Press Release Details

Thomson Reports 9% Revenue Growth and 11% Earnings Per Share Growth for the Third Quarter of 2004

October 26, 2004 at 9:07 AM EDT

STAMFORD, Conn., Oct. 26 /PRNewswire-FirstCall/ -- The Thomson Corporation (NYSE: TOC; TSX: TOC), one of the world's leading information services providers, today reported solid revenue and earnings growth in the third quarter of 2004 compared to the same period last year.

    Revenues rose 9% to $2.22 billion in the quarter and earnings increased
11% to $0.52 per share.  After adjusting for discontinued operations, one-time
items, and the impact from a tax accounting change, earnings increased 9% to
$0.47 per share.
    Thomson President and CEO Richard J. Harrington commented, "Thomson posted
revenue increases across each of our businesses, including double-digit gains
at our Financial and Scientific & Healthcare market groups.  Overall revenue
growth once again came largely from our core operations, where we continue to
see strong sales of electronically-delivered products, software tools and
services, as well as improving conditions in some of our important markets.
    "We also benefited from the contribution of recent acquisitions,
particularly at Thomson Financial, where TradeWeb and CCBN -- both acquired
this year -- continue to perform above our initial expectations.  Acquisitions
help to round out our content and software offerings and enable us to ling about $1.5 billion so far in 2004.  We
don't anticipate any significant additional activity for the balance of the
year and will likely see a return to a more normal level in 2005.
    "We are pleased with our performance so far this year and we remain on
track to achieve full-year 2004 revenue growth in line with our 7 to 9 percent
long-term target.  More important, we are positioning Thomson for continued
success by offering our customers information solutions that are critical to
their daily workflow needs and make them more productive while also
strengthening Thomson's position as a trusted business partner."

    Results for the Third Quarter of 2004

     Revenues increased 9% to $2.22 billion in the third quarter of 2004 as a

result of core growth, acquisitions and favorable currency translation.

     Excluding the effects of currency translation, revenues rose 7% in the
     quarter.

     Earnings attributable to common shares were $344 million, or $0.52 per

share, in the third quarter of 2004, compared to $306 million, or $0.47

     per share, in the third quarter of 2003.  After adjusting for
     discontinued operations, one-time items, and the impact from a tax
     accounting change, underlying earnings were $308 million, or $0.47 per
     share, for the third quarter this year, compared to $280 million, or

$0.43 per share, in the third quarter of 2003. The major one-time item

in the quarter was a $35 million tax benefit resulting from a UK tax

law change.

Adjusted EBITDA increased 10% to $735 million in the quarter. Adjusted

     EBITDA margin increased to 33.1% for the third quarter from 32.8% in the
     prior-year period.

Free cash flow in the third quarter was up 25% to $360 million, compared

     to $287 million in 2003 primarily due to higher adjusted EBITDA and a
     voluntary pension contribution made in the prior-year period for which
     there was no comparable outlay in 2004.

    Market Group Third-Quarter Highlights

    Legal & Regulatory

* Revenues were $840 million, a 6% increase over the prior-year period,

       and adjusted EBITDA grew 4% to $272 million.
     * Revenue growth was largely driven by sales of U.S. and international
       online legal services, strong demand for legal software, growth in the
       legal education business primarily as a result of increased
       enrollments, and strong growth in FindLaw, a marketing platform for law
       firms.
     * As the Legal & Regulatory group continued to shift print customers to
       online products and services, print and CD sales declined slightly in
       the quarter.

* Adjusted EBITDA growth benefited from higher revenues, partially offset

       by increased spending related to growth initiatives.

    Learning

     * Revenues were $752 million, a 5% increase over the prior-year period
       and adjusted EBITDA grew 9% to $302 million.
     * Revenue growth was largely the result of increased sales in higher
       education, library reference electronic products, and international
       operations.  Revenue growth also reflected increased sales in

professional e-testing, corporate e-learning, and vocational education.

       Growth was offset, in part, by continued weakness in the IT training
       market.

    Financial

     * Revenues grew to $455 million, an increase of 22% over the third
       quarter of 2003, and adjusted EBITDA increased 21% to $128 million.

* Revenue growth was due primarily to acquired companies (primarily CCBN

and TradeWeb). Thomson Financial also posted core revenue growth for

the second consecutive quarter.

