| Delaware                        | 13-3275609          |
|---------------------------------|---------------------|
| (State or other jurisdiction of | (I.R.S. Employer    |
| incorporation or organization)  | Identification No.) |

| 551 Fifth Avenue, New York, New York     | 10176      |
|------------------------------------------|------------|
| (Address of Principal Executive Offices) | (Zip Code) |

| Securities registered pursuant to Section 12(b) of the Act: |
|-------------------------------------------------------------|
|                                                        |   |
| Title of each class                                         | Name of exchange on which registered |
|                                                        |   |
| Common Stock, $.001 par value per share                     | The Nasdaq Stock Market |

| Securities registered pursuant to Section 12(g) of the Act: |
|-------------------------------------------------------------|
|                                                        |   |
| Title of each class                                         | Name of exchange on which registered |
|                                                        |   |
| None                                                        | None |

| Large accelerated Filer  ̈ | Accelerated filer x             |
|--------------------------------|---------------------------------|
|                           |                            |
| Non-accelerated filer  ̈   | Smaller Reporting Company ̈ |

----

|                               | Page                                                                                                                  |
|------------------------------------|-----------------------------------------------------------------------------------------------------------------------|
|                               |                                                                                                                  |
| Note on Forward Looking Statements | iv                                                                                                                    |
|                               |                                                                                                                  |
| PART I                             |                                                                                                                  |   |
|                               |                                                                                                                  |   |
| Item 1.                            | Business                                                                                                              |   1 |
|                               |                                                                                                                  |   |
| Item 1A.                           | Risk Factors                                                                                                          | 22 |
|                               |                                                                                                                  |   |
| Item 1B.                           | Unresolved Staff Comments                                                                                             | 30 |
|                               |                                                                                                                  |   |
| Item 2.                            | Properties                                                                                                            | 31 |
|                               |                                                                                                                  |   |
| Item 3.                            | Legal Proceedings                                                                                                     | 32 |
|                               |                                                                                                                  |   |
| PART II                            |                                                                                                                  |   |
|                               |                                                                                                                  |   |
| Item 5.                            | Market for Registrant’s Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities | 33 |
|                               |                                                                                                                  |   |
| Item 6.                            | Selected Financial Data                                                                                               | 35 |
|                               |                                                                                                                  |   |
| Item 7.                            | Management’s Discussion and Analysis of Financial Condition and Results of Operations                           | 36 |
|                               |                                                                                                                  |   |
| Item 7A.                           | Quantitative and Qualitative Disclosures About Market Risk                                                            | 53 |
|                               |                                                                                                                  |   |
| Item 8.                            | Financial Statements and Supplementary Data                                                                           | 54 |
|                               |                                                                                                                  |   |
| Item 9.                            | Changes in and Disagreements With Accountants on Accounting and Financial Disclosure                                  | 55 |
|                               |                                                                                                                  |   |
| Item 9A.                           | Controls and Procedures                                                                                               | 56 |
|                               |                                                                                                                  |   |
| Item 9B.                           | Other Information                                                                                                     | 58 |
|                               |                                                                                                                  |   |
| PART III                           |                                                                                                                  |   |
|                               |                                                                                                                  |   |
| Item 10.                           | Directors, Executive Officers and Corporate Governance                                                                | 59 |
|                               |                                                                                                                  |   |
| Item 11.                           | Executive Compensation                                                                                                | 64 |
|                               |                                                                                                                  |   |
| Item 12.                           | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters                        | 82 |
|                               |                                                                                                                  |   |
| Item 13.                           | Certain Relationships and Related Transactions, and Director Independence                                             | 85 |
|                               |                                                                                                                  |   |
| Item 14.                           | Principal Accountant Fees and Services                                                                                | 87 |
|                               |                                                                                                                  |   |
| PART IV                            |                                                                                                                  |   |
|                               |                                                                                                                  |   |
| Item 15.                           | Exhibits and Financial Statement Schedules                                                                            | 89 |
|                               |                                                                                                                  |   |
| FINANCIAL STATEMENTS               | F-1                                                                                                                   |
|                               |                                                                                                                  |
| SIGNATURES                         |                                                                                                                  |

----

----

----

----

----

----

| Brand Name             | License Expiration Date                                                         |
|------------------------|---------------------------------------------------------------------------------|
|                   |                                                                            |
| Burberry               | December 31, 2017 unless the buyback option is exercised                        |
| Van Cleef & Arpels | December 31, 2018, plus a 5-year optional term if certain sales targets are met |
| Jimmy Choo             | December 31, 2021                                                               |
| Montblanc              | December 31, 2020                                                               |
| Paul Smith             | December 31, 2017                                                               |
| S.T. Dupont            | June 30, 2011                                                                   |
| Boucheron              | December 31, 2025, plus a 5-year optional term if certain sales targets are met |

----

----

----

----

----

| Brand Name             |   | Expiration Date                                                                             |
|------------------------|--------|---------------------------------------------------------------------------------------------|
|                   |   |                                                                                        |
| The Gap Inc.           |   | December 31, 2011                                                                           |
| Brooks Brothers        |   | December 31, 2013, plus a 5-year optional term if certain sales targets are met             |
| New York & Company |   | October 8, 2012                                                                             |
| Bebe Stores            |   | June 30, 2014, plus three, 3-year optional terms, if certain sales targets are met          |
| Nine West              |   | December 31, 2016, plus two consecutive 3-year optional terms if certain conditions are met |
| Betsey Johnson         |   | December 31, 2015 plus a 5-year optional term if certain conditions are met                 |

----

----

----

----

----

----

----

| · | Simultaneous discussions with perfume designers and creators (includes analysis of esthetic and olfactory trends, target clientele and market communication approach); |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Concept choice; |
|--------|-----------------|

| · | Produce mock-ups for final acceptance of bottles and packaging; |
|--------|-----------------------------------------------------------------|

| · | Receive bids from component suppliers (glass makers, plastic processors, printers, etc.) and packaging companies; |
|--------|-------------------------------------------------------------------------------------------------------------------|

| · | Choose our suppliers; |
|--------|-----------------------|

| · | Schedule production and packaging; |
|--------|------------------------------------|

| · | Issue component purchase orders; |
|--------|----------------------------------|

| · | Follow quality control procedures for incoming components; and |
|--------|----------------------------------------------------------------|

| · | Follow packaging and inventory control procedures. |
|--------|----------------------------------------------------|

| · | Independent perfumery design companies (Federico Restrepo, Fabien Baron, Aesthete, Ateliers Dinand); |
|--------|------------------------------------------------------------------------------------------------------|

| · | Perfumers (IFF, Firmenich, Robertet, Givaudan, Takasago) which create a fragrance consistent with our expectations and, that of the fragrance designers and creators; |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Contract manufacturers of components such as glassware (Saint Gobain, Saverglass, Pochet, Nouvelles Verreries de Momignie), caps (MT Packaging, Codiplas, Risdon, Newburgh) or boxes (Printor Packaging, Draeger); |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Production specialists who carry out packaging (MF Production, Brand, CCI, IKI Manufacturing) or logistics (SAGA for storage, order preparation and shipment). |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

|                      |   | Year Ended December 31, |    |
|---------------------------|--------|-------------------------|---------|
|                      |   | 2010                    |    |   | 2009 |   |   | 2008 |   |
|                      |   |                    |    |   |   |   |   |   |   |
| North America             |   | $                       | 91,200  |   |   | $ | 96,800 |   |   | $ | 108,600 |   |
| Europe                    |   |                    | 211,800 |   |   |   | 184,900 |   |   |   | 204,100 |   |
| Central and South America |   |                    | 41,900  |   |   |   | 29,300 |   |   |   | 38,000 |   |
| Middle East               |   |                    | 45,500  |   |   |   | 42,300 |   |   |   | 39,200 |   |
| Asia                      |   |                    | 66,500  |   |   |   | 53,600 |   |   |   | 53,000 |   |
| Other                     |   |                    | 3,500   |   |   |   | 2,600 |   |   |   | 3,200 |   |
|                      |   | $                       | 460,400 |   |   | $ | 409,500 |   |   | $ | 446,100 |   |

|           |   | Year Ended December 31, |   |
|----------------|--------|-------------------------|--------|
|           |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
|           |   |                    |   |   |   |   |   |   |   |
| United States  |   | $                       | 86,000 |   |   | $ | 88,000 |   |   | $ | 101,000 |   |
| United Kingdom |   |                    | 35,000 |   |   |   | 31,000 |   |   |   | 25,000 |   |
| France         |   |                    | 37,000 |   |   |   | 37,000 |   |   |   | 38,000 |   |

----

----

|   | · | Burberry |
|--------|--------|----------|

|   | · | Van Cleef & Arpels |
|--------|--------|------------------------|

|   | · | Jimmy Choo |
|--------|--------|------------|

|   | · | Montblanc |
|--------|--------|-----------|

|   | · | Boucheron |
|--------|--------|-----------|

|   | · | Gap |
|--------|--------|-----|

|   | · | Banana Republic |
|--------|--------|-----------------|

|   | · | New York & Company (U.S. only) |
|--------|--------|------------------------------------|

|   | · | Brooks Brothers |
|--------|--------|-----------------|

|   | · | bebe |
|--------|--------|------|

|   | · | Nine West |
|--------|--------|-----------|

|   | · | Betsey Johnson |
|--------|--------|----------------|

|   | · | S.T. Dupont |
|--------|--------|-------------|

|   | · | Paul Smith |
|--------|--------|------------|

|   | · | Jordache |
|--------|--------|----------|

|   | · | Lanvin |
|--------|--------|--------|

|   | · | Intimate |
|--------|--------|----------|

|   | · | Aziza |
|--------|--------|-------|

|   | · | Nickel |
|--------|--------|--------|

|   | · | Regal Collections, Royal Selections and Apple |
|--------|--------|-----------------------------------------------|

----

----

----

----

----

|   | · | difficulties in assimilating acquired operations or products, including the loss of key employees from acquired businesses; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | · | diversion of management’s attention from our core business; |
|--------|--------|-------------------------------------------------------------------|

|   | · | adverse effects on existing business relationships with suppliers and customers; |
|--------|--------|----------------------------------------------------------------------------------|

|   | · | risks of entering markets in which we have no or limited prior experience; |
|--------|--------|----------------------------------------------------------------------------|

|   | · | dilutive issuances of equity securities; |
|--------|--------|------------------------------------------|

|   | · | incurrence of substantial debt; |
|--------|--------|---------------------------------|

|   | · | assumption of contingent liabilities; |
|--------|--------|---------------------------------------|

|   | · | incurrence of significant amortization expenses related to intangible assets and the potential impairment of acquired assets; and |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | · | incurrence of significant immediate write-offs. |
|--------|--------|-------------------------------------------------|

----

----

----

----

| Use                                                                    |         | Location                                      |         | ApproximateSize     |         | Term Expires      |         | Other Information |
|------------------------------------------------------------------------|--------------|-----------------------------------------------|--------------|---------------------|--------------|------------------------|--------------|------------------------|
| Office Space-corporate headquarters and United States operations  |         | 551 Fifth Avenue, New York, NY.               |         | 15,000 square feet  |         | February 28, 2013      |         |                   |
| Distribution center                                          |         | 60 Stults Road Dayton, NJ                |         | 140,000 square feet |         | October 31, 2018       |         |                   |
|  Men’s Spa                                                  |    | Unit C2, 300 West 14th Street, New York, N.Y. |    | 4,500 square feet   |    | October 31, 2014  |    |                   |

| Use                                                                     |         | Location                                                             |         | ApproximateSize      |         | Term Expires |         | Other Information                                                                                |
|-------------------------------------------------------------------------|--------------|----------------------------------------------------------------------|--------------|----------------------|--------------|-------------------|--------------|-------------------------------------------------------------------------------------------------------|
| Office Space-Paris corporate headquarters and European operations       |         | 4 Rond Point Des Champs ElyseesGround and 1st Fl. Paris, France |         | 571 square meters    |         | March 2013        |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
| Office Space-Paris corporate headquarters and European operations       |         | 4 Rond Point Des Champs Elysees4th Fl.Paris, France             |         | 540 square meters    |         | June 2014         |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
| Office Space-Paris corporate headquarters and European operations       |         | 4 Rond Point Des Champs Elysees5th Fl- left Paris, France  |         | 155 square meters    |         | March 2013        |         | Lessee has early termination right on 3 months notice                                                 |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
|  Office Space-Paris corporate headquarters and European operations |         | 4 Rond Point Des Champs Elysees6th Fl-RightParis, France        |         | 157 square meters    |         | March 2013        |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
|  Office Space-Paris corporate headquarters and European operations |         | 4 Rond Point Des Champs Elysees2nd FlParis, France              |         | 544 square meters    |         | September 2017    |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
|  Office Space-Paris corporate headquarters and European operations |         | 4 Rond Point Des Champs Elysees6th FlParis, France              |         | 60 square meters     |         | September 2017    |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
| Men’s Spa                                                         |         | 48 Rue des Francs Bourgeois,Paris, France                            |         | 116 square meters    |         | June 2011         |         | Lessee has early termination right every 3 years on 6 months notice                                   |
|                                                                    |         |                                                                 |         |                 |         |              |         |                                                                                                  |
| European Distribution Center                                            |    | Criquebeuf sur Seine (27340), the "Le Bosc Hetrel" business park     |    | 31,000 square meters |    | May 2020          |    | building under construction and the anticipated time for completion of construction is April 15, 2011 |

