PARIS, September 26 /PRNewswire/ --

- Revenues +31% / Operating Profit +41% / Net Profit +51%

LeGuide.com S.A. (Alternext - ALGUI), the ndegrees1 French
independent editor of Internet shopping guides, shows strong growth as well
as profitability in its results for the 1st semester of 2008.

Consolidated Figures   30 June      %      30 June        %     Evolution
    in MEUR*                 2008   Turnover     2007     Turnover   S1 '08 /                                                                 
                                                                      S1 '07

    Turnover                  7.5       -         5.7         -        +31%
    Operating Profit          2.1     28.5%       1.5       26.6%      +41%
    Gross Profit              2.6     34.8%       1.7       29.2%      +57%
    Net Profit                1.8     23.5%       1.2       20.4%      +51%

    *Audited figures (review engagement), before dooyoo integration



Strong organic growth in 14 European countries

Total revenues of LeGuide.com S.A. was 7.5MEUR for the first
semester ending 30 June 2008, showing organic growth of 31% as compared with
the first semester of 2007. The group proves its European position with:

- a European turnover outside of France that represents an
ever growing part of its activity: 13% as compared to 9% at the end of June
2007,

- a broad choice for Internet users with 43,000 e-Merchants
and 136 million offers listed in Europe (gains of 39% and 45% respectively
compared to last year)

dooyoo, a social shopping guide acquired by LeGuide.com S.A.
in June 2008 and whose activities will be consolidated into the accounts from
July 1st, strengthens the group's activities in Germany, the United Kingdom,
Spain and Italy. With dooyoo, LeGuide.com becomes the 4th shopping guide in
Europe.*

Profit increase and high margins

As of 30 June 2008, LeGuide.com S.A. publishes again profit
figures that grow faster than its revenues. The operating profit reaches 2.1
MEUR, up 41% as compared with the 1st semester of 2007. The group boosts its
operating profit ratio to 28,5% although constantly expanding the marketing
expenses linked to its European development.

After consideration of the financial profit that grew 0.5
MEUR, net profit has risen by 51% to reach 1.8 MEUR.

The net share dividend reaches 0.53 EUR for 30 June 2008,
compared to 0.42 EUR a year earlier.

A solid balance sheet

The first six months activity generated a cash flow of 1.9
MEUR.

After financing the acquisition of dooyoo as well as a
significant technological investment, cash totals 16.8 MEUR as of 30 June
2008. LeGuide.com S.A. shows a firm financial structure with 23.7 MEUR of
equity and an indebtedness of 7 MEUR.

Pursuing its market share growth strategy in Europe

LeGuide.com S.A. continues to pursue its development strategy
of both its organic growth and its external growth. With the integration of
dooyoo, the activity pursued outside of France now represents more than 25%
of the consolidated revenue.

LeGuide.com S.A. confirms its objective to become the number 3
shopping guide in Europe as of 2010.

Publication of 2008 Q3 turnover on 23 October 2008, after closing

About LeGuide.com S.A. http://www.leguide.com/finance

LeGuide.com S.A. is the ndegrees 4 editor of online shopping
guides in Europe* and the ndegrees 1 French independent editor. Strongly
successful in France with its sites http://www.leguide.com,
http://www.leguide.net and http://www.webmarchand.com, the company has been
developing its business model abroad since 2004. The LeGuide.com S.A. network
is operational in 14 countries: in France, Belgium, Germany, Austria,
Switzerland, Luxemburg, Spain, the United Kingdom, Ireland, Poland, Italy,
the Netherlands, Sweden and Denmark.

As of July 1st 2008, LeGuide.com S.A. integrates the
activities of dooyoo, a shopping guide present in 4 key markets in European
e-commerce (Germany, the United Kingdom, Spain and Italy) and which possesses
a real expertise in consumer opinions and ratings.

LeGuide.com S.A. revenue for the 2007 fiscal year was 12.7
MEUR (excluding dooyoo whose turnover was 3.6 MEUR) and counts as of June
2008 a team of 70 collaborators.

LeGuide.com S.A. is qualified as "Innovative Business" by the
OSEO Anvar and is listed on Alternext on NYSE-Euronext Paris stock exchange
(mnemonic code ALGUI, ISIN code FR0010146092).

* Source Médiamétrie Nielsen/Netratings June 2008, Germany, Spain,
France, Italy, United Kingdom, Switzerland.

For more information: http://www.leguide.com/finance

LeGuide.com S.A.,
    Astrid Canevet,
    Phone: +33-1-55-43-36-10,
    finance@leguide.com;

    Actifin,
    SégolÚne de Saint Martin,
    Phone: +33-1-56-88-11-14,
    ssaintmartin@actifin.fr;

    Euroland Finance (Listing Sponsor),
    Julia Temin,
    Phone: +33-1-44-70-20-84,
    jtemin@euroland-finance.com