* The Thomson ONE suite of products continued to gain traction in the

marketplace, as sales of Thomson ONE workstations increased 12% in the

third quarter of 2004, and increased 46% for the nine-month period, due

       to new client wins and user migration from legacy products.

    Scientific & Healthcare

     * Revenues were $187 million, up 11% from the third quarter of 2003,
       while adjusted EBITDA increased 25% to $50 million.

* Revenue growth was driven by acquisitions, including BIOSIS, continued

strong subscription growth of Web of Science, Web of Knowledge and

MICROMEDEX, increased revenues from healthcare print products,

primarily due to a shift in timing from the fourth quarter to the third

       quarter of 2004, and growth in customer spending for healthcare
       decision support products.
     * Adjusted EBITDA growth reflected higher revenues and cost management
       efforts.

    Corporate & Other

     * On October 8, 2004, Thomson announced it had signed a definitive
       agreement to sell the Thomson Media group for $350 million in cash to

Investcorp. The transaction is expected to close by year-end, subject

       to regulatory approvals and other customary closing conditions.
       Beginning in the second quarter of 2004, results for Thomson Media have
       been reported as discontinued operations and prior periods have been
       reclassified to reflect this change.

    Nine-Months Results

Revenues for the first nine months of 2004 increased 9% to $5.77 billion.

     Excluding the effects of currency translation, revenues rose 7% in the
     first nine months.

     Earnings attributable to common shares were $571 million, or $0.87 per
     common share, for the first nine months of 2004, compared to

$482 million, or $0.74 per common share, in the comparable 2003 period.

Adjusted earnings for the nine months of 2004, which exclude discontinued

operations, one-time items, and the impact from a tax accounting change,

were $481 million, or $0.73 per common share, compared to $356 million,

or $0.54 per common share, for the comparable period in 2003. The major

one-time items in the nine months of 2004, included a $22 million pretax

     gain from a legal settlement, as well as a $35 million tax benefit
     resulting from a UK tax law change.

     Free cash flow for the first nine months of 2004 increased to
     $691 million, versus $501 million in the comparable 2003 period.

    2004 Financial Outlook

Thomson expects full-year 2004 revenue growth to be in line with the Corporation's long-term target of 7% to 9% (excluding the effects of currency translation). Full-year 2004 revenue growth will continue to be driven by growth from existing businesses and supplemented by acquisitions.

Adjusted EBITDA is expected to continue to grow in the fourth quarter versus last year. Full-year adjusted EBITDA margin is expected to improve slightly reflecting continued operating improvements, partially offset by higher pension costs and corporate expenses.

    As stated in the previous outlook, overall adjusted earnings in the second
half of the year are expected to grow at a lower rate than in the first half
due largely to higher depreciation and a higher effective tax rate versus the
second half of 2003.

Thomson also expects to continue to generate strong free cash flow through the end of 2004.

The Thomson Corporation

    The Thomson Corporation (http://www.thomson.com), with 2003 revenues from
continuing operations of $7.44 billion, is a global leader in providing
integrated information solutions to business and professional customers.
Thomson provides value-added information, software tools and applications to
more than 20 million users in the fields of law, tax, accounting, financial
services, higher education, reference information, corporate training and
assessment, scientific research and healthcare.  With operational headquarters
in Stamford, Conn., Thomson has approximately 38,000 employees and provides
services in approximately 130 countries.  The Corporation's common shares are
listed on the New York and Toronto stock exchanges (NYSE: TOC; TSX: TOC).

    The Thomson Corporation will webcast a discussion of third-quarter results
beginning at 10:30 am EDT today.  To participate in the webcast, please visit
http://www.thomson.com and click on the "Investor Relations" link located at
the top of the page.

