PARIS, September 13 /PRNewswire/ --

Consolidated figures   June 30, % Revenues  June % Revenues Progression
    in KEUR (1)               2007                30,
                                                2006                 H1 07 / 
                                                                     H1 06

    Revenues                 5,701        -    3,164       -         + 80%
    Operating profit         1,517     26.6%     780    24.7%        + 94%
    Earnings before tax      1,665     29.2%     789    24.9%       + 111%
    Net profit               1,163     20.4%     484    15.3%       + 140%



(1)Audited figures (financial compliance review)

Strong Increase in Revenues, Operating Profit and Cash

LeGuide.com revenues were 5.7 MEUR as of June 30, 2007, up 80%
compared to the first half of 2006. In keeping with company strategy,
international activity increased, accounting for 9% of first-half revenues,
up from 5% in mid-2006.

LeGuide.com S.A.'s operating profit was 1.5 MEUR as of June
30, 2007, having risen by almost 100% compared to the same period last year.
LeGuide.com S.A.'s fixed costs model has enabled the company to bring
personnel costs down to 28% of revenues, as compared to 40% in the first half
of 2006.

As of June 30, 2007, LeGuide.com S.A.'s operating margin had
progressed to reach 26.6%, compared to 24.7% in the first half of 2006.

The company's performance resulted in a net profit of 1.2MEUR,
as of June 30, 2007, up 140% from the same period last year.

A Solid Financial Structure

Activity in the first half of 2007 generated a cash flow of
1.7MEUR. As of June 30, 2007, LeGuide.com S.A. had a very solid balance
sheet, with 8.7MEUR in shareholder's equity, 8MEUR in cash (not including the
11.3 MEUR capital increase finalised in July), and no debt.

Continued Development and Site Launches in Two New European
Countries Before the End of the Financial Year.

As its European sites grow, LeGuide.com S.A. is reinforcing
its activities and reaffirming its position in Europe. The audience of the
company's network of sites in Europe was 5.2 million unique visitors in june
2007 (1)

In keeping with this trend, the company plans to extend its
network to two new countries by the end of the year, covering 14 European
countries by the end of 2007. This expansion is founded on Paris-based
structures that have been reinforced over the past few months (technology and
personnel).

Enlarging European audience and increasing the number of
offers listed on the network of online price comparison sites, shopping
search engines and guides continue to be the company's two primary areas of
focus. The network listed over 30,880 European e-merchants and 94 million
offers at the end of the half year period.

(1)source: Smart AdServer, June, 2007

Next press release: 3rd quarter 2007 Revenues, October 23 2007, after
closing

About LeGuide.com S.A.

As a respected online shopping guide, LeGuide.com S.A.'s role is both to
help online shoppers search for, compare, and purchase products online and to
increase e-merchants' visibility, audience, and sales. Strongly successful in
France with the sites http://www.leguide.com, www.leguide.net and
http://www.webmarchand.com, the company is developing internationally along
the same lines. The LeGuide.com S.A. network is present in 12 countries and
has sites in 7 languages. The company is composed of an international team of
59 people and in 2006 financial year its Revenues were 8.14MEUR. OSEO Anvar
has labelled LeGuide.com an "Innovative Company".

LeGuide.com S.A. is quoted on the Euronext Paris Alternext market, mnemo:
ALGUI, ISIN code: FR0010146092.

For more information: http://www.leguide.com/finance/en/societe.htm

Contacts:

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

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

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