----

----

| Fiscal 20010   |   | High Closing Price |   |   | Low Closing Price |   |
|----------------|--------|--------------------|--------|--------|-------------------|--------|
|           |   |               |   |   |              |   |
| Fourth Quarter |   |               | 19.84  |   |              |   | 16.66 |   |
|           |   |               |   |   |              |   |   |   |
| Third Quarter  |   |               | 19.00  |   |              |   | 13.74 |   |
|           |   |               |   |   |              |   |   |   |
| Second Quarter |   |               | 17.77  |   |              |   | 13.74 |   |
|           |   |               |   |   |              |   |   |   |
| First Quarter  |   |               | 16.00  |   |              |   | 11.37 |   |

| Fiscal 2009    |   | High Closing Price |   |   | Low Closing Price |   |
|----------------|--------|--------------------|--------|--------|-------------------|--------|
|           |   |               |   |   |              |   |
| Fourth Quarter |   |               | 13.48  |   |              |   | 10.47 |   |
|           |   |               |   |   |              |   |   |   |
| Third Quarter  |   |               | 12.69  |   |              |   | 6.88 |   |
|           |   |               |   |   |              |   |   |   |
| Second Quarter |   |               | 9.42   |   |              |   | 5.27 |   |
|           |   |               |   |   |              |   |   |   |
| First Quarter  |   |               | 8.59   |   |              |   | 3.50 |   |

----

|                |   |   | 12/05  |   |   |   | 12/06  |   |   |   | 12/07  |   |   |   | 12/08  |   |   |   | 12/09  |   |   |   | 12/10  |   |
|---------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
|                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Inter Parfums, Inc. |   |   | 100.00 |   |   |   | 107.75 |   |   |   | 101.83 |   |   |   | 66.07  |   |   |   | 106.37 |   |   |   | 167.35 |   |
| NASDAQ Composite    |   |   | 100.00 |   |   |   | 111.74 |   |   |   | 124.67 |   |   |   | 73.77  |   |   |   | 107.12 |   |   |   | 125.93 |   |
| Peer Group          |   |   | 100.00 |   |   |   | 114.49 |   |   |   | 132.60 |   |   |   | 111.77 |   |   |   | 122.27 |   |   |   | 132.32 |   |

----

----

|                                                                                 |   | Years Ended December 31, |    |
|--------------------------------------------------------------------------------------|--------|--------------------------|---------|
| (In thousands except per share data)                                                 |   | 2010                     |    |   | 2009 |   |   | 2008 |   |   | 2007 |   |   | 2006 |   |
|                                                                                 |   |                     |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Income statement data:                                                               |   |                     |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Net sales                                                                            |   | $                        | 460,411 |   |   | $ | 409,464 |   |   | $ | 446,124 |   |   | $ | 389,560 |   |   | $ | 321,054 |   |
| Cost of sales                                                                        |   |                     | 186,401 |   |   |   | 175,296 |   |   |   | 191,915 |   |   |   | 160,137 |   |   |   | 143,855 |   |
| Selling, general and administrative expenses                                         |   |                     | 217,574 |   |   |   | 187,690 |   |   |   | 202,264 |   |   |   | 181,224 |   |   |   | 141,074 |   |
| Operating income                                                                     |   |                     | 56,436  |   |   |   | 44,801 |   |   |   | 51,009 |   |   |   | 47,331 |   |   |   | 36,125 |   |
| Income before taxes                                                                  |   |                     | 53,840  |   |   |   | 46,348 |   |   |   | 46,434 |   |   |   | 47,276 |   |   |   | 37,135 |   |
| Net income attributable to the noncontrolling interest                               |   |                     | 9,082   |   |   |   | 7,791 |   |   |   | 6,357 |   |   |   | 6,784 |   |   |   | 6,192 |   |
| Net income attributable to Inter Parfums, Inc.                                       |   |                     | 26,593  |   |   |   | 22,367 |   |   |   | 23,765 |   |   |   | 23,817 |   |   |   | 17,742 |   |
| Net income attributable to Inter Parfums, Inc. common shareholders’ per share: |   | $                        | .88     |   |   | $ | .74 |   |   | $ | .78 |   |   | $ | .78 |   |   | $ | .58 |   |
| Basic                                                                                |   | $                        | .87     |   |   | $ | .74 |   |   | $ | .77 |   |   | $ | .76 |   |   | $ | .58 |   |
| Diluted                                                                              |   |                     |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Average common shares outstanding:                                                   |   |                     |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic                                                                                |   |                     | 30,361  |   |   |   | 30,100 |   |   |   | 30,621 |   |   |   | 30,666 |   |   |   | 30,486 |   |
| Diluted                                                                              |   |                     | 30,482  |   |   |   | 30,121 |   |   |   | 30,778 |   |   |   | 31,004 |   |   |   | 30,853 |   |
|                                                                                 |   |                     |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Depreciation and amortization                                                        |   | $                        | 9,188   |   |   | $ | 10,963 |   |   | $ | 9,925 |   |   | $ | 8,031 |   |   | $ | 5,347 |   |

|                                           |   | As at December 31, |    |
|------------------------------------------------|--------|--------------------|---------|
| (In thousands except per share data)           |   | 2010               |    |   | 2009 |   |   | 2008 |   |   | 2007 |   |   | 2006 |   |
|                                           |   |               |    |
| Balance sheet and other data:                  |   |               |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash and cash equivalents                      |   | $                  | 37,548  |   |   | $ | 100,467 |   |   | $ | 42,404 |   |   | $ | 90,034 |   |   | $ | 71,047 |   |
| Working capital                                |   |               | 183,594 |   |   |   | 197,663 |   |   |   | 174,126 |   |   |   | 178,560 |   |   |   | 138,547 |   |
| Total assets                                   |   |               | 438,105 |   |   |   | 419,088 |   |   |   | 425,137 |   |   |   | 446,052 |   |   |   | 333,045 |   |
| Short-term bank debt                           |   |               | 5,250   |   |   |   | 5,021 |   |   |   | 13,981 |   |   |   | 7,217 |   |   |   | 6,033 |   |
| Long-term debt (including current portion)     |   |               | 16,129  |   |   |   | 29,594 |   |   |   | 41,043 |   |   |   | 59,733 |   |   |   | 10,769 |   |
| Inter Parfums, Inc. shareholders’ equity |   |               | 234,976 |   |   |   | 226,746 |   |   |   | 204,201 |   |   |   | 192,660 |   |   |   | 155,272 |   |
| Dividends declared per share                   |   | $                  | 0.26    |   |   | $ | 0.133 |   |   | $ | 0.133 |   |   | $ | 0.133 |   |   | $ | 0.107 |   |

| Item 7.  | Management's Discussion And Analysis Of Financial ConditionAnd Results Of Operation |
|---------------|-------------------------------------------------------------------------------------|

----

----

----

----

----

----

| In thousands                |   |   |   |   | Increase (decrease) |   |
|----------------------------------|--------|--------|--------|--------|--------------------------|--------|
|                        |   | Change |   |   | to fair value  |   |
|                             |   |   |   |   |                     |   |
| Weighted average cost of capital |   |   | +10    | %      |                     | $      | (219 | ) |
| Weighted average cost of capital |   |   | -10    | %      |                     | $      | 280 |   |
| Future sales levels              |   |   | +10    | %      |                     | $      | 266 |   |
| Future sales levels              |   |   | -10    | %      |                     | $      | (266 | ) |

----

----

|                              |   | Years ended December 31, |   |
|-----------------------------------|--------|--------------------------|--------|
|                              |   | 2010                     |   |   | % Change |   |   | 2009 |   |   | % Change |   | 2008 |   |
|                              |   | (in millions)            |   |
| European based product sales      |   | $                        | 404.9  |   |   |   | 12 | % |   | $ | 361.7 |   |   |   | (6 | )% |   | $ | 386.4 |   |
| United States based product sales |   |                     | 55.5   |   |   |   | 16 | % |   |   | 47.8 |   |   |   | (20 | )% |   |   | 59.7 |   |
| Total net sales                   |   | $                        | 460.4  |   |   |   | 12 | % |   | $ | 409.5 |   |   |   | (8 | )% |   | $ | 446.1 |   |

----

----

----

|                                              |   | Years ended December 31, |   |
|---------------------------------------------------|--------|--------------------------|--------|
|                                              |   | 2010                     |   |   | 2009 |   |   | 2008 |   |
|                                              |   | (in millions)            |   |
|                                              |   |                     |   |
| Net sales                                         |   | $                        | 460.4  |   |   | $ | 409.5 |   |   | $ | 446.1 |   |
| Cost of sales                                     |   |                     | 186.4  |   |   |   | 175.3 |   |   |   | 191.9 |   |
| Gross margin                                      |   | $                        | 274.0  |   |   | $ | 234.2 |   |   | $ | 254.2 |   |
| Gross margin as a  percent of net sales |   |                     | 59.5   | % |   |   | 57.2 | % |   |   | 57.0 | % |

----

|                                                                     |   | Years ended December 31, |   |
|--------------------------------------------------------------------------|--------|--------------------------|--------|
|                                                                     |   | 2010                     |   |   | 2009 |   |   | 2008 |   |
|                                                                     |   | (in millions)            |   |
|                                                                     |   |                     |   |
| Selling, general & administrative expenses                           |   | $                        | 217.6  |   |   | $ | 187.7 |   |   | $ | 202.3 |   |
| Selling, general & administrative expenses as a percent of net sales |   |                     | 47     | % |   |   | 46 | % |   |   | 45 | % |

----

----

|                                                                       |   | Year ended December 31,         |       |
|----------------------------------------------------------------------------|--------|------------------------------------------------|------------|
|                                                                       |   | 2010                                           |       |   | 2009 |   |   | 2008 |   |
|                                                                       |   | (In thousands except share and per share data) |       |
|                                                                       |   |                                           |       |   |   |   |   |   |   |
| Net income                                                                 |   | $                                              | 35,675     |   |   | $ | 30,158 |   |   | $ | 30,122 |   |
| Less: Net income attributable to the noncontrolling interest               |   |                                           | 9,082      |   |   |   | 7,791 |   |   |   | 6,357 |   |
| Net income attributable to Inter Parfums, Inc.                             |   | $                                              | 26,593     |   |   | $ | 22,367 |   |   | $ | 23,765 |   |
| Net income attributable to Inter Parfums, Inc. common shareholders’: |   |                                           |       |   |   |   |   |   |   |   |   |   |
| Basic                                                                      |   | $                                              | 0.88       |   |   | $ | 0.74 |   |   | $ | 0.78 |   |
| Diluted                                                                    |   |                                           | 0.87       |   |   |   | 0.74 |   |   |   | 0.77 |   |
| Weighted average number of shares outstanding:                             |   |                                           |       |   |   |   |   |   |   |   |   |   |
| Basic                                                                      |   |                                           | 30,360,602 |   |   |   | 30,099,998 |   |   |   | 30,621,070 |   |
| Diluted                                                                    |   |                                           | 30,481,991 |   |   |   | 30,121,077 |   |   |   | 30,777,985 |   |

----

----

----

|                                                                               |   | Payments due by period |      |
|------------------------------------------------------------------------------------|--------|---------------------------------------|-----------|
| Contractual Obligations                                                       |   | Total                                 |      |   | Less than 1year |   |   | Years 2-3 |   |   | Years4-5 |   |   | More than 5years |   |
| Long-Term Debt (2)                                                                 |   | $                                     | 16,800    |   |   | $ | 11,600 |   |   | $ | 5,200 |   |   |   |   |   |   |   |
| Capital Lease Obligations                                                          |   |                                  |      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating Leases                                                                   |   | $                                     | 29,700    |   |   | $ | 6,900 |   |   | $ | 8,200 |   |   | $ | 5,500 |   |   | $ | 9,100 |   |
| Purchase obligations(1)                                                            |   | $                                     | 1,240,600 |   |   | $ | 140,400 |   |   | $ | 294,800 |   |   | $ | 311,100 |   |   | $ | 494,300 |   |
| Other Long-Term Liabilities Reflected on the Registrant's Balance Sheet under GAAP |   |                                  |      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                                                                              |   | $                                     | 1,287,100 |   |   | $ | 158,900 |   |   | $ | 308,200 |   |   | $ | 316,600 |   |   | $ | 503,400 |   |

| (1) | Consists of purchase commitments for advertising and promotional items, minimum royalty guarantees, including fixed or minimum obligations, and estimates of such obligations subject to variable price provisions. Future advertising commitments were estimated based on planned future sales for the license terms that were in effect at December 31, 2010, without consideration for potential renewal periods and do not reflect the fact that our distributors share our advertising obligations. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Includes long-term debt and related interest costs including interest rate swap amounts.  Interest due as the result of interest rate swaps is all at a fixed rate and is payable $0.21 million and $0.47 million in 2011 and 2012, respectively. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                                      |   | 1st  Quarter |    |   | 2nd Quarter |   |    | 3rd Quarter |   |   | 4th Quarter |   |   | Full Year |    |
|-----------------------------------------------------------|--------|------------------------|---------|--------|------------------|--------|---------|------------------|--------|--------|------------------|--------|--------|----------------|---------|
| Net sales                                                 |   | $                      | 119,373 |   |             | $      | 107,765 |             |   | $      | 120,853          |   |   | $              | 112,420 |   |   | $ | 460,411 |   |
| Gross profit                                              |   |                   | 71,721  |   |             |   | 64,724  |             |   |   | 71,275           |   |   |           | 66,290  |   |   |   | 274,010 |   |
| Net income                                                |   |                   | 8,950   |   |             |   | 6,983   |             |   |   | 11,409           |   |   |           | 8,333   |   |   |   | 35,675 |   |
| Net income attributable to Inter Parfums, Inc.            |   |                   | 6,550   |   |             |   | 5,356   |             |   |   | 8,448            |   |   |           | 6,239   |   |   |   | 26,593 |   |
| Net income attributable to Inter Parfums, Inc. per share: |   |                   |    |   |             |   |    |             |   |   |             |   |   |           |    |   |   |   |   |   |
| Basic                                                     |   | $                      | 0.22    |   |             | $      | 0.18    |             |   | $      | 0.28             |   |   | $              | 0.20    |   |   | $ | 0.88 |   |
| Diluted                                                   |   | $                      | 0.22    |   |             | $      | 0.18    |             |   | $      | 0.28             |   |   | $              | 0.20    |   |   | $ | 0.87 |   |
| Average common shares outstanding:                        |   |                   | 30,192  |   |             |   | 30,361  |             |   |   | 30,443           |   |   |           | 30,446  |   |   |   | 30,361 |   |
| Basic                                                     |   |                   | 30,291  |   |             |   | 30,467  |             |   |   | 30,564           |   |   |           | 30,605  |   |   |   | 30,482 |   |
| Diluted                                                   |   |                   |    |   |             |   |    |             |   |   |             |   |   |           |    |   |   |   |   |   |

