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Exhibit 10.31

SCIELE PHARMA, INC.

EXECUTIVES' COMPENSATION FOR 2007 SUMMARY SHEET

Name

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  Position(2)

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  Year

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  Base Salary

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  Targeted Bonus

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Patrick Fourteau   Chief Executive Officer   2007
2008   $
$ 375,000
397,500   $
$ 375,000
397,500 Darrell Borne   Executive Vice President, Chief Financial Officer,
Secretary and Treasurer   2007
2008   $
$ 280,000
297,000   $
$ 210,000
148,500 Ed Schutter   President and Chief Operating Officer   2007
2008   $
$ 280,000
325,000   $
$ 125,000
260,000 Larry Dillaha   Executive Vice President, Chief Medical Officer   2007
2008   $
$ 240,000
260,000   $
$ 120,000
130,000 Leslie Zacks   Executive Vice President of Legal and Compliance   2007
2008   $
$ 250,000
260,000   $
$ 125,000
130,000

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(1)The target bonus in discretionary and actual amounts paid may be more or
less. In 2007, Fourteau, Borne, Schutter, Dillaha, and Zacks were paid bonuses
of $375,000, $196,000, $175,000, $120,000, $125,000, respectively.

(2)All executives have been granted Restricted Shares by the Company. The
Restricted Shares vest under the Company's annual vesting policy of 25% annum
unless granted under an incentive based award plan. As of December 31, 2007,
Fourteau, Borne, Schutter, Dillaha, and Zacks had vested and unvested shares of
779,250, 287,250, 110,750, 72,500, and 126,375, respectively.

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Exhibit 10.31

SCIELE PHARMA, INC. EXECUTIVES' COMPENSATION FOR 2007 SUMMARY SHEET