Acer Inc.Q1, 2009

Investor Conference

April 29, 2009

www.acer.com

1

� The information is provided for informational purposes only, and is not an offer to buy or sell or a solicitation of an offer to buy or sell any security issued by Acer or other parties

� Acer’s statements that are not historical facts are forward-looking statements that indicate actions or results of actions that may occur in the future, based on current available information and underlying assumptions.

� Acer does not warranty their accuracy, reliability and completeness. There are a number of factors such as economic conditions, firms abilities, industry environment that could cause actual results and developments to differ materially from those expressed or implied by forward looking statements. Investors should not place undue reliance on them.

Legal Disclaimer

Consolidated Financial Results

Howard Chan

CFO

3

Consolidated Income Statement (1st Quarter)(ROC GAAP-comparison base)

- 6%2.2%2,7382.2%2,571Operating Income - GAAP

2.3%2,9521.7%2,026PAT

1.210.78EPS

2.6%3,3032.4%2,755PBT

0.4%5650.2%185Non-Operating Income

-13%8.4%10,7277.8%9,348Operating Expenses

-11%10.6%13,46510.0%11,918Gross Profit

- 7%100%127,376100%119,086Revenue

ChangeChange1Q1Q’’08081Q1Q’’0909(NT$ Million)

Note: Figures in 1Q’09 are un-audited

4

Consolidated Revenue and Gross Margin

0

25,000

50,000

75,000

100,000

125,000

150,000

175,000

(NT

$ M

illio

n)

0.0%

5.0%

10.0%

15.0%

Revenue 82,518 104,184 82,996 72,855 94,726 118,516 99,513 93,520 121,934 147,099127,376124,791159,163134,944119,086

Gross Margin 9.9% 10.3% 10.7% 10.7% 10.0% 10.8% 9.5% 10.6% 10.3% 10.3% 10.6% 10.8% 10.1% 10.6% 10.0%

Revenue Growth 47% 47% 26% 11% 15% 14% 20% 28% 29% 24% 28% 33% 31% -8% -7%

3Q'05 4Q'05 1Q'06 2Q'06 3Q'06 4Q'06 1Q'07 2Q'07 3Q'07 4Q'07 1Q'08 2Q'08 3Q'08 4Q'08 1Q'09

1Q, 2009 Revenue Growth: 1Q, 2009 Revenue Growth: --7% Y/Y7% Y/Y

Note: The figures include Gateway since 4Q’07, Packard Bell since 1Q ’08 and E-ten since 3Q’08

5

Consolidated Operating Income

0

1,000

2,000

3,000

4,000

5,000

(NT

$ m

illio

n)

0.0%

1.0%

2.0%

3.0%

4.0%

Op. Income 1,778 2,272 1,925 1,516 1,976 2,396 1,947 1,961 2,807 3,469 2,738 2,710 4,650 3,975 2,571

Op. Margin - % 2.2% 2.2% 2.3% 2.1% 2.1% 2.0% 2.0% 2.1% 2.3% 2.4% 2.2% 2.2% 2.9% 2.9% 2.2%

3Q'05 4Q'05 1Q'06 2Q'06 3Q'06 4Q'06 1Q'07 2Q'07 3Q'07 4Q'07 1Q'08 2Q'08 3Q'08 4Q'08 1Q'09

Note: (a) The figures include Gateway since 4Q’07, Packard Bell since 1Q ’08, and E-ten since 3Q’08

(b) The figures have expensed employee bonuses and board of directors’ remuneration since 2008.

6

Consolidated Balance Sheet

4%9,3374%10,331Short-term borrowings

2%4,1352%4,119Long-term Debt

14%34,74714%37,656Intangible asset

45%108,71337%98,058Notes & Account receivable

30%72,30631%80,509Account payable

34%82,87833%86,242Total Shareholders' Equity

66%160,56567%176,236Total Liabilities

61%149,31563%164,688Current Liabilities

27%67,672 28%73,848 Other current liabilities

100%243,442100%262,478Total Asset

1%3,1971%3,383Others

5%12,3335%12,252Property, plant and equipment

Dec. 31, 2008Dec. 31, 2008

3%6,7743%7,446Long-term Investment

77%186,39177%201,741Total Current Assets

6%13,5396%15,525Others

16%40,02813%33,622Inventory

1%1,9690%622Financial Assets-Current

9%22,14221%53,914Cash and cash equivalence

Current Assets

Mar. 31, 2009Mar. 31, 2009(NT$ Million)

Dividend Policy (NT$ per share)

3.850.154.452006

3.600.155.482007

3.00.23.832005

0.10

Stock

4.72

EPS

2.002008

CashYear

Business Review

Gianfranco Lanci

Acer Inc. CEO & President

Acer Brand Market Position (Q1 ’09 Preliminary)