----

|                                                      |   | 1st  Quarter |   |   | 2nd Quarter |   |   | 3rd Quarter |   |   | 4th Quarter |   |   | Full Year |    |
|-----------------------------------------------------------|--------|------------------------|--------|--------|------------------|--------|--------|------------------|--------|--------|------------------|--------|--------|----------------|---------|
| Net sales                                                 |   | $                      | 90,409 |   |             | $      | 88,604 |             |   | $      | 117,542          |   |   | $              | 112,909 |   |   | $ | 409,464 |   |
| Gross profit                                              |   |                   | 53,565 |   |             |   | 50,201 |             |   |   | 67,080           |   |   |           | 63,322  |   |   |   | 234,168 |   |
| Net income                                                |   |                   | 7,256  |   |             |   | 5,753  |             |   |   | 9,611            |   |   |           | 7,539   |   |   |   | 30,159 |   |
| Net income attributable to Inter Parfums, Inc.            |   |                   | 5,428  |   |             |   | 4,226  |             |   |   | 7,262            |   |   |           | 5,451   |   |   |   | 22,367 |   |
| Net income attributable to Inter Parfums, Inc. per share: |   |                   |   |   |             |   |   |             |   |   |             |   |   |           |    |   |   |   |   |   |
| Basic                                                     |   | $                      | 0.18   |   |             | $      | 0.14   |             |   | $      | 0.24             |   |   | $              | 0.18    |   |   | $ | 0.74 |   |
| Diluted                                                   |   | $                      | 0.18   |   |             | $      | 0.14   |             |   | $      | 0.24             |   |   | $              | 0.18    |   |   | $ | 0.74 |   |
| Average common shares outstanding:                        |   |                   | 30,166 |   |             |   | 30,064 |             |   |   | 30,061           |   |   |           | 30,109  |   |   |   | 30,100 |   |
| Basic                                                     |   |                   | 30,166 |   |             |   | 30,064 |             |   |   | 30,065           |   |   |           | 30,189  |   |   |   | 30,121 |   |
| Diluted                                                   |   |                   |   |   |             |   |   |             |   |   |             |   |   |           |    |   |   |   |   |   |

| Item 9. | Changes In and Disagreements with Accountants on Accounting and Financial Disclosure |
|---------|--------------------------------------------------------------------------------------|

----

----

----

| Item 9B. | Other Information. |
|----------|--------------------|

----

| Name                                 |         | Position                                                                                                         |
|--------------------------------------|--------------|------------------------------------------------------------------------------------------------------------------|
| Jean Madar                           |         | Chairman of the Board, Chief Executive Officer of Inter Parfums, Inc. andDirector General of Inter Parfums, S.A. |
| Philippe Benacin                     |         | Vice Chairman of the Board, President of Inter Parfums, Inc. andChief Executive Officer of Inter Parfums, S.A.   |
| Russell Greenberg                    |         | Director, Executive Vice President and Chief Financial Officer                                                   |
| Philippe Santi                       |         | Director, Executive Vice President and Chief Financial Officer, Inter Parfums, S.A.                              |
| Francois Heilbronn                   |         | Director                                                                                                         |
| Jean Levy                            |         | Director                                                                                                         |
| Robert Bensoussan-Torres             |         | Director                                                                                                         |
| Serge Rosinoer                       |         | Director                                                                                                         |
| Patrick Choël                   |         | Director                                                                                                         |
| Hugues de la Chevasnerie             |         | Director of Burberry Fragrances, Inter Parfums, S.A.                                                             |
| Frederic Garcia-Pelayo               |         | Director of the Luxury and Fashion division of  Inter Parfums, S.A.                                         |
| Axel Marot                           |         | Director of Production & Logistics, Inter Parfums, S.A.                                                      |
| Henry B. (“Andy”) Clarke |    | President of Inter Parfums USA, LLC                                                                              |

----

|   | · | Audit Committee – The Audit Committee has the sole authority and is directly responsible for, the appointment, compensation and oversight of the work of the independent accountants employed by our company which prepare or issue an audit report for our company. During 2010, the Audit Committee consisted of Messrs. Heilbronn, Levy and Choël. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Executive Compensation and Stock Option Committee – The Executive Compensation and Stock Option Committee oversees the compensation of our company’s executives and administers our company’s stock option plans. During 2010, the members of such committee consisted of Messrs. Heilbronn, Levy and Choël. We presently do not have a separate charter for our Executive Compensation and Stock Option Committee. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Nominating Committee – The Nominating Committee was formed in January 2011, and the members of such committee consist of Messrs. Heilbronn, Levy and Choël. The purpose of the Nominating Committee is to determine and recommend qualified persons to the Board of Directors who will be put forth as management's slate of directors for vote of the Corporation's stockholders, as well as to fill vacancies in the Board of Directors. The charter of the Nominating Committee is posted on our company’s website. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

----

----

----

----

----

----

----

----

----

| SUMMARY COMPENSATION TABLE                 |   |
|--------------------------------------------|--------|
| Name and Principal Position |   | Year |   | Salary ($) |   |   | Bonus ($) |   |   | StockAwards ($) |   |   | OptionAwards($)(1) |   |   | Non-EquityIncentive PlanCompensation($)(2) |   |   | Change in PensionValue andNonqualifiedDeferredCompensationEarnings ($) |   |   | All OtherCompensation ($)(3) |   |   | Total ($) |   |
| Jean Madar,                                |   | 2010 |   |   | 380,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 107,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 487,000 |   |
| Chairman and                               |   | 2009 |   |   | 380,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 115,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 495,000 |   |
| Chief Executive Officer                    |   | 2008 |   |   | 400,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 98,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 498,000 |   |
|                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Russell Greenberg,                         |   | 2010 |   |   | 435,000 |   |   |   | 17,500 |   |   |   | -0- |   |   |   | 140,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 2,850 |   |   |   | 595,350 |   |
| Chief Financial Officer and                |   | 2009 |   |   | 435,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 118,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 553,000 |   |
| Executive Vice President                   |   | 2008 |   |   | 435,000 |   |   |   | 35,000 |   |   |   | -0- |   |   |   | 37,000 |   |   |   | -0- |   |   |   | -0- |   |   |   | 2,214 |   |   |   | 553,214 |   |
|                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Benacin, President Inter          |   | 2010 |   |   | 345,082 |   |   |   | 249,138 |   |   |   | -0- |   |   |   | 107,000 |   |   |   | -0- |   |   |   | 10,999 |   |   |   | 40,816 |   |   |   | 753,035 |   |
| Parfums, Inc., Chief Executive             |   | 2009 |   |   | 348,492 |   |   |   | 201,052 |   |   |   | -0- |   |   |   | 115,000 |   |   |   | -0- |   |   |   | 11,496 |   |   |   | 98,850 |   |   |   | 774,890 |   |
| Officer of Inter Parfums, S.A.             |   | 2008 |   |   | 324,489 |   |   |   | 229,258 |   |   |   | -0- |   |   |   | 98,000 |   |   |   | -0- |   |   |   | 11,757 |   |   |   | 104,039 |   |   |   | 767,543 |   |
|                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Santi, Executive Vice             |   | 2010 |   |   | 345,082 |   |   |   | 249,138 |   |   |   | -0- |   |   |   | 17,000 |   |   |   | 34,323 |   |   |   | 10,999 |   |   |   | -0- |   |   |   | 656,542 |   |
| President and Chief Financial              |   | 2009 |   |   | 348,492 |   |   |   | 238,750 |   |   |   | -0- |   |   |   | 30,000 |   |   |   | 29,599 |   |   |   | 11,496 |   |   |   | -0- |   |   |   | 658,337 |   |
| Officer, Inter Parfums, SA                 |   | 2008 |   |   | 324,489 |   |   |   | 229,258 |   |   |   | -0- |   |   |   | 49,000 |   |   |   | 22,632 |   |   |   | 11,757 |   |   |   | -0- |   |   |   | 637,000 |   |
|                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Frédéric Garcia-Pelayo,          |   | 2010 |   |   | 345,082 |   |   |   | 249,138 |   |   |   | -0- |   |   |   | 17,000 |   |   |   | 34,323 |   |   |   | 10,999 |   |   |   | 9,011 |   |   |   | 665,553 |   |
| Director Export Sales,                     |   | 2009 |   |   | 348,492 |   |   |   | 238,750 |   |   |   | -0- |   |   |   | 30,000 |   |   |   | 29,599 |   |   |   | 11,496 |   |   |   | 9,550 |   |   |   | 667,887 |   |
| Inter Parfums, S.A.                        |   | 2008 |   |   | 324,489 |   |   |   | 229,258 |   |   |   | -0- |   |   |   | 49,000 |   |   |   | 22,632 |   |   |   | 11,757 |   |   |   | -0- |   |   |   | 637,136 |   |

----

----

| Name and Principal Position |   | Perquisitesand otherPersonalBenefits ($) |   |   | PersonalAutomobileExpense($) |   |   | LodgingExpense($) |   |   | Total ($) |   |
|--------------------------------------------|--------|----------------------------------------------------|--------|--------|------------------------------|--------|--------|-------------------|--------|--------|----------------|--------|
|                                  |   |                                               |   |   |                         |   |   |              |   |   |           |   |
| Jean Madar,                                |   |                                               |   |   |                         |   |   |              |   |   |           |   |
| Chief Executive Officer                    |   |                                               | -0-    |   |                         |   | -0-    |              |   |   | -0-            |   |   |   | -0- |   |
|                                       |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Russell Greenberg, Chief Financial Officer |   |                                               | -0-    |   |                         |   | 2,850  |              |   |   | -0-            |   |   |   | 2,850 |   |
|                                       |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Philippe Benacin, President of Inter       |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Parfums, Inc. and Chief Executive          |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Officer of Inter Parfums, S.A.             |   |                                               | -0-    |   |                         |   | 14,312 |              |   |   | 26,504         |   |   |   | 40,816 |   |
|                                       |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Philippe Santi,                            |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Executive Vice President and               |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Director General Delegue, Inter            |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Parfums, S.A.                              |   |                                               | -0-    |   |                         |   | -0-    |              |   |   | -0-            |   |   |   | -0- |   |
|                                       |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Frédéric Garcia-Pelayo,          |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Director Export Sales,                     |   |                                               |   |   |                         |   |   |              |   |   |           |   |   |   |   |   |
| Inter Parfums, S.A.                        |   |                                               | -0-    |   |                         |   | 9,011  |              |   |   | -0-            |   |   |   | 9,011 |   |

----

|                        |   |            |   |                                          |   |   |                                       |   |   | All Other |   |   | All Other |   |   |          |   |   |    |   |
|----------------------------------|--------|-----------------|--------|-----------------------------------------------|--------|--------|--------------------------------------------|--------|--------|----------------|--------|--------|----------------|--------|--------|---------------|--------|--------|---------|--------|
|                             |   |            |   | Grants of Plan-Based Awards    |   |   | Stock                                      |   |   | Option         |   |   | Exercise       |   |   |          |   |
|                             |   |            |   | Estimated Future Payouts Under |   |   | Estimated Future Payouts         |   |   | Awards:        |   |   | Awards:        |   |   | or Base  |   |   |    |   |
|                             |   |            |   | Non-Equity Incentive Plan           |   |   | Under Equity Incentive Plan |   |   | Number of |   |   | Number of |   |   | Price of |   |   |    |   |
|                             |   |            |   | Awards                                        |   |   | Awards                                     |   |   | Shares of |   |   | Securities     |   |   | Option        |   |   |    |   |
|                             |   |            |   | Threshold                                     |   |   | Target                                     |   |   | Maximum        |   |   | Threshold      |   |   | Target        |   |   | Maximum |   |   | Stock or |   |   | Underlying |   |   | Awards |   |   | Closing |   |
| Name                             |   | Grant Date |   | ($)                                           |   |   | ($)                                        |   |   | ($)            |   |   | ($)            |   |   | ($)           |   |   | ($)     |   |   | Units (#) |   |   | Options (#) |   |   | ($/Sh) |   |   | Price |   |
| Jean Madar                       |   | 12/31/10        |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |          | -0-    |   |    |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 19,000 |   |   |   | 19.025 |   |   |   | 18.85 |   |
| Russell Greenberg                |   | 12/31/10        |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |          | -0-    |   |    |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 25,000 |   |   |   | 19.025 |   |   |   | 18.85 |   |
| Philippe Benacin                 |   | 12/31/10        |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |          | -0-    |   |    |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 19,000 |   |   |   | 19.025 |   |   |   | 18.85 |   |
| Philippe Santi                   |   | 12/31/10        |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |          | -0-    |   |    |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 3,000 |   |   |   | 19.025 |   |   |   | 18.85 |   |
| Frédéric Garcia-Pelayo |   | 12/31/10        |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |          | -0-    |   |    |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 3,000 |   |   |   | 19.025 |   |   |   | 18.85 |   |

|                        |   |            |   | Grants of Plan-Based Awards    |   |   |                                       |   |   |           |   |   |           |   |
|----------------------------------|--------|-----------------|--------|-----------------------------------------------|--------|--------|--------------------------------------------|--------|--------|----------------|--------|--------|----------------|--------|
|                             |   |            |   |                                          |   |   |                                       |   |   | All Other |   |   | All Other |   |   |   |   |   |   |   |
|                             |   |            |   |                                          |   |   |                                       |   |   | Stock          |   |   | Option         |   |   | Exercise |   |   |   |   |
|                             |   |            |   | Estimated Future Payouts Under |   |   | Estimated Future Payouts         |   |   | Awards:        |   |   | Awards:        |   |   | or Base |   |   |   |   |
|                             |   |            |   | Non-Equity Incentive Plan           |   |   | Under Equity Incentive Plan |   |   | Number of |   |   | Number of |   |   | Price of |   |   |   |   |
|                             |   |            |   | Awards                                        |   |   | Awards                                     |   |   | Shares of |   |   | Securities     |   |   | Option |   |   |   |   |
|                             |   |            |   | Threshold                                     |   |   | Target                                     |   |   | Maximum        |   |   | Threshold      |   |   | Target |   |   | Maximum |   |   | Stock or |   |   | Underlying |   |   | Awards |   |   | Closing |   |
| Name                             |   | Grant Date |   | ($)                                           |   |   | ($)                                        |   |   | ($)            |   |   | ($)            |   |   | ($) |   |   | ($) |   |   | Units (#) |   |   | Options (#) |   |   | ($/Sh) |   |   | Price |   |
| Jean Madar                       |   | 10/8/10         |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 7,000 |   |   |   | 30.67 |   |   |   | 36.55 |   |
| Russell Greenberg                |   | 10/8/10         |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 1,500 |   |   |   | 30.67 |   |   |   | 36.55 |   |
| Philippe Benacin                 |   | 10/8/10         |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 7,000 |   |   |   | 30.67 |   |   |   | 36.55 |   |
| Philippe Santi                   |   | 10/8/10         |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 7,000 |   |   |   | 30.67 |   |   |   | 36.55 |   |
| Frédéric Garcia-Pelayo |   | 10/8/10         |   |                                          | -0-    |   |                                       |   | -0-    |           |   |   | -0-            |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | 7,000 |   |   |   | 30.67 |   |   |   | 36.55 |   |

