We had product sales to three large wholesaler customers each accounting for more than 10% of total revenues for the years ended December 31, 2009, 2008 and 2007.
On a combined basis, these distributors accounted for 71% and 88% of worldwide gross revenues and U. S.  gross product sales, respectively, for 2009, as noted in the following table (dollar amounts in millions):
## Table 0 ##
We have entered into certain co-promotion agreements to market our products in certain geographic areas.
These agreements generally require us to share profits on product sales.
Under a co-promotion agreement, we and Pfizer market ENBREL in the United States and Canada for all approved indications.
Under a co-promotion agreement with GSK, we and GSK will commercialize Amgen’s Prolia?
in Europe, Australia, New Zealand and Mexico, and GSK will commercialize denosumab, for all indications in countries where we do not currently have a commercial presence (see “Business Relationships – GlaxoSmithKline plc”).
Additionally, we have entered into agreements with third-parties to market certain of our products, including Aranesp?, Neulasta?
and NEUPOGEN?
in certain geographic areas outside of the United States and to assist in marketing ENBREL in the United States.
In addition, we have granted J&J a license to commercialize recombinant human erythropoietin as a human therapeutic in the United States in all markets other than dialysis (see “Business Relationships — Johnson & Johnson”).
We have also granted Daiichi Sankyo Company, Limited (“Daiichi Sankyo”) a license to develop and commercialize denosumab in Japan in PMO, oncology and certain other indications (see “Business Relationships — Daiichi Sankyo Company, Limited”).
See “Government Regulation — FDA Regulation of Product Marketing and Promotion” for a discussion of the government regulation over product marketing and promotion.
Reimbursement Sales of all of our principal products are dependent, in part, on the availability and extent of coverage and reimbursement from third-party payers, including government and private insurance plans.
Most patients receiving our products are covered by government healthcare programs or private insurers.
Governments may regulate coverage, reimbursement and/or pricing of our products to control costs or to affect levels of use of our products, and private insurers may adopt or be influenced by government coverage and reimbursement methodologies.
Worldwide use of our products may be affected by cost containment pressures and cost shifting from governments and private insurers to healthcare providers or patients in response to ongoing initiatives to reduce or reallocate healthcare expenditures.
An increasing worldwide focus on patient access controls and cost containment by public and private insurers has resulted, and may continue to result, in reduced reimbursement rates for our products.
In addition, we believe that ongoing healthcare reform efforts will include long-term changes to the coverage and reimbursement of our products which may have a significant impact on our business.
U. S.  Reimbursement System Our principal products are predominantly sold in the United States and healthcare providers, including doctors, hospitals and other healthcare professionals and providers are reimbursed for their services by the
Becton, Dickinson and Company Notes to Consolidated Financial Statements — (Continued) The Company has a Restricted Stock Plan for Non-Employee Directors which reserves for issuance of 300,000 shares of the Company’s common stock.
No restricted shares were issued in 2009.
The Company has a Directors’ Deferral Plan, which provides a means to defer director compensation, from time to time, on a deferred stock or cash basis.
As of September 30, 2009, 86,643 shares were held in trust, of which 4,356 shares represented Directors’ compensation in 2009, in accordance with the provisions of the plan.
Under this plan, which is unfunded, directors have an unsecured contractual commitment from the Company.
The Company also has a Deferred Compensation Plan that allows certain highly-compensated employees, including executive officers, to defer salary, annual incentive awards and certain equity-based compensation.
As of September 30, 2009, 557,235 shares were issuable under this plan.
Note 16 — Earnings per Share The weighted average common shares used in the computations of basic and diluted earnings per share (shares in thousands) for the years ended September 30 were as follows:
## Table 1 ##
Note 17 — Segment Data The Company’s organizational structure is based upon its three principal business segments: BD Medical (“Medical”), BD Diagnostics (“Diagnostics”) and BD Biosciences (“Biosciences”).
The principal product lines in the Medical segment include needles, syringes and intravenous catheters for medication delivery; safety-engineered and auto-disable devices; prefilled IV flush syringes; syringes and pen needles for the self-injection of insulin and other drugs used in the treatment of diabetes; prefillable drug delivery devices provided to pharmaceutical companies and sold to end-users as drug/device combinations; surgical blades/scalpels and regional anesthesia needles and trays; critical care monitoring devices; ophthalmic surgical instruments; and sharps disposal containers.
The principal products and services in the Diagnostics segment include integrated systems for specimen collection; an extensive line of safety-engineered specimen blood collection products and systems; plated media; automated blood culturing systems; molecular testing systems for sexually transmitted diseases and healthcare-associated infections; microorganism identification and drug susceptibility systems; liquid-based cytology systems for cervical cancer screening; and rapid diagnostic assays.
The principal product lines in the Biosciences segment include fluorescence activated cell sorters and analyzers; cell imaging systems; monoclonal antibodies and kits for performing cell analysis; reagent systems for life sciences research; tools to aid in drug discovery and growth of tissue and cells; cell culture media supplements for biopharmaceutical manufacturing; and diagnostic assays.
The Company evaluates performance of its business segments based upon operating income.
Segment operating income represents revenues reduced by product costs and operating expenses.
The Company hedges against certain forecasted sales of U. S. -produced products sold outside the United States.
Gains and losses associated with these foreign currency translation hedges are reported in segment revenues based upon their proportionate share of these international sales of U. S. -produced products.
MetLife, Inc.  Notes to the Consolidated Financial Statements — (Continued Stock Options Stock Options are the contingent right of award holders to purchase shares of MetLife, Inc.  common stock at a stated price for a limited time.
All Stock Options have an exercise price equal to the closing price of MetLife, Inc.  common stock reported on the NYSE on the date of grant, and have a maximum term of ten years.