    Note:  The Corporation's financial statements are prepared in accordance
with Canadian generally accepted accounting principles (GAAP) and are reported
in U.S. dollars.  Prior periods have been restated for discontinued
operations.  Segmented results are presented on the basis of ongoing
businesses, which exclude disposals.  Disposals are businesses sold or held
for sale, which do not qualify as discontinued operations.  Adjusted EBITDA,
adjusted EBITDA margin, adjusted operating profit, free cash flow and adjusted
earnings from continuing operations are used by Thomson to measure the
Corporation's and its segments' performance but do not have any standardized
meaning prescribed by GAAP and therefore are unlikely to be comparable with
the calculation of similar measures used by other companies, and should not be
viewed as alternatives to operating profit, operating profit as a percentage
of revenues, net earnings, cash flow from operations or other measures of
financial performance calculated in accordance with GAAP.  We reconcile non-
GAAP financial measures to the most directly comparable GAAP measure in the
following tables.  We define adjusted EBITDA as earnings from continuing
operations before interest, taxes, depreciation and amortization, net other
income and equity in net losses of associates, net of tax.  Because adjusted
EBITDA excludes interest and taxes, it provides a more standard comparison
among businesses by eliminating differences that arise due to the manner in
which they were acquired or funded.  We use the measure as a supplemental cash
flow metric as adjusted EBITDA also excludes depreciation and amortization of
identifiable intangible assets, which are both non-cash charges.  Net other
income, which normally includes items such as gains and losses on sales of
businesses, is excluded from adjusted EBITDA, as this item is not considered
relevant to operating performance.  Finally, as the results of equity in
associates are not directly under our control, we exclude this item from our
analysis of current operating performance.  We also use adjusted EBITDA
margin, which we define as adjusted EBITDA as a percentage of revenues.
Adjusted operating profit is defined as operating profit before amortization
of identifiable intangible assets.  We use this measure for our segments
because we do not consider such amortization to be a controllable operating
cost for purposes of assessing the current performance of our segments.  We
also use adjusted operating profit margin, which we define as adjusted
operating profit as a percentage of revenues.  We evaluate our operating
performance based on free cash flow, which we define as net cash provided by
operating activities less additions to property and equipment, other investing
activities and dividends paid on our preference shares.  We use free cash flow
as a performance measure because it represents cash available to repay debt,
pay common dividends and fund new acquisitions.  We present our earnings
attributable to common shares and per share amounts after adjusting for non-
recurring items, discontinued operations, and other items affecting
comparability, which we refer to as adjusted earnings from continuing
operations and adjusted earnings per common share from continuing operations.
We use these measures to assist in comparisons from one period to another.
Adjusted earnings per common share from continuing operations do not represent
actual earnings per share attributable to shareholders.
    This news release, in particular the section under the heading "2004
Financial Outlook," includes forward-looking statements that are based on
certain assumptions and reflect the Corporation's current expectations.  These
forward-looking statements are subject to a number of risks and uncertainties
that could cause actual results or events to differ materially from current
expectations.  Some of the factors that could cause actual results to differ
materially from current expectations are: actions of our competitors; failure
of our significant investments in technology to increase our revenues or
decrease our operating costs; failure to fully derive anticipated benefits
from our acquisitions; failure to develop additional products and services to
meet our customers' needs, attract new customers or expand into new geographic
markets; failure to meet the special challenges involved in expansion of our
operations outside North America; failure to recruit and retain high quality
management and key employees; consolidation of our customers; increased self-
sufficiency of our customers; increased accessibility by our customers to free
or relatively inexpensive information sources; failure to maintain the
availability of information obtained through licensing arrangements and
changes in the terms of our licensing arrangements; changes in the global
economic conditions; inadequate protection of our intellectual property
rights; an increase in our effective income tax rate; impairment loss
affecting our goodwill and identifiable intangible assets recorded on our
balance sheet; and failures or disruptions of our electronic delivery systems
or the Internet.  Additional factors are discussed in the Corporation's
materials filed with the securities regulatory authorities in Canada and the
United States from time to time, including the Corporation's annual
information form, which is contained in its annual report on Form 40-F for the
year ended December 31, 2003.  The Corporation disclaims any intention or
obligation to update or revise any forward-looking statements, whether as a
result of new information, future events or otherwise.


                      Consolidated Statement of Earnings
           (millions of U.S. dollars, except per common share data)
                                 (unaudited)

                             Three Months Ended          Nine Months Ended
                             ------------------          -----------------
                                September 30                September 30
                             ------------------          -----------------
                              2004         2003 (1)        2004      2003 (1)
                             -----        -----          ------     -----
                                      (restated)                (restated)