----

----

|                             |   | Option Awards                                                       |   |
|----------------------------------|--------|--------------------------------------------------------------------------|--------|
| Name                             |   | Number ofSecuritiesUnderlyingUnexercisedOptions (#)Exercisable |   |   | Number ofSecuritiesUnderlyingUnexercisedOptions (#)Unexercisable |   |   | Equity Incentive PlanAwards: Number ofSecurities UnderlyingUnexercised UnearnedOptions (#) |   |   | OptionExercisePrice($) |   | OptionExpirationDate |   |
|                             |   |                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |
| Jean Madar                       |   |                                                                     | 48,000 |   |   |   | 12,000 |   |   |   | -0- |   |   |   | 13.103 |   | 12/14/12 |   |
|                             |   |                                                                     | 17,100 |   |   |   | 11,400 |   |   |   | -0- |   |   |   | 12.577 |   | 12/26/13 |   |
|                             |   |                                                                     | 5,550  |   |   |   | 8,325 |   |   |   | -0- |   |   |   | 11.297 |   | 2/13/14 |   |
|                             |   |                                                                     | 7,600  |   |   |   | 11,400 |   |   |   | -0- |   |   |   | 6.925 |   | 12/30/14 |   |
|                             |   |                                                                     | 3,800  |   |   |   | 15,200 |   |   |   | -0- |   |   |   | 12.14 |   | 12/30/15 |   |
|                             |   |                                                                     | -0-    |   |   |   | 19,000 |   |   |   | -0- |   |   |   | 19.025 |   | 12/30/16 |   |
|                             |   |                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Russell Greenberg                |   |                                                                     | 30,000 |   |   |   | 7,500 |   |   |   | -0- |   |   |   | 13.103 |   | 12/14/12 |   |
|                             |   |                                                                     | 13,500 |   |   |   | 9,000 |   |   |   | -0- |   |   |   | 12.577 |   | 12/26/13 |   |
|                             |   |                                                                     | 6,000  |   |   |   | 9,000 |   |   |   | -0- |   |   |   | 6.925 |   | 12/30/14 |   |
|                             |   |                                                                     | 5,000  |   |   |   | 20,000 |   |   |   | -0- |   |   |   | 12.14 |   | 12/30/15 |   |
|                             |   |                                                                     | -0-    |   |   |   | 25,000 |   |   |   | -0- |   |   |   | 19.025 |   | 12/30/16 |   |
|                             |   |                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Benacin                 |   |                                                                     | 48,000 |   |   |   | 12,000 |   |   |   | -0- |   |   |   | 13.103 |   | 12/14/12 |   |
|                             |   |                                                                     | 17,100 |   |   |   | 11,400 |   |   |   | -0- |   |   |   | 12.577 |   | 12/26/13 |   |
|                             |   |                                                                     | 5,550  |   |   |   | 8,325 |   |   |   | -0- |   |   |   | 11.297 |   | 2/13/14 |   |
|                             |   |                                                                     | 7,600  |   |   |   | 11,400 |   |   |   | -0- |   |   |   | 6.925 |   | 12/30/14 |   |
|                             |   |                                                                     | 3,800  |   |   |   | 15,200 |   |   |   | -0- |   |   |   | 12.14 |   | 12/30/15 |   |
|                             |   |                                                                     | -0-    |   |   |   | 19,000 |   |   |   | -0- |   |   |   | 19.025 |   | 12/30/16 |   |
|                             |   |                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Santi                   |   |                                                                     | 6,000  |   |   |   | 1,500 |   |   |   | -0- |   |   |   | 13.103 |   | 12/14/12 |   |
|                             |   |                                                                     | -0-    |   |   |   | 12,750 | (2) |   |   | -0- |   |   |   | 11.297 |   | 2/13/14 |   |
|                             |   |                                                                     | -0-    |   |   |   | 3,000 |   |   |   | -0- |   |   |   | 15.62 |   | 3/28/16 |   |
|                             |   |                                                                     | -0-    |   |   |   | 3,000 |   |   |   | -0- |   |   |   | 19.025 |   | 12/30/16 |   |
|                             |   |                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Frédéric Garcia-Pelayo |   |                                                                     | 6,000  |   |   |   | 1,500 |   |   |   | -0- |   |   |   | 13.103 |   | 12/14/12 |   |
|                             |   |                                                                     | -0-    |   |   |   | 12,750 | (2) |   |   | -0- |   |   |   | 11.297 |   | 2/13/14 |   |
|                             |   |                                                                     | -0-    |   |   |   | 3,000 |   |   |   | -0- |   |   |   | 15.62 |   | 3/28/16 |   |
|                             |   |                                                                     | -0-    |   |   |   | 3,000 |   |   |   | -0- |   |   |   | 19.025 |   | 12/30/16 |   |

----

----

|                             |   |                                                                                 |   |   | Option Awards                                                                              |   |   |                               |   |                  |   |
|----------------------------------|--------|--------------------------------------------------------------------------------------|--------|--------|-------------------------------------------------------------------------------------------------|--------|--------|------------------------------------|--------|----------------------------|--------|
| Name                             |   | Number of SecuritiesUnderlyingUnexercised Options(#) Exercisable |   |   | Number of SecuritiesUnderlyingUnexercised Options(#) Unexercisable (1) |   |   | OptionExercise Price(euro)(2) |   | Option ExpirationDate |   |
| Jean Madar                       |   |                                                                                 | 19,327 |   |                                                                                            |   |   |                               |   | 15.65                      |   | 05/26/2011 |   |
|                             |   |                                                                                 | 17,570 |   |                                                                                            |   |   |                               |   | 19.90                      |   | 06/01/2012 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 6,600  |                               |   |                       | 16.00  |   | 12/17/2015 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 7,000  |                               |   |                       | 22.95  |   | 10/08/2016 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   |   |                               |   |                       |   |   |   |   |
| Russell Greenberg                |   |                                                                                 | 1,934  |   |                                                                                            |   |   |                               |   |                       | 15.65  |   | 05/26/2011 |   |
|                             |   |                                                                                 | 1,406  |   |                                                                                            |   |   |                               |   |                       | 19.90  |   | 06/01/2012 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 1,320  |                               |   |                       | 16.00  |   | 12/17/2015 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 1,500  |                               |   |                       | 22.95  |   | 10/08/2016 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   |   |                               |   |                       |   |   |   |   |
| Philippe Benacin                 |   |                                                                                 | 19,327 |   |                                                                                            |   |   |                               |   |                       | 15.65  |   | 05/26/2011 |   |
|                             |   |                                                                                 | 17,570 |   |                                                                                            |   |   |                               |   |                       | 19.90  |   | 06/01/2012 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 6,600  |                               |   |                       | 16.00  |   | 12/17/2015 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 7,000  |                               |   |                       | 22.95  |   | 10/08/2016 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   |   |                               |   |                       |   |   |   |   |
| Philippe Santi                   |   |                                                                                 | 5,582  |   |                                                                                            |   |   |                               |   |                       | 15.65  |   | 05/26/2011 |   |
|                             |   |                                                                                 | 10,543 |   |                                                                                            |   |   |                               |   |                       | 19.90  |   | 06/01/2012 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 6,600  |                               |   |                       | 16.00  |   | 12/17/2015 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 7,000  |                               |   |                       | 22.95  |   | 10/08/2016 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   |   |                               |   |                       |   |   |   |   |
| Frédéric Garcia-Pelayo |   |                                                                                 | 11,597 |   |                                                                                            |   |   |                               |   |                       | 15.65  |   | 05/26/2011 |   |
|                             |   |                                                                                 | 17,570 |   |                                                                                            |   |   |                               |   |                       | 19.90  |   | 06/01/2012 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 6,600  |                               |   |                       | 16.00  |   | 12/17/2015 |   |
|                             |   |                                                                                 |   |   |                                                                                            |   | 7,000  |                               |   |                       | 22.95  |   | 10/08/2016 |   |

----

----

| OPTION EXERCISES AND STOCK VESTED |   |
|-------------------------------------------------------|--------|
|                                                  |   | Option Awards |   |   | Stock Awards |   |
| Name                                                  |   | Number of SharesAcquired onExercise(#) |   |   | Value Realized onExercise($)1 |   |   | Number of SharesAcquired on Vesting(#) |   |   | Value RealizedOn Vesting($) |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |
| Jean Madar                                            |   |   | 75,000 |   |   |   | 423,600 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Russell Greenberg                                     |   |   | 37,500 |   |   |   | 185,387 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Benacin                                      |   |   | 75,000 |   |   |   | 423,600 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Santi                                        |   |   | 11,250 |   |   |   | 55,946 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Frédéric Garcia-Pelayo                      |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |   |   | -0- |   |

----

|   | 1 | Total value realized on exercise of options in dollars is based upon the difference between the fair market value of the common stock on the date of exercise, and the exercise price of the option. |
|--------|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| OPTION EXERCISES AND STOCK VESTED |   |
|-------------------------------------------------------|--------|
|                                                  |   | Option Awards |   |   | Stock Awards |   |
| Name                                                  |   | Number of SharesAcquired onExercise (#) |   |   | Value Realized onExercise($)1 |   |   | Number of SharesAcquired on Vesting(#) |   |   | Value RealizedOn Vesting($) |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |
| Jean Madar                                            |   |   | 24,598 |   |   |   | 72,200 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Benacin                                      |   |   | 24,598 |   |   |   | 72,200 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Russell Greenberg                                     |   |   | 1,407 |   |   |   | 4,100 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Philippe Santi                                        |   |   | 18,667 |   |   |   | 102,900 |   |   |   | -0- |   |   |   | -0- |   |
|                                                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Frédéric Garcia-Pelayo                      |   |   | 12,652 |   |   |   | 37,100 |   |   |   | -0- |   |   |   | -0- |   |

----

| 1 | Total value realized on exercise of options in dollars is based upon the difference between the fair market value of the common stock on the date of exercise, and the exercise price of the option. |
|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Name                             |   | Plan Name                |   | Number of YearsCredited Service(#) |   | Present Value ofAccumulated Benefit($) |    |   | Payments DuringLast Fiscal Year($) |   |
|----------------------------------|--------|-------------------------------|--------|---------------------------------------------------|--------|-------------------------------------------------------|---------|--------|---------------------------------------------------|--------|
| Jean Madar                  |   | NA                            |   | NA                                                |   |                                                  | -0-     |   |                                              |   | -0- |   |
| Russell Greenberg                |   | NA                            |   | NA                                                |   |                                                  | -0-     |   |                                              |   | -0- |   |
| Philippe Benacin                 |   | Inter Parfums SA Pension Plan |   | NA                                                |   |                                                  | 128,500 |   |                                              |   | 10,999 |   |
| Philippe Santi                   |   | Inter Parfums SA Pension Plan |   | NA                                                |   |                                                  | 128,500 |   |                                              |   | 10,999 |   |
| Frédéric Garcia-Pelayo |   | Inter Parfums SA Pension Plan |   | NA                                                |   |                                                  | 128,500 |   |                                              |   | 10,999 |   |

