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Disclaimer

This Web site contains certain forward-looking statements that are subject to numerous risks and uncertainties, certain of which are beyond Winfield's control, including: the impact of general economic conditions in the U.S. and Canada and in countries in which Winfield and its subsidiaries currently do business, industry conditions, the adoption of new environmental laws and regulations and changes in how they are interpreted and enforced, increased competition, the lack of availability of qualified personnel or management, fluctuations in foreign exchange or interest rates, stock market volatility and market valuations of companies with respect to the announced transaction and final valuations thereof, and obtaining required approvals of regulatory authorities. Winfield's actual results, performance, orachievement could differ materially from those expressed in, or implied by, these forward-looking statements and, accordingly, no assurances can be given that any of the events anticipated by the forward-looking statements will transpire or occur, or if any of them do so, what benefits, including the amount of proceeds, that Winfield will derive therefrom.

Note to U.S. Readers

Winfield Resources Limited reports its production and reserve quantities in accordance with Canadian practices. These practices are different than those used by U.S. companies in reports and other materials filed with the Securities and Exchange Commission (“SEC”). The primary differences are:

• Winfield Resources Limited reports gross production and reserve volumes prior to the deduction of royalties and similar payments. In the United States, net production and reserve volumes are reported after deduction of these amounts.
• Winfield Resources Limited uses escalated prices and costs to estimate the quantity of reserves. In the United States, reserve estimates are calculated using prices and costs held constant at amounts in effect at the date of the reserve report.
• Winfield Resources Limited discloses estimates of probable reserves. The SEC generally prohibits the inclusion of estimates of probable reserves in filings made with the SEC by U.S. companies.

As a consequence, Winfield Resources Limited’s production volumes and reserve estimates may not be comparable to those made by U.S. companies subject to SEC reporting and disclosure requirements. Winfield Resources Limited has prepared its financial statements in accordance with Canadian generally accepted accounting principles. Thus, they may not be comparable to the financial statements of U.S. companies.