    Revenues                 2,223        2,044           5,771     5,305
    Cost of sales, selling,
     marketing, general and
      administrative
       expenses             (1,488)      (1,373)         (4,261)   (3,972)
    Depreciation              (173)        (162)           (454)     (430)
    Amortization               (70)         (69)           (210)     (210)
                             -------     --------        --------   -------
    Operating profit           492          440             846       693
    Net other (expense) income  (1)          23              28        79
    Net interest expense and
     other financing costs     (63)         (64)           (176)     (192)
    Income taxes              (100)        (101)           (148)     (133)
    Equity in net losses of
     associates, net of tax     --          (3)              (1)      (12)
                             -------      -------        --------   -------
    Earnings from continuing
     operations                328         295              549       435
    Earnings from discontinued
     operations, net of tax     16          12               24        34
                             -------      -------        --------   -------
    Net earnings               344         307              573       469
    Dividends declared on
     preference shares          --          (1)              (2)       (8)
    Net gain on redemption
     of Series V preference
      shares                    --          --               --        21
                             -------     -------         ---------   ------
    Earnings attributable
     to common shares          344         306              571       482
                             =======     =======        ==========   ======
    Basic and diluted
     earnings per common
      share                  $0.52       $0.47            $0.87     $0.74
                            ========     =======        ==========  =======
    Supplemental earnings
    ---------------------
     information:
     ------------
    Earnings attributable
     to common shares,
      as above                 344         306              571       482
    Adjustments:
     One time items:
      Net other expense (income) 1         (23)             (28)      (79)
      Tax on above item         --           9               11         8
      Release of tax credits   (35)         --              (35)       --
      Net gain on redemption of
       Series V preference
        shares                  --          --               --       (21)
    Interim period effective
     tax rate normalization(2)  14          --              (14)       --
    Discontinued operations    (16)        (12)             (24)      (34)
                            --------     -------         ---------   ------
    Adjusted earnings from
     continuing operations     308         280              481       356
                           ========      =======         ========   ======
    Adjusted basic and diluted
     earnings per common share
      from continuing
       operations            $0.47       $0.43            $0.73     $0.54
                           =========     =======         =======   =======

    Notes to consolidated statement of earnings
    -------------------------------------------

(1) Effective January 1, 2004, Thomson adopted a new accounting standard

         related to the recognition of liabilities for asset retirement
         obligations comprising obligations to restore leased facilities on
         termination of leases.  This standard required restatement of all
         prior periods.  In the consolidated statements of earnings and cash
         flow, for the three and nine months ended September 30, 2003,
         depreciation expense was increased by $1 million and $2 million,
         respectively, and income taxes were decreased by $1 million in each
         period, resulting in no change in net earnings for the three months

ended September 30, 2003 and a decrease of $1 million in net earnings

         for the nine months ended September 30, 2003. In addition, the
         company restated all periods to reflect Thomson Media as a
         discontinued operation.

     (2) Adjustment to reflect income taxes based on the estimated full year
         effective tax rate of the consolidated group.  As a result of this
         tax accounting change, reported earnings for the three and nine
         months ended September 30, 2004 reflect income taxes based on

estimated effective tax rates of each of the group's jurisdictions.

         The adjustment reallocates estimated full-year income taxes between
         interim periods, but has no effect on full year income taxes.


                          Consolidated Balance Sheet
                          (millions of U.S. dollars)

                                                September 30,   December 31,
                                                        2004           2003(1)
                                                  (unaudited)     (restated)
    Assets
    Cash and cash equivalents                            374            683
    Accounts receivable, net of allowances             1,389          1,497
    Inventories                                          324            309
    Prepaid expenses and other current assets            303            307
    Deferred income taxes                                181            181
    Current assets of discontinued operations             30             67
                                                 ------------  

------------

    Current assets                                     2,601          3,044

    Property and equipment, net                        1,579          1,538
    Identifiable intangible assets, net                4,499          4,334
    Goodwill                                           8,594          8,089
    Other non-current assets                           1,316          1,247
    Non-current assets of discontinued operations        202            433
                                                  -----------   ------------
    Total assets                                      18,791         18,685
                                                  ===========   

============

    Liabilities and shareholders' equity
    Liabilities
    Short-term indebtedness                               19             87
    Accounts payable and accruals                      1,407          1,520
    Deferred revenue                                     871            939
    Current portion of long-term debt                    211            484
    Current liabilities of discontinued operations        54            115
                                                   ----------   ------------
    Current liabilities                                2,562          3,145

    Long-term debt                                     4,106          3,684
    Other non-current liabilities                      1,028            998
    Deferred income taxes                              1,602          1,608
    Non-current liabilities of discontinued operations    29             57
                                                      -------   ------------
    Total liabilities                                  9,327          9,492

    Shareholders' equity
    Capital                                            2,683          2,639
    Cumulative translation adjustment                    285            259
    Retained earnings                                  6,496          6,295
                                                     --------  

------------

    Total shareholders' equity                         9,464          9,193
                                                     --------   

------------

Total liabilities and shareholders' equity 18,791 18,685

                                                    =========   

============

(1) Effective January 1, 2004, Thomson adopted a new accounting standard

related to the recognition of liabilities for asset retirement

obligations comprising obligations to restore leased facilities on

termination of leases. This standard required restatement of all

prior periods. In the consolidated balance sheet, retained earnings

        at December 31, 2003 were reduced by $7 million.  In addition, the
        company restated the December 31, 2003 balance sheet to reflect
        Thomson Media as a discontinued operation.