----

|                      |   |                                  |   |   |           |   |   | DIRECTOR COMPENSATION |   |   |                                         |   |   |                                                                        |   |
|---------------------------|--------|---------------------------------------|--------|--------|----------------|--------|--------|----------------------------|--------|--------|----------------------------------------------|--------|--------|-----------------------------------------------------------------------------|--------|
| Name                      |   | FeesEarnedor Paidin Cash($) |   |   | StockAwards($) |   |   | OptionAwards($)            |   |   | Non-EquityIncentive PlanCompensation($) |   |   | Change inPensionValue andNonqualifiedDeferredCompensationEarnings |   |   | All OtherCompensation($) |   |   | Total ($) |   |
| Francois Heilbronn1       |   |                                  | 12,000 |   |           |   | -0-    |                       |   |   | 4,574                                        |   |   |                                                                        | -0-    |   |   |   | -0- |   |   |   | -0- |   |   |   | 16,574 |   |
| Jean Levy2                |   |                                  | 14,000 |   |           |   | -0-    |                       |   |   | 4,574                                        |   |   |                                                                        | -0-    |   |   |   | -0- |   |   |   | -0- |   |   |   | 18,574 |   |
| Robert Bensoussan-Torres3 |   |                                  | 6,000  |   |           |   | -0-    |                       |   |   | 2,287                                        |   |   |                                                                        | -0-    |   |   |   | -0- |   |   |   | 2,598 |   |   |   | 10,885 |   |
| Serge Rosinoer4           |   |                                  | 6,000  |   |           |   | -0-    |                       |   |   | 4,574                                        |   |   |                                                                        | -0-    |   |   |   | -0- |   |   |   | 2,883 |   |   |   | 13,457 |   |
| Patrick Choël5       |   |                                  | 10,000 |   |           |   | -0-    |                       |   |   | 4,574                                        |   |   |                                                                        | -0-    |   |   |   | -0- |   |   |   | 21,615 |   |   |   | 36,189 |   |

| 1. | As of the end of the last fiscal year, Mr. Heilbronn held options to purchase an aggregate of 6,500 shares of our common stock. |
|----|---------------------------------------------------------------------------------------------------------------------------------|

| 2. | As of the end of the last fiscal year, Mr. Levy held options to purchase an aggregate of 6,500 shares of our common stock. |
|----|----------------------------------------------------------------------------------------------------------------------------|

| 3. | As of the end of the last fiscal year, Mr. Bensoussan-Torres held options to purchase an aggregate of 5,500 shares of our common stock. |
|----|-----------------------------------------------------------------------------------------------------------------------------------------|

| 4. | As of the end of the last fiscal year, Mr. Rosinoer held options to purchase an aggregate of 4,500 shares of our common stock. |
|----|--------------------------------------------------------------------------------------------------------------------------------|

| 5. | As of the end of the last fiscal year, Mr. Choël held options to purchase an aggregate of 5,000 shares of our common stock. |
|----|----------------------------------------------------------------------------------------------------------------------------------|

----

| Name and Addressof Beneficial Owner                                    |   | Amount of Beneficial Ownership1 |      |   | Approximate Percent of Class |         |
|--------------------------------------------------------------------------------------------|--------|------------------------------------------------|-----------|--------|---------------------------------------------|--------------|
| Jean Madarc/o Inter Parfums, S.A.4, Rond Point Des Champs Elysees75008 Paris, France       |   |                                           | 7,532,966 | 2      |                                        |         | 24.65 | % |
|                                                                                       |   |                                           |      |   |                                        |         |   |   |
| Philippe Benacinc/o Inter Parfums, S.A.4, Rond Point Des Champs Elysees75008 Paris, France |   |                                           | 7,233,285 | 3      |                                        |         | 23.52 | % |
|                                                                                       |   |                                           |      |   |                                        |         |   |   |
| Russell Greenbergc/o Inter Parfums, Inc.551 Fifth AvenueNew York, NY 10176                 |   |                                           | 54,500    | 4      |                                        | Less than 1% |   |

----

----

|  Name and Addressof Beneficial Owner                                  |   | Amount of Beneficial Ownership1 |   | Approximate Percent of Class |         |
|------------------------------------------------------------------------------------------------|--------|------------------------------------------------|--------|---------------------------------------------|--------------|
| Philippe SantiInter Parfums, S.A.4, Rond Point Des Champs Elysees75008, Paris France           |   |                                           | 6,600  | 5                                           | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Francois Heilbronn60 Avenue de  Breteuil75007 Paris, France                          |   |                                           | 36,938 | 6                                           | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Jean LevyChez Axcess Groupe8 rue de Berri75008 Paris, France                                   |   |                                           | 6,375  | 7                                           | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Robert Bensoussan-Torresc/o Sirius Equity LLP52 Brook StreetW1K 5DS London                     |   |                                           | 13,750 | 8                                           | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Serge Rosinoer14 rue LeSueur75116 Paris, France                                                |   |                                           | 14,866 | 9                                           | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Patrick ChoëlUniversite -827 rue de Talleyrand75007, Paris, France                        |   |                                           | 11,825 | 10                                          | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Frederic Garcia-PelayoInter Parfums, S.A.4, Rond Point Des Champs Elysees75008, Paris France   |   |                                           | 6,600  | 11                                          | Less than 1% |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Axel MarotInter Parfums, S.A.4, Rond Point Des Champs Elysees75008, Paris France               |   |                                           | -0-    |                                        | NA           |   |
|                                                                                           |   |                                           |   |                                        |         |   |
| Hugues de la ChevasnerieInter Parfums, S.A.4, Rond Point Des Champs Elysees75008, Paris France |   |                                           | -0-    |                                        | NA           |   |

----

----

| Name and Addressof Beneficial Owner                                                  |   | Amount of Beneficial Ownership1 |       |   | Approximate Percent of Class |         |
|----------------------------------------------------------------------------------------------------------|--------|------------------------------------------------|------------|--------|---------------------------------------------|--------------|
| Henry B. (Andy) Clarkec/o Inter Parfums, Inc.551 Fifth AvenueNew York, NY 10176                          |   |                                           | 21,625     | 12     |                                        | Less than 1% |   |
|                                                                                                     |   |                                           |       |   |                                        |         |   |
| Royce & Associates, LLC131414 Avenue of the AmericasNew York, NY 10019                               |   |                                           | 3,460,560  |   |                                        |         | 11.4 | % |
|                                                                                                     |   |                                           |       |   |                                        |         |   |   |
| Fidelity Management & Research Company 1482 Devonshire Street, Boston,Massachusetts  02109 |   |                                           | 2,977,602  |   |                                        |         | 9.8 | % |
|                                                                                                     |   |                                           |       |   |                                        |         |   |   |
| All Directors and Officers As a Group 13 Persons)                                                   |   |                                           | 14,939,330 | 15     |                                        |         | 48.6 | % |

| Plan category                                    |   | Number ofsecurities tobe issueduponexercise ofoutstandingoptions,warrants andrights(a) |    |   | Weighted-averageexercise price ofoutstandingoptions, warrantsand rights(b) |   |   | Number of securitiesremainingavailable forfuture issuanceunder equitycompensationplans(excludingsecuritiesreflected incolumn (a))(c) |   |
|------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------|---------|--------|------------------------------------------------------------------------------------------------|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Equity compensation plans approved by security holders     |   |                                                                                                            | 807,620 |   |                                                                                           | $      | 12.78  |                                                                                                                                                                    |   |   | 823,075 |   |
| Equity compensation plans not approved by security holders |   |                                                                                                            | -0-     |   |                                                                                           |   | N/A    |                                                                                                                                                                    |   |   | -0- |   |
| Total                                                      |   |                                                                                                            | 807,620 |   |                                                                                           | $      | 12.78  |                                                                                                                                                                    |   |   | 823,075 |   |

----

----

----

----

|   | · | Mazars LLP resigned as the principal accountants of Inter Parfums, Inc. |
|--------|--------|-------------------------------------------------------------------------|

|   | · | WeiserMazars LLP, an affiliate of Mazars LLP, was engaged as the principal accountants of Inter Parfums, Inc. |
|--------|--------|---------------------------------------------------------------------------------------------------------------|

|   | · | The decision to change accountants was approved by the audit committee of Inter Parfums, Inc. |
|--------|--------|-----------------------------------------------------------------------------------------------|

----

|   | · | We authorized the engagement of Mazars LLP if deemed necessary to provide tax consultation in the ordinary course of business for fiscal year ended December 31, 2009. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We authorized the engagement of Mazars LLP if deemed necessary to provide tax consultation as may be required on a project by project basis that would not be considered in the ordinary course of business, of up to a $5,000 fee limit per project, subject to an aggregate fee limit of $25,000 for fiscal year ending December 31, 2009. If we require further tax services from Mazars LLP, then the approval of the audit committee must be obtained. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | If we require other services by Mazars LLP on an expedited basis such that obtaining pre-approval of the audit committee is not practicable, then the Chairman of the Committee has authority to grant the required pre-approvals for all such services. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We imposed a cap of $100,000 on the fees that Mazars can charge for services on an expedited basis that are approved by the Chairman without obtaining full audit committee approval. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | None of the non-audit services of either of the Company’s auditors had the pre-approval requirement waived in accordance with Rule 2-01(c)(7)(i)(C) of Regulation S-X. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                                                                                                                    | Page   |
|-----------------------------------------------------------------------------------------------------------------------------------------|--------|
| (a)(1)  Financial Statements annexed hereto                                                                                   |   |
|                                                                                                                                    |   |
| Reports of Independent Registered Public Accounting Firms                                                                               | F-2    |
|                                                                                                                                    |   |
| Audited Financial Statements:                                                                                                           |   |
|                                                                                                                                    |   |
| Consolidated Balance Sheets as of December 31, 2010 and 2009                                                                            | F-4    |
|                                                                                                                                    |   |
| Consolidated Statements of Income for each of the years in the three-year period ended December 31, 2010                                | F-5    |
|                                                                                                                                    |   |
| Consolidated Statements of Changes in Shareholders’ Equity for each of the years in the three-year period ended December 31, 2010 | F-6    |
|                                                                                                                                    |   |
| Consolidated Statements of Comprehensive Income for each of the years in the three-year period ended December 31, 2010                  | F-7    |
|                                                                                                                                    |   |
| Consolidated Statements of Cash Flows for each of the years in the three-year period ended December 31, 2010                            | F-8    |
|                                                                                                                                    |   |
| Notes to Consolidated Financial Statements                                                                                              | F-9    |
|                                                                                                                                    |   |
| (a)(2)Financial Statement Schedule:                                                                                                     |   |
|                                                                                                                                    |   |
| Schedule II – Valuation and Qualifying Accounts                                                                                   | F-32   |

----

|   | (a)(3) Exhibits |
|--------|-----------------|

| Exhibit No. | Description                                                                                     |
|-------------|-------------------------------------------------------------------------------------------------|
|        |                                                                                            |
| 10.124      | Fourth Modification of Lease, portion of 15th Floor, 551 Fifth Avenue, New York, New York  |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                              |
|-------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                     |
| 10.127      | Avenant No. 1 Au Contrat de Licence Exclusive du 20 Juin 1997 entre ST Dupont, S.A. et Inter Parfums, S.A., dated 20 March 2006- French original (Certain confidential information in this Exhibit 10.127 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                                                     |
| 10.127.1    | Amendment No. 1 to Exclusive License of 20 June 1997 between ST Dupont, S.A. et Inter Parfums, S.A., dated 20 March 2006- English translation (Certain confidential information in this Exhibit 10.127.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).  |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                   |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                          |
| 10.128      | License Agreement Between Van Cleef & Arpels Logistics SA, and Inter Parfums, S.A., entered into on June 19, 2006 (Certain confidential information in this Exhibit 10.128 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                          |
| 10.128.1    | Addendum No. 1 to License Agreement Between Van Cleef & Arpels Logistics SA, and Inter Parfums, S.A                                                                                                                                                                                                                       |

----

| Exhibit No. | Description                                         |
|-------------|-----------------------------------------------------|
|        |                                                |
| 3.5         | Articles of Incorporation of Inter Parfums, Limited |

| Exhibit No. | Description                                                                                             |
|-------------|---------------------------------------------------------------------------------------------------------|
|        |                                                                                                    |
| 10.129      | Agreement between Inter Parfums, S.A. and BNP Paribas, S.A. dated 3 December 2006 - French original     |
|        |                                                                                                    |
| 10.129.1    | Agreement between Inter Parfums, S.A. and BNP Paribas, S.A. dated 3 December 2006 - English translation |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                             |
|-------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                    |
| 10.130      | Agreement for Technical Assistance between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007 - French Original(Certain confidential information in this Exhibit 10.130 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).       |
|        |                                                                                                                                                                                                                                                                                                                                    |
| 10.130.1    | Agreement for Technical Assistance between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007 - English Translation(Certain confidential information in this Exhibit 10.130.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                                    |
| 10.131      | Coexistence Agreement between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007- French Original                                                                                                                                                                                                                            |
|        |                                                                                                                                                                                                                                                                                                                                    |
| 10.131.1    | Coexistence Agreement between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007- English Translation                                                                                                                                                                                                                        |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                                                              |
|-------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                                                     |
| 10.132      | Manufacturing and License Agreement Between Retail Brand Alliance, Inc., D/B/A Brooks Brothers – Licensor and Inter Parfums USA, LLL. – Licensee Dated November 2007 (Certain confidential information in this Exhibit 10.132 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                                                                                     |
| 4.26        | Addendum [France] to 2004 Stock Option Plan                                                                                                                                                                                                                                                                                                                                              |
|        |                                                                                                                                                                                                                                                                                                                                                                                     |
| 4.28        | Form of Option Agreement for Options Granted to Executive Officers on February 14, 2008 with Schedule Option Holders and Number of Options Granted                                                                                                                                                                                                                                  |
| 4.29        | Form of Option Agreement for Options Granted to Executive Officers on February 14, 2008 under French Addendum to Stock Option Plan with Schedule Option Holders and Number of Options Granted                                                                                                                                                                                            |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.133      | License Agreement by and among The Gap, Inc., Banana Republic LLC, Gap (Apparel) LLC, Gap (ITM), Inc., Banana Republic (Apparel) LLC, and Banana Republic (ITM), Inc. and Inter Parfums, Inc. and Inter Parfums USA, LLC (signed April 2008 but effective as of July 1, 2007) (Certain confidential information in this Exhibit 10.133 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                     |
|------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |                                                                                                                                                                                                                                                                                                                                            |
| 3.6              | Organizational Documents of Inter Parfums (Suisse) SA  (French original)                                                                                                                                                                                                                                                                   |
|             |                                                                                                                                                                                                                                                                                                                                            |
| 3.6.1            | Organizational Documents of Inter Parfums (Suisse) SA  (English translation)                                                                                                                                                                                                                                                               |
|             |                                                                                                                                                                                                                                                                                                                                            |
| 10.134           | Licence Agreement among Paul Smith Limited, Inter Parfums, S.A. and Inter Parfums, Inc. dated July 3, 2008, but signed on July 17, 2008 (Certain confidential information in this Exhibit 10.134 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.) |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                                                                                                     |
|-------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.135      | Bail Commercial situé au 2ème étage, 4/6 rond point des Champs Elysees, Paris, France, entre Dauchez Administrateur De Biens et Inter Parfums, S.A. [dated] le 21 janvier 2009 – [French original] (Certain confidential information in this Exhibit 10.135 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.135.1    | Commercial Lease for portion of the 2nd Floor, at 4/6 rond point des Champs Elysees, Paris, France, between Dauchez Property Administrators and Inter Parfums, S.A. dated January 21, 2009 -English translation] (Certain confidential information in this Exhibit 10.135.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).      |

