.0				14.8				19.6				68.9				29.1
Healthcare			9.4				7.0				8.5				18.0				(1.8	)			8.7				(16.5	)			8.4				81.7
Chemicals			18.9				23.3				21.0				8.9				25.3				15.0				14.8				64.0				86.1
Other			(1.7	)			(1.9	)			(1.5	)			(5.5	)			(1.0	)			(2.1	)			(6.3	)			(14.9	)			(13.2	)
Global Cost Reduction Plan																											(72.1	)			(72.1	)
Total			331.2				323.5				363.9				253.2				280.3				290.8				231.3				1,055.6				990.8
Identifiable Assets
Merchant Gases			3,429.7				3,477.7				3,943.8				2,884.2				3,222.4				3,287.2				3,283.2								2,993.0
Tonnage Gases			2,784.2				2,822.0				3,017.6				2,527.4				2,582.5				2,758.6				2,803.0								2,386.4
Electronics and Performance Materials			2,271.6				2,340.7				2,381.7				2,126.0				2,192.0				2,215.8				2,245.7								2,056.6
Equipment and Energy			345.7				316.9				299.0				296.1				299.8				286.7				304.4								272.0
Healthcare			878.0				895.0				914.3				802.1				823.6				868.1				856.5								790.3
Chemicals			546.3				556.7				541.7				698.9				563.6				561.5				579.8								688.8
Other			393.0				588.5				568.8				286.9				308.5				277.1				291.0								227.1
Total			10,648.5				10,997.5				11,666.9				9,621.6				9,992.4				10,255.0				10,363.6								9,414.2