                     Consolidated Statement of Cash Flow
                          (millions of U.S. dollars)
                                 (unaudited)

                                 Three Months             Nine Months Ended
                                 ------------             -----------------
                                    Ended                       Ended
                                    -----                       -----
                                 September 30                September 30
                                 ------------                ------------
                              2004         2003          2004         2003
                              -----------------          -----------------
                                  (restated)                (restated)

    Cash provided by (used in):
    Operating activities
    --------------------
    Net earnings               344          307          573          469
    Remove earnings from
     discontinued operations   (16)         (12)         (24)         (34)
    Add back (deduct) items
     not involving cash:
      Amortization of
       development costs
        and capitalized
         software                9            7           24           31
      Depreciation             173          162          454          430
      Amortization              70           69          210          210
      Net losses (gains)
       on disposals of
        businesses and
         investments             1           (1)          (4)         (57)
      Deferred income taxes     (9)          85            4           99
      Equity in losses of
       associates, net of tax   --            3            1           12
      Other, net                12           18          102           83
    Voluntary pension
     contribution               --          (50)          --          (50)
    Changes in working capital
     and other items           (68)        (162)        (205)        (294)
    Cash provided by operating
     activities - discontinued
      operations                15           27           30           46
                              ------------------       -------------------
    Net cash provided by
     operating activities      531          453        1,165          945
                              ------------------       -------------------
    Investing activities
    --------------------
    Acquisitions              (155)         (64)        (810)        (186)
    Proceeds from disposals     --           --           11          284
    Additions to property
     and equipment, less
      proceeds from disposals (159)        (147)        (430)        (368)
    Other investing activities (12)         (14)         (40)         (61)
    Additions to property and
     equipment of discontinued
      operations                --           (3)          (2)          (6)
    Proceeds from disposals
     of discontinued operations --           --          137            2
    Cash used in other investing
     activities - discontinued
      operations                --            2           (5)         (15)
                             -------------------       -------------------
    Net cash used in investing
     activities               (326)        (226)      (1,139)        (350)
                             -------------------       -------------------

    Financing activities
    --------------------
    Proceeds from debt          --          450          434          451
    Repayments of debt        (332)        (250)        (332)        (250)
    Net borrowings
    (repayments) under
     short-term loan
      facilities                13         (257)         (75)           4
    Redemption of Series V
     preference shares          --           --           --         (311)
    Dividends paid on
     preference shares          --          (2)           (2)          (9)
    Dividends paid on common
     shares                   (122)       (115)         (362)        (540)
    Other financing
     activities, net             1          (2)            2           (1)
                             -------------------       --------------------
    Net cash used in financing
     activities               (440)       (176)         (335)        (656)
                             -------------------       --------------------

    Translation adjustments     --            7           --            8
                             -------------------       --------------------
    (Decrease) increase in
     cash and cash
      equivalents             (235)          58         (309)         (53)
    Cash and cash
     equivalents at
      beginning of period      609          598          683          709
                             -------------------       --------------------
    Cash and cash equivalents
     at end of period          374          656          374          656
                            ====================       ====================

    Supplemental cash flow information:
    ----------------------------------
    Net cash provided by
     operating activities,
      as above                 531          453        1,165          945
    Additions to property
     and equipment, as above  (159)        (147)        (430)        (368)
    Other investing activities,
     as above                  (12)         (14)         (40)         (61)
    Additions to property and
     equipment of discontinued
      operations                --           (3)          (2)          (6)
    Dividends paid on
     preference shares,
      as above                  --           (2)          (2)          (9)
                            --------------------       --------------------
    Free cash flow             360          287          691          501
                            ====================       ====================


                        Business Segment Information *
                          (millions of U.S. dollars)
                                 (unaudited)