----

| 10.136   | Bail Commercial situé au 6ème étage, 4/6 rond point des Champs Elysees, Paris, France, entre Dauchez Administrateur De Biens et Inter Parfums, S.A. [dated] le 21 janvier 2009 – [French original] (Certain confidential information in this Exhibit 10.136 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).    |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 10.136.1 | Commercial Lease for portion of the 6th Floor, at 4/6 rond point des Champs Elysees, Paris, France, between Dauchez Property Administrators and Inter Parfums, S.A. dated January 21, 2009 – [English translation] (Certain confidential information in this Exhibit 10.136.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 4.30     | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2008 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                                                                                                        |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 21       | List of Subsidiaries                                                                                                                                                                                                                                                                                                                                                                                                               |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 23       | Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                                                                                                              |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 31.1     | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                                                                                                   |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 31.2     | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                                                                                                   |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 32.1     | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                                                                                         |
|     |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 32.2     | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                                                                                         |

| Exhibit No. | Description                                                                                            |
|------------------|--------------------------------------------------------------------------------------------------------|
|             |                                                                                                   |
| 10.137           | Lease Extension Agreement between 14th Street Development, LLC and Nickel USA, Inc. dated June 8, 2009 |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                            |
|------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |                                                                                                                                                                                                                                                                                                   |
| 10.138           | Licence Agreement between J Choo Limited and Inter Parfums, S.A. signed on September 29, 2009 (Certain confidential information in this Exhibit 10.138 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |

| Exhibit No. | Description                                                                                                                                                                         |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                |
| 3.1.1       | Restated Certificate of Incorporation dated September 3, 1987                                                                                                                       |
|        |                                                                                                                                                                                |
| 3.1.2       | Amendment to Restated Certificate of Incorporation dated July 31, 1992                                                                                                              |
|        |                                                                                                                                                                                |
| 3.1.3       | Amendment to Restated Certificate of Incorporation dated July 9, 1993                                                                                                               |
|        |                                                                                                                                                                                |
| 3.1.4       | Amendment to Restated Certificate of Incorporation, as amended, dated July 13, 1999                                                                                                 |
|        |                                                                                                                                                                                |
| 3.1.5       | Amendment to Restated Certificate of Incorporation, as amended, dated July 12, 2000                                                                                                 |
|        |                                                                                                                                                                                |
| 3.1.6       | Amendment to Restated Certificate of Incorporation dated August 6, 2004                                                                                                             |
|        |                                                                                                                                                                                |
| 3.2         | Amended and Restated By-laws                                                                                                                                                        |
|        |                                                                                                                                                                                |
| 4.20        | 1999 Stock Option Plan, as amended                                                                                                                                                  |
|        |                                                                                                                                                                                |
| 4.22        | 2004 Stock Option Plan                                                                                                                                                              |
|        |                                                                                                                                                                                |
| 10.25       | Employment Agreement between the Company and Philippe Benacin dated July 29, 1991                                                                                                   |
|        |                                                                                                                                                                                |   |
| 10.26       | Lease for portion of 15th Floor, 551 Fifth Avenue, New York, New York                                                                                                               |   |
|        |                                                                                                                                                                                |   |
| 10.26.1     | Third Modification of Lease dated June 17, 2002 between Metropolitan Life Insurance Company, and Jean Philippe Fragrances, LLC (previously erroneously filed as exhibit no. 19.92 ) |   |

----

| 10.61    | Lease for 60 Stults Road, South Brunswick, NJ between Forsgate Industrial Complex, a limited partnership, and Jean Philippe Fragrances, Inc. dated July 10, 1995                                                                                                                                          |
|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |                                                                                                                                                                                                                                                                                                      |
| 10.69    | Exclusive License Agreement dated June 20, 1997 between S.T. Dupont, S.A. and Inter Parfums (Certain confidential information in this Exhibit 10.70 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).       |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.70    | License Agreement among Paul Smith Limited, Inter Parfums, S.A. and Jean-Philippe Fragrances, Inc. (Certain confidential information in this Exhibit 10.70 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.104   | Lease dated as of 1 March 2001 for 300 West 14th Street, New York, NY                                                                                                                                                                                                                                     |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.106   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, Ground and 1st Floor, Paris, France (French Original)                                                                                                                                                                           |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.106.1 | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, Ground and 1st Floor, Paris, France (English Translation)                                                                                                                                                                       |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.107   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, 5th Floor-Left, Paris, France (French Original)                                                                                                                                                                                 |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.107.1 | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, 5th Floor-Left, Paris, France(English Translation)                                                                                                                                                                              |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.110   | Lease For 48 Rue Des Francs-Bourgeois, In Paris, 3rd District (French Original)                                                                                                                                                                                                                           |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.110.1 | Lease For 48 Rue Des Francs-Bourgeois, In Paris,, 3rd District (English Translation)                                                                                                                                                                                                                      |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.112   | Confidential Treatment Agreement among Burberry Ltd., Inter Parfums, S.A., Inter Parfums, Inc. and LV Capital USA, Inc., et al., dated October 12, 2004                                                                                                                                                   |
|     |                                                                                                                                                                                                                                                                                                      |
| 10.113   | Indemnity Agreement among Burberry Ltd., Inter Parfums, S.A. and Inter Parfums, Inc. dated October 12, 2004                                                                                                                                                                                               |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                                         |
|-------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 3.3         | Articles of Incorporation of Inter Parfums Holdings, S.A.                                                                                                                                                                                                                                                                                                           |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 3.3.1       | Articles of Incorporation of Inter Parfums Holdings, S.A. (English translation)                                                                                                                                                                                                                                                                                     |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 3.4         | Articles of Incorporation of Inter Parfums, S.A.                                                                                                                                                                                                                                                                                                                    |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 3.4.1       | Articles of Incorporation of Inter Parfums, S.A. (English translation)                                                                                                                                                                                                                                                                                              |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 4.21.3      | 2004 Nonemployee Director Stock Option Plan, as amended                                                                                                                                                                                                                                                                                                             |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 4.30        | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2009 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                                         |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 10.139      | License Agreement between Montblanc-Simplo Gmbh and Inter Parfums, S/.A. (Certain confidential information in this Exhibit 10.139 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).                                                                               |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 10.140      | Personal Care Agreement among The Gap, Inc., et al., and Inter Parfums, Inc. and its wholly-owned subsidiary Inter Parfums USA, LLC effective March 1, 2010 (Certain confidential information in this Exhibit 10.140 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 21          | List of Subsidiaries                                                                                                                                                                                                                                                                                                                                                |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 23          | Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                                               |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 31.1        | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                                    |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 31.2        | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                                    |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 32.1        | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                          |
|        |                                                                                                                                                                                                                                                                                                                                                                |
| 32.2        | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                          |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                      |
|-------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                             |
| 3.1         | Interparfums Singapore Pte. Ltd  Memorandum and Articles of Association                                                                                                                                                                                |
|        |                                                                                                                                                                                                                                                             |
| 3.2         | Interparfums Luxury Brands, Inc. Certificate of Incorporation                                                                                                                                                                                                    |
|        |                                                                                                                                                                                                                                                             |
| 10.141      | License Agreement with Betsey Johnson LLC (Certain confidential information in this Exhibit 10.141 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).                |
|        |                                                                                                                                                                                                                                                             |
| 10.142      | License Agreement with Nine West Development Corporation (Certain confidential information in this Exhibit 10.142 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |

| Exhibit No. | Description                                                                                                                                                                                                                                                                                        |
|-------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.143      | Collaboration Agreement between Clarins U.S.A., Inc., and Interparfums Luxury Brands Inc. (Certain confidential information in this Exhibit 10.143 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).  |
|        |                                                                                                                                                                                                                                                                                               |
| 10.144      | Contrat de Bail Commercial et GEMFI and Inter Parfums, S.A. - French original - (Certain confidential information in this Exhibit 10.144 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).      |
|        |                                                                                                                                                                                                                                                                                               |
| 10.144.1    | Commercial Lease Agreement between GEMFI and Inter Parfums, S.A. - English translation- (Certain confidential information in this Exhibit 10.144.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                             |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                    |
| 10.111      | Licence Agreement among Burberry Ltd., Inter Parfums, S.A. and Inter Parfums, Inc. dated 12 October 2004 (Certain confidential information in Exhibit 10.111 has been omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).  |
| 10.116      | Logistics Service Contract (effective January 1, 2005) between Inter Parfums, S.A. and Sagatrans (French Original)                                                                                                                                                                                                 |
| 10.116.1    | Logistics Service Contract (effective January 1, 2005) between Inter Parfums, S.A. and Sagatrans (English Translation)                                                                                                                                                                                             |
| 10.119      | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage droite (French original)                                                                                                                                   |
| 10.119.1    | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage droite (English translation)                                                                                                                               |
| 10.120      | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage gauche (French original)                                                                                                                                   |
| 10.120.1    | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage gauche (English translation)                                                                                                                               |

----

| Exhibit No. | Description                                                                                                                                                                                                                                                                                                                                     |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |                                                                                                                                                                                                                                                                                                                                            |
| 4.31        | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2010 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                     |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 10.145      | Amendment Number 2 to Licence Agreement between Burberry Limited, Inter Parfums, S.A., and Inter Parfums, Inc. dated December 21, 2010 (Certain confidential information in this Exhibit 10.145 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 10.146      | License Agreement between Boucheron Parfums, SAS and  Inter Parfums, S.A. dated December 17, 2010 (Certain confidential information in this Exhibit 10.146 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).                            |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 10.147      | $15 Million Master Promissory Note Dated as of February 1, 2011 in favor of Capital One, NA                                                                                                                                                                                                                                                     |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 21          | List of Subsidiaries                                                                                                                                                                                                                                                                                                                            |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 23.1        | Consent of WeiserMazars LLP                                                                                                                                                                                                                                                                                                                     |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 23.2        | 2009 Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                      |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 31.1        | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 31.2        | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 32.1        | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                      |
|        |                                                                                                                                                                                                                                                                                                                                            |
| 32.2        | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                      |

----

|                                                                                                                                    | Page   |
|-----------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                    |   |
| Report of Independent Registered Public Accounting Firms                                                                                | F-2    |
|                                                                                                                                    |   |
| Audited Financial Statements:                                                                                                           |   |
|                                                                                                                                    |   |
| Consolidated Balance Sheets as of December 31, 2010 and 2009                                                                            | F-4    |
|                                                                                                                                    |   |
| Consolidated Statements of Income for each of the years in the three-year period ended December 31, 2010                                | F-5    |
|                                                                                                                                    |   |
| Consolidated Statements of Changes in Shareholders’ Equity for each of the years in the three-year period ended December 31, 2010 | F-6    |
|                                                                                                                                    |   |
| Consolidated Statements of Comprehensive Income for each of the years in the three-year period ended December 31, 2010                  | F-7    |
|                                                                                                                                    |   |
| Consolidated Statements of Cash Flows for each of the years in the three-year period ended December 31, 2010                            | F-8    |
|                                                                                                                                    |   |
| Notes to Consolidated Financial Statements                                                                                              | F-9    |
|                                                                                                                                    |   |
| Financial Statement Schedule:                                                                                                           |   |
|                                                                                                                                    |   |
| Schedule II – Valuation and Qualifying Accounts                                                                                   | F-32   |