10

WW TOTAL PC MARKET: TOP VENDORS

WW NOTEBOOK MARKET: TOP VENDORS

#219.6% Market Share

#312.8% Market Share

Gartner Q1 09

0%

4%

8%

12%

16%

20%

2001 2002 2003 2004 2005 2006 2007 2008 Q1

2009

Dell

HP

Acer

Lenovo

Toshiba

0%

4%8%

12%16%

20%24%

2001 2002 2003 2004 2005 2006 2007 2008 Q1

2009

HP

Dell

Acer

Toshiba

Lenovo

11

US PC MARKET: TOP VENDORS

US NOTEBOOK MARKET: TOP VENDORS

#313.6% Market Share

0%

4%

8%

12%

16%

20%

24%

28%

32%

HP Dell Acer Apple Toshiba

Q1 08 Q1 09

#316.8% Market Share

Gartner Q1 09

0%

4%

8%

12%

16%

20%

24%

28%

HP Dell Acer Toshiba Apple

Q1 08 Q1 09

12

EMEA PC MARKET: TOP VENDORS

EMEA NOTEBOOK MARKET: TOP VENDORS

#126.6% Market Share

#219.1% Market Share

Gartner Q1 09

0%

3%

6%

9%

12%

15%

18%

21%

HP Acer Dell Toshiba ASUS

Q1 2008

Q1 2009

0%

3%

6%9%

12%

15%

18%21%

24%

27%

Acer HP Toshiba Dell ASUS

Q1 2008

Q1 2009

13

ASIA PC MARKET: TOP VENDORS

ASIA NOTEBOOK MARKET: TOP VENDORS

#313.9% Market Share

#47.3% Market Share

Gartner Q1 09

0%

3%

6%

9%

12%

15%

Lenovo HP Dell Acer ASUS

Q1 2008

Q1 2009

0%3%6%9%

12%15%18%21%

HP Lenovo Acer ASUS Dell

Q1 2008

Q1 2009

14

LA PC MARKET: TOP VENDORS

LA NOTEBOOK MARKET: TOP VENDORS

#220.7% Market Share

#37.6% Market Share

Gartner Q1 09

0%

3%

6%

9%

12%

15%

HP Dell Acer Positivo Lenovo

Q1 2008

Q1 2009

0%4%8%

12%16%20%24%28%32%

HP Acer Dell Toshiba Positivo

Q1 2008

Q1 2009

15

IT Product Revenue Breakdown by Geography

49%

30%

14%

2% 5%

EMEA Pan America

Asia Pacific Taiwan

China

Note: (a) Asia Pacific excluding Greater China (Taiwan, HK, and Mainland China)

(b) EMEA stands for Europe, Middle East and Africa

Q1, 2009 US$3,400M

(NT$115,701 M)

48%

31%

14%

2% 5%

EMEA Pan America

Asia Pacific Taiwan

China

Q1, 2008 US$3,912M

(NT$123,245 M)

16

IT Product Revenue Breakdown (Netbook Combined)

Note: Others include servers, projector and IA products

63%17%

17%3%

Notebook Desktop PC

Display Others

Q1, 2009 US$3,400M

(NT$115,701 M)

Q1, 2008 US$3,912M

(NT$123,245 M)

68%

17%

12%3%

Notebook Desktop PC

Display Others

17

17

19

22

32

30

17

23

32

28

23

27

34

28

3031

191919

1312

15 15

1214

18

10

20

30

40

1Q

'03

2Q

'03

3Q

'03

4Q

'03

1Q

'04

2Q

'04

3Q

'04

4Q

'04

1Q

'05

2Q

'05

3Q

'05

4Q

'05

1Q

'06

2Q

'06

3Q

'06

4Q

'06

1Q

'07

2Q

'07

3Q

'07

4Q

'07

1Q

'08

2Q

'08

3Q

'08

4Q

'08

1Q

'09

Inventory Turnover Days (ADS)

IT Products Business IT Products Business

18

Operating Expenses as % of Total Revenue

IT Product Business IT Product Business

7.2%

8.0%

7.5%

8.07%

8.02%

8.75%8.80%

6.58%

7.61%

7.72%

7.48%

8.23%

7.65%

8.00%

7.75%7.4%

7.4%7.8%

7.6%

6.6%

7.0%

0.0%

8.0%

Q1 Q2 Q3 Q4

Y2004 Y2005 Y2006 Y2007 Y2008 Y2009

How to Keep Acer’s Growing

Momentum

J.T. Wang

Chairman & Acer Group CEO

20

Two Strategic Approaches in My Mind

1. Multi-brand

2. Technology set of Aspire Timeline

21

Conclusion

Continually growing quantity and

gaining market share is highly

possible in 2009.