                           Three Months Ended           Nine Months Ended
                           ------------------           -----------------
                              September 30                September 30
                             --------------             ---------------
                          2004      2003(4)  Change  2004      2003(4) Change
                          ----      ----     ------  ----     -----    ------
    Revenues:
     Legal & Regulatory    840       793      6%    2,447     2,236      9%
     Learning              752       714      5%    1,531     1,438      6%
     Financial             455       372     22%    1,260     1,127     12%
     Scientific &
      Healthcare           187       169     11%      564       519      9%
     Intercompany
      eliminations         (11)       (8)             (33)      (30)
                         -------  --------          -------  -------
     Total ongoing
      businesses         2,223     2,040      9%    5,769     5,290      9%
     Disposals (2)          --         4                2        15
                         ------- ---------          ------- --------
     Total revenues      2,223     2,044      9%    5,771     5,305      9%
                         ======  =========          ======= ========
    Adjusted EBITDA: (3)
     Legal & Regulatory    272       262      4%      751       657     14%
     Learning              302       278      9%      337       301     12%
     Financial             128       106     21%      340       301     13%
     Scientific &
      Healthcare            50        40     25%      134       120     12%
     Corporate and
      other(1)             (17)      (15)             (49)      (49)
                         ------- ---------         -------- --------
     Total ongoing
      businesses           735       671     10%    1,513     1,330     14%
     Disposals (2)          --        --               (3)        3
                         ------- ---------         -------- --------
     Total Adjusted
      EBITDA               735       671     10%    1,510     1,333     13%
                        ======== =========         ======== ========

    Operating Profit: (3)
     Adjusted Operating
      Profit by Segment
       Legal & Regulatory  223       215      4%      606       523     16%
       Learning            237       218      9%      194       170     14%
       Financial            80        62     29%      206       170     21%
       Scientific &
        Healthcare          43        33     30%      113        97     16%
       Corporate and
        other(1)           (21)      (19)             (60)      (60)
                        --------  --------         ---------  --------
       Total ongoing
        businesses         562       509     10%    1,059       900     18%
       Disposals (2)        --        --               (3)        3
                        --------  --------         ---------  --------
    Total adjusted
     operating profit      562       509     10%    1,056       903     17%
    Amortization           (70)      (69)            (210)     (210)
                        --------  --------         ---------  --------
    Operating Profit       492       440     12%      846       693     22%
                        ========  ========         =========  ========
    *Notes to business segment information for continuing operations
     ---------------------------------------------------------------

     (1) Corporate and other includes corporate costs and costs associated
         with the Corporation's stock related compensation expense.

(2) Disposals consist of the results of businesses sold or held for sale,

which do not qualify as discontinued operations.

(3) Please see reconciliations to GAAP measures in the following tables.

(4) Effective January 1, 2004, Thomson adopted a new accounting standard

related to the recognition of liabilities for asset retirement

obligations. This standard required restatement of all prior

periods. For the three and nine months ended September 30, 2003,

adjusted operating profit was decreased by $1 million and $2 million,

         respectively.

                               Reconciliations
   Reconciliation of Adjusted EBITDA to Net Earnings and Adjusted Operating
                          Profit to Operating Profit
                    (millions of U.S. dollars, unaudited)

                For the Three Months Ended September 30, 2004
                ----------------------------------------------

                                       Scientific
              Legal                         &     Corp.
                &                        Health-   and
           Regulatory Learning Financial  care   Other Ongoing Disposals Total
   

---------------------------------------------------------------------------

    Adjusted
     EBITDA     272     302       128      50     (17)   735      --     735
    Less:
    Deprecia-
     tion       (49)   (65)      (48)      (7)     (4)  (173)     --    (173)
  

--------------------------------------------------------------------------

    Adjusted
     operating
      profit    223    237        80       43     (21)   562      --     562
    Less:
     Amorti-
      zation    (24)   (17)      (23)      (6)     --    (70)     --     (70)
  

--------------------------------------------------------------------------

Operating

profit 199 220 57 37 (21) 492 -- 492

             =========================================================
    Net other expense                                                    

(1)

Net interest expense

     and other financing costs                                          

(63)

    Income taxes                                                       

(100)

    Equity in net losses of associates, net of tax                       

--

------

    Earnings from continuing operations                                 

328

    Earnings from discontinued operations, net of tax                    
16
                                                                        ------
    Net earnings                                                         344
                                                                        ======


                      For Three Months Ended September 30, 2003
                      ------------------------------------------

