Celanese CORP (Form: 8-K, Received: 12/14/2005 06:08:03)

Exhibit Number

Description

Slide presentation related to the presentation given by Celanese Corporation at its Investors Conference on December 13, 2005 in New York*

This release reflects three performance measures, net debt, adjusted EBITDA, and diluted adjusted earnings per share as non-U.S. GAAP measures.  The
most directly comparable financial measure presented in accordance with U.S. GAAP in our consolidated financial statements for net debt is total debt; for
adjusted EBITDA is net earnings (loss); for diluted adjusted earnings per share is net earnings (loss); and, for adjusted basic earnings per share is income
available to common shareholders.  For a reconciliation of these non-U.S. GAAP measures to U.S. GAAP figures, see the accompanying schedules to this
release.

Forward Looking Statements, Reconciliation and Use of Non-GAAP Measures
to U.S. GAAP

Adjusted EBITDA, a measure used by management to measure performance, is defined as earnings (loss) from continuing operations, plus interest expense net of
interest income, income taxes and depreciation and amortization, and further adjusted for certain cash and non-cash charges.  Our management believes adjusted
EBITDA is useful to investors because it is one of the primary measures our management uses for its planning and budgeting processes and to monitor and evaluate
financial and operating results.  Adjusted EBITDA is not a recognized term under U.S. GAAP and does not purport to be an alternative to net earnings as a measure
of operating performance or to cash flows from operating activities as a measure of liquidity.  Because not all companies use identical calculations, this presentation
of adjusted EBITDA may not be comparable to other similarly titled measures of other companies.  Additionally, adjusted EBITDA is not intended to be a measure of
free cash flow for management’s discretionary use, as it does not consider certain cash requirements such as interest payments, tax payments and debt service
requirements nor does it represent the amount used in our debt covenants.  Net debt is defined as total debt less cash and cash equivalents.  Our management uses
net debt to evaluate the Company's capital structure.   Diluted adjusted net earnings per share is defined as income available to common shareholders plus
preferred dividends, adjusted for special and one-time expenses and divided by the number of basic common  and diluted preferred shares outstanding as of
September 30, 2005.   We believe that the presentation of all of the non-U.S. GAAP information provides useful information to management and investors regarding
various financial and business trends relating to our financial condition and results of operations, and that when U.S. GAAP information is viewed in conjunction
with non-U.S. GAAP information, investors are provided with a more meaningful understanding of our ongoing operating performance.  This non-U.S. GAAP
information is not intended to be considered in isolation or as a substitute for U.S. GAAP financial information.

This presentation may contain “forward-looking statements,” which include information concerning the Company’s plans, objectives, goals, strategies, future
revenues or performance, capital expenditures, financing needs and other information that is not historical information.  When used in this presentation, the words
“estimates,” “expects,” “anticipates,” “projects,” “plans,” “intends,” “believes,” and variations of such words or similar expressions are intended to identify forward-
looking statements.  All forward-looking statements are based upon current expectations and beliefs and various assumptions.  There can be no assurance that the
Company will realize these expectations or that these beliefs will prove correct.

There are a number of risks and uncertainties that could cause actual results to differ materially from the forward-looking statements contained in this presentation.
Numerous factors, many of which are beyond the Company’s control, could cause actual results to differ materially from those expressed as forward-looking
statements.  For a discussion of some of the factors, we recommend that you  review the Company’s Annual Report  on Form 10-K at the SEC’s website at
www.sec.gov .  Any forward-looking statement speaks only as of the date on which it is made, and the Company undertakes no obligation to update any forward-
looking statements to reflect events or circumstances after the date on which it is made or to reflect the occurrence of anticipated or unanticipated events or
circumstances.


DELAWARE	001-32410	98-0420726
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)


				CELANESE CORPORATION
				By:				/s/ Steven M. Sterin
								Name:Steven M. Sterin Title: Vice President and Controller


	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)


	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


Item 7.01	Regulation FD Disclosure


Item 9.01	Financial Statements and Exhibits.