----

----

----

|                                                                                                                                                     |   | 2010   |    |   | 2009   |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|--------|--------|
| Assets                                                                                                                                                   |   |   |    |   |   |   |
| Current assets:                                                                                                                                          |   |   |    |   |   |   |
| Cash and cash equivalents                                                                                                                                |   | $      | 37,548  |   |   | $      | 100,467 |   |
| Short-term investments                                                                                                                                   |   |   | 49,391  |   |   |   | — |   |
| Accounts receivable, net                                                                                                                                 |   |   | 97,593  |   |   |   | 101,334 |   |
| Inventories                                                                                                                                              |   |   | 109,840 |   |   |   | 85,428 |   |
| Receivables, other                                                                                                                                       |   |   | 3,688   |   |   |   | 3,229 |   |
| Other current assets                                                                                                                                     |   |   | 4,635   |   |   |   | 8,090 |   |
| Deferred tax assets                                                                                                                                      |   |   | 7,230   |   |   |   | 4,088 |   |
| Total current assets                                                                                                                                     |   |   | 309,925 |   |   |   | 302,636 |   |
| Equipment and leasehold improvements, net                                                                                                                |   |   | 11,207  |   |   |   | 9,191 |   |
| Trademarks, licenses and other intangible assets, net                                                                                                    |   |   | 111,402 |   |   |   | 101,799 |   |
| Goodwill                                                                                                                                                 |   |   | 3,654   |   |   |   | 3,927 |   |
| Other assets                                                                                                                                             |   |   | 1,917   |   |   |   | 1,535 |   |
| Total assets                                                                                                                                             |   | $      | 438,105 |   |   | $      | 419,088 |   |
| Liabilities and Equity                                                                                                                                   |   |   |    |   |   |   |   |   |
| Current liabilities:                                                                                                                                     |   |   |    |   |   |   |   |   |
| Loans payable – banks                                                                                                                              |   | $      | 5,250   |   |   | $      | 5,021 |   |
| Current portion of long-term debt                                                                                                                        |   |   | 11,090  |   |   |   | 11,732 |   |
| Accounts payable - trade                                                                                                                                 |   |   | 52,694  |   |   |   | 48,138 |   |
| Accrued expenses                                                                                                                                         |   |   | 47,413  |   |   |   | 37,440 |   |
| Income taxes payable                                                                                                                                     |   |   | 7,905   |   |   |   | 1,646 |   |
| Dividends payable                                                                                                                                        |   |   | 1,979   |   |   |   | 996 |   |
| Total current liabilities                                                                                                                                |   |   | 126,331 |   |   |   | 104,973 |   |
| Deferred tax liability                                                                                                                                   |   |   | 6,789   |   |   |   | 8,840 |   |
| Long-term debt, less current portion                                                                                                                     |   |   | 5,039   |   |   |   | 17,862 |   |
| Commitments and contingencies                                                                                                                            |   |   |    |   |   |   |   |   |
| Equity:                                                                                                                                                  |   |   |    |   |   |   |   |   |
| Inter Parfums, Inc. shareholders’ equity:                                                                                                          |   |   |    |   |   |   |   |   |
| Preferred stock, $0.001 par value. Authorized 1,000,000 shares; none issued                                                                              |   |   |    |   |   |   |   |   |
| Common stock, $0.001 par value. Authorized 100,000,000 shares; outstanding, 30,445,881 and 30,171,952 shares at December 31, 2010 and 2009, respectively |   |   | 30      |   |   |   | 30 |   |
| Additional paid-in capital                                                                                                                               |   |   | 48,887  |   |   |   | 45,126 |   |
| Retained earnings                                                                                                                                        |   |   | 205,453 |   |   |   | 186,611 |   |
| Accumulated other comprehensive income                                                                                                                   |   |   | 14,757  |   |   |   | 28,022 |   |
| Treasury stock, at cost, 10,009,492  and 10,056,966 common shares at December 31, 2010 and 2009, respectively                                  |   |   | (34,151 | )      |   |   | (33,043 | ) |
| Total Inter Parfums, Inc. shareholders’ equity                                                                                                     |   |   | 234,976 |   |   |   | 226,746 |   |
| Noncontrolling interest                                                                                                                                  |   |   | 64,970  |   |   |   | 60,667 |   |
| Total equity                                                                                                                                             |   |   | 299,946 |   |   |   | 287,413 |   |
| Total liabilities and equity                                                                                                                             |   | $      | 438,105 |   |   | $      | 419,088 |   |

----

|                                                                       |   | 2010   |       |   | 2009   |   |       | 2008   |   |
|----------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|------------|--------|--------|
| Net sales                                                                  |   | $      | 460,411    |   |   | $      | 409,464    |   |   | $ | 446,124 |   |
| Cost of sales                                                              |   |   | 186,401    |   |   |   | 175,296    |   |   |   | 191,915 |   |
| Gross margin                                                               |   |   | 274,010    |   |   |   | 234,168    |   |   |   | 254,209 |   |
| Selling, general, and administrative expenses                              |   |   | 217,574    |   |   |   | 187,690    |   |   |   | 202,264 |   |
| Impairment of goodwill                                                     |   |   | —    |   |   |   | 1,677      |   |   |   | 936 |   |
| Income from operations                                                     |   |   | 56,436     |   |   |   | 44,801     |   |   |   | 51,009 |   |
| Other expenses (income):                                                   |   |   |       |   |   |   |       |   |   |   |   |   |
| Interest expense                                                           |   |   | 2,116      |   |   |   | 2,647      |   |   |   | 4,940 |   |
| (Gain) loss on foreign currency                                            |   |   | 2,132      |   |   |   | (3,212     | )      |   |   | 1,380 |   |
| Interest and dividend income                                               |   |   | (1,652     | )      |   |   | (982       | )      |   |   | (1,745 | ) |
|                                                                       |   |   | 2,596      |   |   |   | (1,547     | )      |   |   | 4,575 |   |
|                                                                       |   |   |       |   |   |   |       |   |   |   |   |   |
| Income before income taxes                                                 |   |   | 53,840     |   |   |   | 46,348     |   |   |   | 46,434 |   |
| Income taxes                                                               |   |   | 18,165     |   |   |   | 16,190     |   |   |   | 16,312 |   |
| Net income                                                                 |   |   | 35,675     |   |   |   | 30,158     |   |   |   | 30,122 |   |
|                                                                       |   |   |       |   |   |   |       |   |   |   |   |   |
| Less: Net income attributable to the                                       |   |   |       |   |   |   |       |   |   |   |   |   |
| noncontrolling interest                                                    |   |   | 9,082      |   |   |   | 7,791      |   |   |   | 6,357 |   |
| Net income attributable to Inter Parfums, Inc.                             |   | $      | 26,593     |   |   | $      | 22,367     |   |   | $ | 23,765 |   |
| Net income attributable to Inter Parfums, Inc. common shareholders’: |   |   |       |   |   |   |       |   |   |   |   |   |
| Basic                                                                      |   | $      | 0.88       |   |   | $      | 0.74       |   |   | $ | 0.78 |   |
| Diluted                                                                    |   |   | 0.87       |   |   |   | 0.74       |   |   |   | 0.77 |   |
|                                                                       |   |   |       |   |   |   |       |   |   |   |   |   |
| Weighted average number of shares outstanding:                             |   |   |       |   |   |   |       |   |   |   |   |   |
| Basic                                                                      |   |   | 30,360,602 |   |   |   | 30,099,998 |   |   |   | 30,621,070 |   |
| Diluted                                                                    |   |   | 30,481,991 |   |   |   | 30,121,077 |   |   |   | 30,777,985 |   |
|                                                                       |   |   |       |   |   |   |       |   |   |   |   |   |
| Dividends declared per share                                               |   | $      | 0.26       |   |   | $      | 0.133      |   |   | $ | 0.133 |   |

----

|                                                                                           |   | Inter Parfums, Inc. shareholders |       |
|------------------------------------------------------------------------------------------------|--------|----------------------------------|------------|
|                                                                                           |   |                             |       |   |   |   |   |   |   |   | Accumulated |   |   |   |   |   |   |   |   |   |   |
|                                                                                           |   | Common stock                     |       |   | Additional |   |   |   |   |   | other |   |   |   |   |   |   |   |   |   |   |
|                                                                                           |   | outstanding                      |       |   | paid-in |   |   | Retained |   |   | comprehensive |   |   | Treasury stock |   |   | Noncontrolling |   |   |   |   |
|                                                                                           |   | Shares                           |       |   | Amount |   |   | capital |   |   | earnings |   |   | income |   |   | Shares |   |   | Amount |   |   | interest |   |   | Total |   |
| Balance – January 1, 2008                                                                |   |                             | 30,798,212 |   |   | $ | 31 |   |   | $ | 40,023 |   |   | $ | 147,995 |   |   | $ | 30,955 |   |   |   | 9,303,956 |   |   | $ | (26,344 | ) |   | $ | 53,925 |   |   | $ | 246,585 |   |
| Comprehensive income:                                                                          |   |                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net income                                                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | 23,765 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 6,357 |   |   |   | 30,122 |   |
| Foreign currency translation adjustments                                                       |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (9,755 | ) |   |   | — |   |   |   | — |   |   |   | (2,888 | ) |   |   | (12,643 | ) |
| Net derivative instrument gain, net of tax                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 4,315 |   |   |   | — |   |   |   | — |   |   |   | 1,514 |   |   |   | 5,829 |   |
| Dividends                                                                                      |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | (4,039 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (1,735 | ) |   |   | (5,774 | ) |
| Shares issued upon exercise of stock options including income tax benefit of $988              |   |                             | 33,150     |   |   |   | — |   |   |   | 1,260 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 1,260 |   |
| Stock compensation                                                                             |   |                             | —    |   |   |   | — |   |   |   | 452 |   |   |   | 304 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 134 |   |   |   | 890 |   |
| Purchase of subsidiary shares from  noncontrolling interest                          |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (8,462 | ) |   |   | (8,462 | ) |
| Sale of subsidiary shares to noncontrolling interest                                           |   |                             | —    |   |   |   | — |   |   |   | 215 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 2,463 |   |   |   | 2,678 |   |
| Purchased treasury shares                                                                      |   |                             | (662,423   | ) |   |   | (1 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 662,423 |   |   |   | (4,975 | ) |   |   | — |   |   |   | (4,976 | ) |
| Balance – December 31, 2008                                                              |   |                             | 30,168,939 |   |   |   | 30 |   |   |   | 41,950 |   |   |   | 168,025 |   |   |   | 25,515 |   |   |   | 9,966,379 |   |   |   | (31,319 | ) |   |   | 51,308 |   |   |   | 255,509 |   |
| Comprehensive income:                                                                          |   |                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net income                                                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | 22,367 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 7,791 |   |   |   | 30,158 |   |
| Foreign currency translation adjustments                                                       |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 6,789 |   |   |   | — |   |   |   | — |   |   |   | 1,978 |   |   |   | 8,767 |   |
| Reclassification from OCI into earnings, net                                                   |   |                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,423 | ) |   |   |   |   |   |   |   |   |   |   | (1,499 | ) |   |   | (5,922 | ) |
| Net derivative instrument gain, net of tax                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 141 |   |   |   | — |   |   |   | — |   |   |   | 32 |   |   |   | 173 |   |
| Dividends                                                                                      |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | (3,974 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (1,716 | ) |   |   | (5,690 | ) |
| Shares issued upon exercise of stock options including income tax benefit of $692              |   |                             | 243,600    |   |   |   | — |   |   |   | 2,711 |   |   |   | — |   |   |   | — |   |   |   | (150,000 | ) |   |   | 476 |   |   |   | — |   |   |   | 3,187 |   |
| Stock compensation                                                                             |   |                             | —    |   |   |   | — |   |   |   | 510 |   |   |   | 193 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 102 |   |   |   | 805 |   |
| Sale of subsidiary shares to noncontrolling interest                                           |   |                             | —    |   |   |   | — |   |   |   | (45 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 2,671 |   |   |   | 2,626 |   |
| Purchased treasury shares                                                                      |   |                             | (108,100   | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 108,100 |   |   |   | (631 | ) |   |   | — |   |   |   | (631 | ) |
| Shares received as proceeds of option exercises                                                |   |                             | (132,487   | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 132,487 |   |   |   | (1,569 | ) |   |   | — |   |   |   | (1,569 | ) |
| Balance – December 31, 2009                                                              |   |                             | 30,171,952 |   |   |   | 30 |   |   |   | 45,126 |   |   |   | 186,611 |   |   |   | 28,022 |   |   |   | 10,056,966 |   |   |   | (33,043 | ) |   |   | 60,667 |   |   |   | 287,413 |   |
| Comprehensive income:                                                                          |   |                             |       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net income                                                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | 26,593 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 9,082 |   |   |   | 35,675 |   |
| Foreign currency translation adjustments                                                       |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (13,348 | ) |   |   | — |   |   |   | — |   |   |   | (4,436 | ) |   |   | (17,784 | ) |
| Net derivative instrument gain, net of tax                                                     |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 83 |   |   |   | — |   |   |   | — |   |   |   | 74 |   |   |   | 157 |   |
| Dividends                                                                                      |   |                             | —    |   |   |   | — |   |   |   | — |   |   |   | (7,901 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (2,048 | ) |   |   | (9,949 | ) |
| Shares issued upon exercise of stock options and warrants including income tax benefit of $520 |   |                             | 376,455    |   |   |   | — |   |   |   | 4,012 |   |   |   | — |   |   |   | — |   |   |   | (150,000 | ) |   |   | 493 |   |   |   | — |   |   |   | 4,505 |   |
| Stock compensation                                                                             |   |                             | —    |   |   |   | — |   |   |   | 597 |   |   |   | 150 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 52 |   |   |   | 799 |   |
| Purchase of subsidiary shares from  noncontrolling interest                          |   |                             | —    |   |   |   | — |   |   |   | (2,087 | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | (2,508 | ) |   |   | (4,595 | ) |
| Sale of subsidiary shares to noncontrolling interest                                           |   |                             | —    |   |   |   | — |   |   |   | 1,239 |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 4,087 |   |   |   | 5,326 |   |
| Shares received as proceeds of option exercises                                                |   |                             | (102,526   | ) |   |   | — |   |   |   | — |   |   |   | — |   |   |   | — |   |   |   | 102,526 |   |   |   | (1,601 | ) |   |   | — |   |   |   | (1,601 | ) |
| Balance – December 31, 2010                                                              |   |                             | 30,445,881 |   |   | $ | 30 |   |   | $ | 48,887 |   |   | $ | 205,453 |   |   | $ | 14,757 |   |   |   | 10,009,492 |   |   | $ | (34,151 | ) |   | $ | 64,970 |   |   | $ | 299,946 |   |