                                       Scientific
              Legal                         &     Corp.
                &                        Health-   and
           Regulatory Learning Financial  care   Other Ongoing Disposals Total
   

---------------------------------------------------------------------------

    Adjusted
     EBITDA    262       278      106      40     (15)   671      --     671
    Less:
     Deprecia-
      tion     (47)      (60)     (44)     (7)     (4)  (162)     --    (162)
   

-------------------------------------------------------------------------

    Adjusted
     operating
      profit   215       218       62      33     (19)   509      --     509
    Less:
    Amortiza-
     tion      (31)      (17)     (16)     (5)     --    (69)     --     (69)
   

-------------------------------------------------------------------------

Operating

profit 184 201 46 28 (19) 440 -- 440

             ==========================================================

Net other

     income                                                               

23

    Net interest expense and other financing costs                      

(64)

    Income taxes                                                       

(101)

    Equity in net losses of associates, net of tax                       

(3)

------

    Earnings from continuing operations                                 

295

    Earnings from discontinued operations, net of tax                    
12
                                                                       ------
    Net earnings                                                         307
                                                                       ======

   Reconciliation of Adjusted EBITDA to Net Earnings and Adjusted Operating
                    Profit to Operating Profit (continued)
                    (millions of U.S. dollars, unaudited)


                 For the Nine Months Ended September 30, 2004
                ----------------------------------------------

                                       Scientific
              Legal                         &     Corp.
                &                        Health-   and
           Regulatory Learning Financial  care   Other Ongoing Disposals Total
   

---------------------------------------------------------------------------

    Adjusted
     EBITDA    751       337     340       134    (49)  1,513     (3)   1,510
    Less:
     Deprecia-
      tion    (145)     (143)   (134)      (21)   (11)   (454)    --     (454)
  

---------------------------------------------------------------------------

    Adjusted
     operating
      profit   606       194     206       113    (60)  1,059     (3)   1,056
    Less:
    Amortiza-
     tion      (78)      (52)    (59)      (21)    --    (210)    --     (210)
 

----------------------------------------------------------------------------

Operating

profit 528 142 147 92 (60) 849 (3) 846

             ===========================================================
    Net other income                                                       

28

    Net interest expense and other financing costs                      

(176)

    Income taxes                                                        

(148)

    Equity in net losses of associates, net of tax                         

(1)

-----

    Earnings from continuing operations                                  

549

    Earnings from discontinued operations, net of tax                      24
                                                                         -----
    Net earnings                                                          573
                                                                         =====
               For the Nine Months Ended September 30, 2003
               ----------------------------------------------

                                       Scientific
              Legal                         &     Corp.
                &                        Health-   and
           Regulatory Learning Financial  care   Other Ongoing Disposals Total
  

---------------------------------------------------------------------------

    Adjusted
     EBITDA    657       301     301      120      (49)  1,330     3    1,333
    Less:
    Deprecia-
     tion     (134)     (131)   (131)     (23)     (11)   (430)   --     (430)
   

--------------------------------------------------------------------------

    Adjusted
     operating
      profit   523       170     170       97      (60)    900     3      903
    Less:
    Amortiza-
     tion      (80)      (63)    (47)     (20)      --    (210)   --     (210)
  

---------------------------------------------------------------------------

Operating

profit 443 107 123 77 (60) 690 3 693

              ===========================================================
    Net other income                                                       

79

    Net interest expense and other financing costs                      

(192)

    Income taxes                                                        

(133)

    Equity in net losses of associates, net of tax                       

(12)

-----

    Earnings from continuing operations                                  

435

    Earnings from discontinued operations, net of tax                      34
                                                                         -----
    Net earnings                                                          469
                                                                         =====

Reconciliation of Adjusted EBITDA Margin and Adjusted Operating Profit Margin
                          to Operating Profit Margin
                   (as a percentage of revenue, unaudited)

                    For the Three Months Ended September 30, 2004
                   ----------------------------------------------

                                          Scientific
              Legal                           &
                &                          Health-
           Regulatory  Learning  Financial  care    Ongoing  Disposals  Total
   

--------------------------------------------------------------------------

    Adjusted
     EBITDA    32.4%   40.2%       28.1%    26.7%      33.1%      --    33.1%
    Less:
    Deprecia-
     tion      (5.9%)  (8.7%)    (10.5%)    (3.7%)     (7.8%)     --    (7.8%)
   

