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Exhibit 10.32

SCIELE PHARMA, INC.

DIRECTORS' COMPENSATION FOR 2007 SUMMARY SHEET

Annual Board Retainer   2007
2008   $
$ 30,000
30,000
Annual Board Chairmanship Retainer
 
2007
2008
 
$
$
10,000
15,000
Nomination/Corporate Governance Committee Chairmanship Retainer
 
2007
2008
 
$
$
15,000
5,000
Audit Committee Chairmanship Retainer
 
2007
2008
 
$
$
15,000
10,000
Compensation Committee Chairmanship Retainer
 
2007
2008
 
$
$
15,000
7,500
Mergers & Acquisition Committee Chairmanship Retainer
 
2007
2008
 
$
$
15,000
5,000
Board and Committee Meeting Fee (In Person Meeting)
 
2007
2008
 
$
$
2,000
2,000
Audit Committee Accounting Expert Retainer
 
2007
2008
 
$
$
10,000
10,000

In 2007, in addition to the base compensation, each director who was not a
employee was granted 10,000 restricted shares.

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Exhibit 10.32

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