The vast majority of Stock Options granted have become or will become exercisable at a rate of one-third of each award on each of the first three anniversaries of the grant date.
Other Stock Options have become or will become exercisable on the third anniversary of the grant date.
Vesting is subject to continued service, except for employees who are retirement eligible and in certain other limited circumstances.
A summary of the activity related to Stock Options for the year ended December 31, 2010 is as follows
## Table 2 ##
(1) The aggregate intrinsic value was computed using the closing share price on December 31, 2010 of $44.44 and December 31, 2009 of $35.35, as applicable.
(2) The total fair value on the date of the grant was $53 million.
The fair value of Stock Options is estimated on the date of grant using a binomial lattice model.
Significant assumptions used in the Company’s binomial lattice model, which are further described below, include: expected volatility of the price of MetLife, Inc.  common stock; risk-free rate of return; expected dividend yield on MetLife, Inc.  common stock; exercise multiple; and the post-vesting termination rate.
Expected volatility is based upon an analysis of historical prices of MetLife, Inc.  common stock and call options on that common stock traded on the open market.
The Company uses a weighted-average of the implied volatility for publicly-traded call options with the longest remaining maturity nearest to the money as of each valuation date and the historical volatility, calculated using monthly closing prices of MetLife, Inc. ’s common stock.
The Company chose a monthly measurement interval for historical volatility as it believes this better depicts the nature of employee option exercise decisions being based on longer-term trends in the price of the underlying shares rather than on daily price movements.
The binomial lattice model used by the Company incorporates different risk-free rates based on the imputed forward rates for U. S.  Treasury Strips for each year over the contractual term of the option.
The table below presents the full range of rates that were used for options granted during the respective periods.
Dividend yield is determined based on historical dividend distributions compared to the price of the underlying common stock as of the valuation date and held constant over the life of the Stock Option.
The binomial lattice model used by the Company incorporates the contractual term of the Stock Options and then factors in expected exercise behavior and a post-vesting termination rate, or the rate at which vested options are exercised or expire prematurely due to termination of employment, to derive an expected life.
Exercise behavior in the binomial lattice model used by the Company is expressed using an exercise multiple, which reflects the ratio of exercise price to the strike price of Stock Options granted at which holders of the Stock Options are expected to exercise.
The exercise multiple is derived from actual historical exercise activity.
The post-vesting termination rate is determined from actual historical exercise experience and expiration activity under the Incentive Plans

<table><tr><td></td><td colspan="3"> Years ended December 31,</td></tr><tr><td></td><td> 2009</td><td> 2008</td><td> 2007</td></tr><tr><td>AmerisourceBergen Corporation:</td><td></td><td></td><td></td></tr><tr><td>Gross product sales</td><td>$7,179</td><td>$7,099</td><td>$6,124</td></tr><tr><td>% of total gross revenues</td><td>37%</td><td>37%</td><td>31%</td></tr><tr><td>% of U.S. gross product sales</td><td>46%</td><td>46%</td><td>39%</td></tr><tr><td>McKesson Corporation:</td><td></td><td></td><td></td></tr><tr><td>Gross product sales</td><td>$3,694</td><td>$3,594</td><td>$2,398</td></tr><tr><td>% of total gross revenues</td><td>19%</td><td>19%</td><td>12%</td></tr><tr><td>% of U.S. gross product sales</td><td>24%</td><td>23%</td><td>15%</td></tr><tr><td>Cardinal Health, Inc.:</td><td></td><td></td><td></td></tr><tr><td>Gross product sales</td><td>$2,841</td><td>$2,823</td><td>$2,715</td></tr><tr><td>% of total gross revenues</td><td>15%</td><td>15%</td><td>14%</td></tr><tr><td>% of U.S. gross product sales</td><td>18%</td><td>18%</td><td>17%</td></tr></table>
<table><tr><td></td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td>Average common shares outstanding</td><td>240,479</td><td>244,323</td><td>244,929</td></tr><tr><td>Dilutive share equivalents from share-based plans</td><td>6,319</td><td>8,358</td><td>9,881</td></tr><tr><td>Average common and common equivalent sharesoutstanding — assuming dilution</td><td>246,798</td><td>252,681</td><td>254,810</td></tr></table>
<table><tr><td></td><td>Shares Under</td><td> Weighted Average </td><td rowspan="2"> Weighted   Average   Remaining   Contractual   Term  (Years)</td><td rowspan="2"> Aggregate   Intrinsic   Value -1  (In millions)</td></tr><tr><td></td><td>Option</td><td> Exercise Price</td></tr><tr><td>Outstanding at January 1, 2010</td><td>30,152,405</td><td>$38.51</td><td>5.50</td><td>$—</td></tr><tr><td>Granted -2</td><td>4,683,144</td><td>$35.06</td><td></td><td></td></tr><tr><td>Exercised</td><td>-1,742,003</td><td>$29.74</td><td></td><td></td></tr><tr><td>Expired</td><td>-154,947</td><td>$47.78</td><td></td><td></td></tr><tr><td>Forfeited</td><td>-236,268</td><td>$34.64</td><td></td><td></td></tr><tr><td>Outstanding at December 31, 2010</td><td>32,702,331</td><td>$38.47</td><td>5.30</td><td>$195</td></tr><tr><td>Aggregate number of stock options expected to vest at December 31, 2010</td><td>31,930,964</td><td>$38.62</td><td>5.21</td><td>$186</td></tr><tr><td>Exercisable at December 31, 2010</td><td>23,405,998</td><td>$40.43</td><td>4.00</td><td>$94</td></tr></table>

Question: What is the average amount of Average common shares outstanding of 2007, and Gross product sales of Years ended December 31, 2008 ?
Answer: 126014.0