FOR IMMEDIATE RELEASE
May 10, 2007

Advanced, Ultra-Safe Bicycling Helmet Worn in the Tour de France Made of MAKROLON® GP Polycarbonate Sheet.

Sheffield, MA - The same drive Louis Garneau harnessed during his professional cycling career has served him well in the business world. His fast-growing company Louis Garneau Sports takes Garneau’s reputation and innovation in cycling product development to a new level with its Titan Carbon helmet. The new helmet utilizes a very unique and sophisticated manufacturing process and MAKROLON® GP Polycarbonate Sheet from Sheffield Plastics, Inc., A Bayer MaterialScience Company. This superior plastic provides the Titan Carbon helmet with its exceptional strength, light weight and safety.

The Canadian-leading cycling product company introduced the high-performance Titan Carbon helmet last year featuring an ultra light design with carbon reinforced bridges and a stiff, impact-resistant titanium frame ring (branded Titanium Ringlock). These features make it the safest helmet on the market (CRB). The Titan Carbon Helmet won the Recreational Product Award in September, 2006 at the 16th Annual SPE Thermoforming Parts Competition.

The helmet contains three thermoformed parts. Two are 0.060" MAKROLON GP Polycarbonate Sheet and one is carbon fiber. These parts, when combined with accurate plastic print screen registration, ensure the precise position of the drawing on the helmet. Since radiation absorption varies among the several colors on this sheet, the oven temperature must be perfectly controlled to produce this superior product.

The helmet was designed by Louis Garneau. Garneau chose MAKROLON GP because he needed a sturdy, high quality plastic for durability of the helmet shell. The plastic has no stress, ensuring an accurate control of the thickness and the drawing position. The thermoforming molds are made with two movable cam inserts to accommodate the helmet’s several undercut angles. The plastic is cut with a 5-axis CNC machine, and the toolpath is made using a digitizing arm. Since the formed part is inserted in an injection mold and molded with expanded polystyrene, the forming and cutting processes must be precise. The plastic shell quality is a key factor in the film insert process, and in the helmet’s superior construction.

The end result is a vastly superior helmet versus competitive designs. With 13 years of competitive cycling and 150 victories, Garneau knows the cycling industry and designs superior products for professionals like himself. His fellow cyclists appreciate his designs as well, as demonstrated by the French professional cycling team Bouygues Telecom, who donned Garneau’s Titan Carbon helmet during the 2006 Tour de France and will again in 2007. With these quality materials and methods of construction, the helmet will stand the test of time as well.

About Louis Garneau Sports: Competitive cycle racer Louis Garneau began the company in 1983, working out of his father’s garage. In just five years, Louis Garneau Sports had grown to 118 employees, a 32,000 square foot building, and a national distribution base throughout Canada. Louis Garneau embarked on the US market in 1989, and now Louis Garneau USA furnishes the opportunity for the company to grow at exponential rates in a diverse consumer driven economy. For more information on Louis Garneau Sports, visit www.louisgarneau.com.

Sheffield Plastics, a Bayer MaterialScience Company, is the global leader in high performance plastics. Sheffield continues its leadership in polycarbonate technology with new processes, product innovations and superior optics. For more information, contact Sheffield Plastics, Inc. at 1-800-254-1707, fax 1-800-457-3553, visit www.sheffieldplastics.com, or write 119 Salisbury Road, Sheffield, MA 01257.

This news release contains forward-looking statements based on current assumptions and forecasts made by Bayer Group management. Various known and unknown risks, uncertainties and other factors could lead to material differences between the actual future results, financial situation, development or performance of the company and the estimates given here. These factors include those discussed in our public reports filed with the Frankfurt Stock Exchange and with the U.S. Securities and Exchange Commission (including our Form 20-F). The company assumes no liability whatsoever to update these forward-looking statements or to conform them to future events or developments.

Sheffield Plastics, a Bayer MaterialScience Company
119 Salisbury Road
Sheffield, MA 01257
Phone: (800) 628-5084 or (413) 229-8711
E-Mail: web@SheffieldPlastics.com
Website URL: www.sheffieldplastics.com