| 1. | The      Company will promptly forward to the Audit Committee any complaints that      it has received regarding financial statement disclosures, accounting,      internal accounting controls or auditing  matters. |
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| 2. | Any      employee of the Company may submit, on a confidential and anonymous basis,      if the employee so desires, any concerns regarding financial statement      disclosures, accounting, internal accounting controls, auditing matters or      violations of the Company’s Code ofEthics. |
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| 3. | All      such concerns may be communicated in confidence or anonymously by      communicating through the following independent      channels:  (1) via internet at the address      of:  www.ethicspoint.com;      (2) via the toll–free ethics telephone line at (888) 331–0622; and      (3) if in writing, in a sealed envelope labeled with a legend such as      “Submitted pursuant to the Merge Healthcare Whistleblower Policy” and sent      to the Company’s Audit Committee at the addresses set forth      below.  All reports may be made on a confidential or anonymous      basis.  If an employee would like to discuss any matter with the      Audit Committee, the employee should indicate this in the submission and      include a telephone number at which he or she can be reached, should the      Audit Committee deem such communication is  appropriate. |
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| 4. | Following      the receipt of any complaints submitted hereunder, the Company’s Audit      Committee will investigate each matter so reported and take corrective and      disciplinary actions, if appropriate.  Such corrective and      disciplinary actions may include, alone or in combination:  a      warning or letter of reprimand; demotion, loss of a merit increase, bonus      or stock options; suspension without pay; or termination of      employment. |
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| 5. | The      Company’s Audit Committee may enlist employees of the Company and/or      outside legal, accounting or other advisors, as appropriate, to conduct      any investigation of complaints regarding financial statement disclosures,      accounting, internal accounting controls, auditing matters or violations      of the Code of Ethics.  In conducting any investigation, the      Audit Committee shall use reasonable efforts to protect the      confidentiality and anonymity of the  complainant. |
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| 6. | The      Company does not permit retaliation of any kind against employees for      complaints submitted hereunder that are made in good  faith. |
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| 7.   | The      Audit Committee will retain as a part of its records any such complaints      or concerns for a period of at least seven (7)  years. |
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