--------------------------------------------------------------------------

    Adjusted
     operating
      profit   26.5%   31.5%      17.6%     23.0%      25.3%      --    25.3%
    Less:
    Amortiza-
     tion      (2.8%)  (2.2%)     (5.1%)    (3.2%)     (3.2%)     --    (3.2%)
   

--------------------------------------------------------------------------

Operating

profit 23.7% 29.3% 12.5% 19.8% 22.1% -- 22.1%

==========================================================================

                    For the Three Months Ended September 30, 2003
                   -----------------------------------------------

                                          Scientific
              Legal                           &
                &                          Health-
           Regulatory  Learning  Financial  care    Ongoing  Disposals  Total
   

--------------------------------------------------------------------------

    Adjusted
     EBITDA    33.0%    38.9%      28.5%    23.7%    32.9%       --     32.8%
    Less:
    Deprecia-
     tion      (5.9%)   (8.4%)    (11.8%)   (4.2%)   (7.9%)      --     (7.9%)
   

--------------------------------------------------------------------------

    Adjusted
     operating
      profit   27.1%    30.5%      16.7%    19.5%    25.0%       --     24.9%
    Less:
    Amortiza-
     tion      (3.9%)   (2.3%)     (4.3%)   (2.9%)   (3.4%)      --     (3.4%)
   

--------------------------------------------------------------------------

Operating

profit 23.2% 28.2% 12.4% 16.6% 21.6% -- 21.5%

==========================================================================


                 For the Nine Months Ended September 30, 2004
                 ---------------------------------------------

                                         Scientific
              Legal                           &
                &                          Health-
           Regulatory  Learning  Financial  care    Ongoing  Disposals  Total
   

--------------------------------------------------------------------------

    Adjusted
     EBITDA    30.7%     22.0%    27.0%      23.8%    26.2%  (150.0%)   26.2%
    Less:
    Deprecia-
     tion      (5.9%)    (9.3%)  (10.7%)     (3.8%)   (7.8%)     --     (7.9%)
   

--------------------------------------------------------------------------

    Adjusted
     operating
      profit   24.8%     12.7%    16.3%      20.0%    18.4%  (150.0%)   18.3%
    Less:
    Amortiza-
     tion      (3.2%)    (3.4%)   (4.6%)     (3.7%)   (3.7%)     --     (3.6%)
   

--------------------------------------------------------------------------

Operating

profit 21.6% 9.3% 11.7% 16.3% 14.7% (150.0%) 14.7%

==========================================================================

                   For the Nine Months Ended September 30, 2003
                   ---------------------------------------------

                                         Scientific
              Legal                           &
                &                          Health-
           Regulatory  Learning  Financial  care    Ongoing  Disposals  Total
   

--------------------------------------------------------------------------

    Adjusted
     EBITDA    29.4%     20.9%     26.7%    23.1%     25.1%   20.0%     25.1%
    Less:
    Deprecia-
     tion      (6.0%)    (9.1%)   (11.6%)   (4.4%)    (8.1%)    --      (8.1%)
   

--------------------------------------------------------------------------

    Adjusted
     operating
      profit   23.4%     11.8%     15.1%    18.7%     17.0%   20.0%     17.0%
    Less:
    Amortiza-
     tion      (3.6%)    (4.4%)    (4.2%)   (3.9%)    (4.0%)    --      (3.9%)
   

--------------------------------------------------------------------------

Operating

profit 19.8% 7.4% 10.9% 14.8% 13.0% 20.0% 13.1%

==========================================================================



     Media Contact:                         Investor Contact:
     Jason Stewart                          Frank J. Golden

Vice President, Media Relations Vice President, Investor Relations

     (203) 539-8339                         (203) 539-8470
     jason.stewart@thomson.com              frank.golden@thomson.com


SOURCE  The Thomson Corporation
    -0-                             10/26/2004
    /CONTACT:  Media, Jason Stewart, Vice President, Media Relations,
+1-203-539-8339, jason.stewart@thomson.com; or Investors, Frank J. Golden,
Vice President, Investor Relations, +1-203-539-8470, frank.golden@thomson.com,
all of The Thomson Corporation/
    /Web site:  /
    (TOC TOC.)

CO:  The Thomson Corporation
ST:  Ontario
IN:  CPR PUB MLM
SU:  ERN CCA

MP 
-- NYTU031 --
5096 10/26/2004 09:03 EDT http://www.prnewswire.com