Essilor Acquires Signet Armorlite, Exclusive Manufacturer of KODAK Lenses

CHARENTON-LE-PONT, France, April 2, 2010 - Following approval by the US competition authorities, Essilor has
completed its acquisition of Signet Armorlite, a leading independent
manufacturer of ophthalmic lenses. Based in California, Signet Armorlite,
Inc. generates a global revenue of approximately $115 million, primarily
through its subsidiaries in the United States, the United Kingdom, Germany,
Spain, Columbia, Portugal and Holland.

Holding an exclusive worldwide license for the development,
production and distribution of Kodak(R) brand lenses, Signet Armorlite
markets a product portfolio that is strategically aligned with Essilor's
offering. The acquisition will enable Essilor to strengthen its positions in
the high-quality mid-range segment. Operated independently by the current
management team, Signet Armorlite will leverage Essilor's distribution
network to promote the Kodak(R) brand and reach new customers and consumers
around the world.

"The acquisition of Signet Armorlite illustrates Essilor's
strategy of offering product and service lineups tailored to each segment of
the ophthalmic optics market," said Hubert Sagnières, Chief Executive Officer
of Essilor International. "We're going to capitalize on our Company's size as
well as its extensive research and development capabilities to increase the
opportunities for the Kodak brand in the international ophthalmic
marketplace."

"We see excellent synergies between the strength of our Kodak
brand and Essilor's leading position in the worldwide ophthalmic market,"
said Brad Kruchten, president of Kodak's Film, Photofinishing and
Entertainment Group. "We are confident that this combination will insure the
Kodak brand has a substantial position in vision care moving forward."

    The world leader in ophthalmic optical products, Essilor International
    researches, develops, manufactures and markets around the world a wide
    range of lenses to correct myopia, hyperopia, presbyopia and astigmatism.
    Its flagship brands are Varilux(R), Crizal(R), Essilor(R), Definity(R)
    and Xperio(TM).

    Based in France, the company reported consolidated revenue of more than
    EUR3.2 billion in 2009, with 34,700 employees and operations in 100
    countries.

    For more information, please visit www.essilor.com.

    The Essilor share trades on the NYSE Euronext Paris market and is
    Included in the CAC 40 index.

    Codes and symbols: ISIN: FR FR0000121667; Reuters: ESSI.PA; Bloomberg:
    EI:FP.

Investor Relations and Financial Communications, Véronique Gillet -
Sébastien Leroy, Phone: +33(0)1-49-77-42-16

www.essilor.com

Investor Relations and Financial Communications, Véronique Gillet - Sébastien Leroy, Phone: +33(0)1-49-77-42-16