----

|                                                           |   | 2010   |    |   | 2009   |   |   | 2008   |   |
|----------------------------------------------------------------|--------|--------|---------|--------|--------|--------|--------|--------|--------|
| Net income                                                     |   | $      | 35,675  |   |   | $      | 30,158 |   |   | $ | 30,122 |   |
|                                                           |   |   |    |   |   |   |   |   |   |   |   |   |
| Other comprehensive income:                                    |   |   |    |   |   |   |   |   |   |   |   |   |
| Net derivative instrument gain, net of tax                     |   |   | 157     |   |   |   | 173    |   |   |   | 5,829 |   |
| Reclassification from OCI into earnings, net                   |   |   | -       |   |   |   | (5,922 | )      |   |   | - |   |
| Translation adjustments, net of tax                            |   |   | (17,784 | )      |   |   | 8,767  |   |   |   | (12,643 | ) |
|                                                           |   |   | (17,627 | )      |   |   | 3,018  |   |   |   | (6,814 | ) |
| Comprehensive income                                           |   |   | 18,048  |   |   |   | 33,176 |   |   |   | 23,308 |   |
|                                                           |   |   |    |   |   |   |   |   |   |   |   |   |
| Comprehensive income attributable to noncontrolling interests: |   |   |    |   |   |   |   |   |   |   |   |   |
|                                                           |   |   |    |   |   |   |   |   |   |   |   |   |
| Net income                                                     |   |   | 9,082   |   |   |   | 7,791  |   |   |   | 6,357 |   |
| Net derivative instrument gain, net of tax                     |   |   | 74      |   |   |   | 32     |   |   |   | 1,514 |   |
| Reclassification from OCI into earnings, net                   |   |   | -       |   |   |   | (1,499 | )      |   |   | - |   |
| Translation adjustments, net of tax                            |   |   | (4,436  | )      |   |   | 1,978  |   |   |   | (2,888 | ) |
|                                                           |   |   | 4,720   |   |   |   | 8,302  |   |   |   | 4,983 |   |
| Comprehensive income attributable to Inter Parfums Inc.:       |   | $      | 13,328  |   |   | $      | 24,874 |   |   | $ | 18,325 |   |

----

|                                                                                                   |   | 2010   |     |   | 2009   |   |    | 2008   |   |
|--------------------------------------------------------------------------------------------------------|--------|--------|----------|--------|--------|--------|---------|--------|--------|
| Cash flows from operating activities:                                                                  |   |   |     |   |   |   |    |   |   |
| Net income                                                                                             |   | $      | 35,675   |   |   | $      | 30,158  |   |   | $ | 30,122 |   |
| Adjustments to reconcile net income to net  cash provided by (used in) operating activities: |   |   |     |   |   |   |    |   |   |   |   |   |
| Depreciation and amortization                                                                          |   |   | 9,188    |   |   |   | 10,963  |   |   |   | 9,925 |   |
| Impairment of goodwill and trademark                                                                   |   |   | —  |   |   |   | 2,213   |   |   |   | 936 |   |
| Provision for doubtful accounts                                                                        |   |   | 3,127    |   |   |   | 1,394   |   |   |   | 148 |   |
| Noncash stock compensation                                                                             |   |   | 895      |   |   |   | 947     |   |   |   | 1,119 |   |
| Deferred tax (benefit) provision                                                                       |   |   | (4,558   | )      |   |   | (3,079  | )      |   |   | 4,118 |   |
| Change in fair value of derivatives                                                                    |   |   | (362     | )      |   |   | (861    | )      |   |   | 1,759 |   |
| Changes in:                                                                                            |   |   |     |   |   |   |    |   |   |   |   |   |
| Accounts receivable                                                                                    |   |   | (5,915   | )      |   |   | 20,912  |   |   |   | (8,768 | ) |
| Inventories                                                                                            |   |   | (29,110  | )      |   |   | 40,628  |   |   |   | (23,285 | ) |
| Other assets                                                                                           |   |   | 2,127    |   |   |   | (4,841  | )      |   |   | 4,010 |   |
| Accounts payable and accrued expenses                                                                  |   |   | 20,804   |   |   |   | (18,900 | )      |   |   | (18,051 | ) |
| Income taxes payable, net                                                                              |   |   | 5,974    |   |   |   | 5,106   |   |   |   | (8,461 | ) |
| Net cash provided by (used in) operating activities                                                    |   |   | 37,845   |   |   |   | 84,640  |   |   |   | (6,428 | ) |
| Cash flows from investing activities:                                                                  |   |   |     |   |   |   |    |   |   |   |   |   |
| Purchases of short-term investments                                                                    |   |   | (112,495 | )      |   |   | — |   |   |   | (5,144 | ) |
| Proceeds from sale of short-term investments                                                           |   |   | 63,510   |   |   |   | — |   |   |   | 5,144 |   |
| Purchase of equipment and leasehold improvements                                                       |   |   | (6,085   | )      |   |   | (5,526  | )      |   |   | (3,803 | ) |
| Payment for intangible assets acquired                                                                 |   |   | (22,209  | )      |   |   | (775    | )      |   |   | (1,095 | ) |
| Net cash used in investing activities                                                                  |   |   | (77,279  | )      |   |   | (6,301  | )      |   |   | (4,898 | ) |
| Cash flows from financing activities:                                                                  |   |   |     |   |   |   |    |   |   |   |   |   |
| Proceeds from (repayment of) loans payable – banks                                               |   |   | 254      |   |   |   | (9,005  | )      |   |   | 7,089 |   |
| Repayment of long-term debt                                                                            |   |   | (10,865  | )      |   |   | (12,408 | )      |   |   | (16,292 | ) |
| Purchase of treasury stock                                                                             |   |   | (106     | )      |   |   | (660    | )      |   |   | (4,975 | ) |
| Proceeds from exercise of options and warrants including tax benefits                             |   |   | 3,009    |   |   |   | 1,648   |   |   |   | 1,260 |   |
| Proceeds from sale of stock of subsidiary                                                              |   |   | 5,326    |   |   |   | 2,658   |   |   |   | 2,695 |   |
| Payment for acquisition of noncontrolling interests                                                    |   |   | (4,595   | )      |   |   | — |   |   |   | (18,493 | ) |
| Dividends paid                                                                                         |   |   | (6,918   | )      |   |   | (3,974  | )      |   |   | (4,069 | ) |
| Dividends paid to noncontrolling interests                                                             |   |   | (2,048   | )      |   |   | (1,716  | )      |   |   | (1,735 | ) |
| Net cash used in financing activities                                                                  |   |   | (15,943  | )      |   |   | (23,457 | )      |   |   | (34,520 | ) |
| Effect of exchange rate changes on cash                                                                |   |   | (7,542   | )      |   |   | 3,181   |   |   |   | (1,784 | ) |
| Net increase (decrease) in cash and cash equivalents                                                   |   |   | (62,919  | )      |   |   | 58,063  |   |   |   | (47,630 | ) |
| Cash and cash equivalents – beginning of year                                                    |   |   | 100,467  |   |   |   | 42,404  |   |   |   | 90,034 |   |
| Cash and cash equivalents – end of year                                                          |   | $      | 37,548   |   |   | $      | 100,467 |   |   | $ | 42,404 |   |
| Supplemental disclosures of cash flow information:                                                     |   |   |     |   |   |   |    |   |   |   |   |   |
| Cash paid for:                                                                                         |   |   |     |   |   |   |    |   |   |   |   |   |
| Interest                                                                                               |   | $      | 2,297    |   |   | $      | 2,633   |   |   | $ | 3,894 |   |
| Income taxes                                                                                           |   |   | 14,944   |   |   |   | 13,085  |   |   |   | 13,311 |   |

----

----

----

----

----

----

| (2) | Recent Agreements |
|-----|-------------------|

----

----

| (3) | Acquisition of Noncontrolling Interests |
|-----|-----------------------------------------|

|                     |   | 2008          |   |
|--------------------------|--------|---------------|--------|
|                     |   |          |   |
| Trademarks               |   | $             | 15,458 |   |
| Noncontrolling interests |   |          | 8,356  |   |
| Deferred tax liability   |   |          | (5,321 | ) |
| Total                    |   | $   | 18,493 |   |

----

| (4) | Inventories |
|-----|-------------|

|                              |   | December 31, |    |
|-----------------------------------|--------|--------------|---------|
|                              |   | 2010         |    |   | 2009 |   |
| Raw materials and component parts |   | $            | 40,809  |   |   | $ | 29,052 |   |
| Finished goods                    |   |         | 69,031  |   |   |   | 56,376 |   |
|                              |   | $            | 109,840 |   |   | $ | 85,428 |   |

| (5) | Fair Value of Financial Instruments |
|-----|-------------------------------------|

| (In thousands)                                                                  |   |   |        |   | Fair Value Measurements at December 31, 2010 |   |
|--------------------------------------------------------------------------------------|--------|--------|-------------|--------|----------------------------------------------------------------------------|--------|
|                                                                                 |   |   |        |   | Quoted Prices in                                                 |   |   | Significant Other |   |   | Significant |   |
|                                                                                 |   |   |        |   | Active Markets for                                               |   |   | Observable |   |   | Unobservable |   |
|                                                                                 |   |   |        |   | Identical Assets                                                      |   |   | Inputs |   |   | Inputs |   |
|                                                                                 |   | Total  |        |   | (Level 1)                                                             |   |   | (Level 2) |   |   | (Level 3) |   |
| Assets:                                                                              |   |   |        |   |                                                                       |   |   |   |   |   |   |   |
| Short-term investments                                                               |   | $      | 49,391      |   |                                                                       | $      | — |   |   | $ | 49,391 |   |   | $ | — |   |
| Foreign currency forward exchange contracts not accounted for using hedge accounting |   |   | 1,024  |   |                                                                       |   | — |   |   |   | 1,024  |   |   |   | — |   |
|                                                                                 |   |   |        |   |                                                                       |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                 |   | $      | 50,415      |   |                                                                       | $      | — |   |   | $ | 50,415 |   |   | $ | — |   |
| Liabilities:                                                                         |   |   |        |   |                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Interest rate swaps                                                                  |   | $      | 333         |   |                                                                       | $      | — |   |   | $ | 333 |   |   | $ | — |   |

| (In thousands)                                                                  |   |   |   |   | Fair Value Measurements at December 31, 2009 |   |
|--------------------------------------------------------------------------------------|--------|--------|--------|--------|----------------------------------------------------------------------------|--------|
|                                                                                 |   |   |   |   | Quoted Prices in                                                 |   |   | Significant Other |   |   | Significant |   |
|                                                                                 |   |   |   |   | Active Markets for                                               |   |   | Observable |   |   | Unobservable |   |
|                                                                                 |   |   |   |   | Identical Assets                                                      |   |   | Inputs |   |   | Inputs |   |
|                                                                                 |   | Total  |   |   | (Level 1)                                                             |   |   | (Level 2) |   |   | (Level 3) |   |
| Assets:                                                                              |   |   |   |   |                                                                       |   |   |   |   |   |   |   |
| Foreign currency forward exchange contracts not accounted for using hedge accounting |   | $      | 5,620  |   |                                                                       | $      | — |   |   | $ | 5,620 |   |   | $ | — |   |
|                                                                                 |   |   |   |   |                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Liabilities:                                                                         |   |   |   |   |                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Interest rate swaps                                                                  |   | $      | 752    |   |                                                                       | $      | — |   |   | $ | 752 |   |   | $ | — |   |

----

| (6) | Derivative Financial Instruments |
|-----|----------------------------------|

| Derivatives in CashFlow HedgingRelationships |   | Amount of Gain(Loss) Recognized inOCI on Derivative(Effective Portion) |    | Location of Gain(Loss) Reclassifiedfrom AccumulatedOCI into Income(Effective Portion) |   | Amount of Gain (Loss)Reclassified fromAccumulated OCI intoIncome (EffectivePortion) |   | Location of Gain(Loss) Recognized inIncome on Derivative(Effective Portion) |                            | Amount of Gain (Loss)Recognized in Incomeon Derivative (EffectivePortion) (A) |   |
|-------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|---------|--------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------|---------------------------------|-----------------------------------------------------------------------------------------------------------------------|--------|
|                                                        |   | Year endedDecember 31,                                                                                    |    |                                                                                                                     |   | Year endedDecember 31,                                                                                                 |   |                                                                                                           |                            | Year endedDecember 31,                                                                                                |   |
|                                                        |   | 2010                                                                                                      |    |                                                                                                                     | 2009   |                                                                                                                   |   |                                                                                                           | 2010                            |                                                                                                                  |   | 2009 |   |   |   | 2010 |   |   | 2009 |   |
| Foreign exchange contracts                                  |   | $                                                                                                         | — |                                                                                                                     |   |                                                                                                                   | (5,370 | )                                                                                                    | Gain (loss) on foreign currency |                                                                                                                  | $      | — |   |   |   | (2,792 | )   | Gain (loss) on foreign currency |   | $ | (2,638 | ) |   |   | 776 |   |

| Derivatives not Designated asHedging Instruments |   | Location of Gain (Loss)recognized in Income onDerivative |   | December 31,2010 |   |   | December 31,2009 |   |
|----------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------|--------|-----------------------|--------|--------|-----------------------|--------|
|                                                                 |   |                                                                                   |   |                  |   |   |                  |   |
| Interest rate swaps                                                  |   | Interest expense                                                                       |   | $                     | 362    |   |                  | $      | 85 |   |
| Foreign exchange contracts                                           |   | Gain (loss) on foreign currency                                                        |   | $                     | (86    | )      |                  | $      | 77 |   |

----

| (7) | Equipment and Leasehold Improvements |
|-----|--------------------------------------|

|                                           |   | December 31, |         |
|------------------------------------------------|--------|--------------|--------------|
|                                           |   | 2010         |         |   | 2009 |   |
| Equipment                                      |   | $            | 26,778       |   |   | $ | 23,293 |   |
| Leasehold improvements                         |   |         | 2,107   |   |   |   | 2,101  |   |
|                                           |   |         | 28,885  |   |   |   | 25,394  |   |
| Less accumulated depreciation and amortization |   |         | 17,678  |   |   |   | 16,203  |   |
|                                           |   | $            | 11,207       |   |   | $ | 9,191 |   |

| (8) | Trademarks, Licenses and Other Intangible Assets |
|-----|--------------------------------------------------|

| 2010                                   |   | Gross  |    |   | Accumulated  |   |    | Net Book |   |
|----------------------------------------|--------|--------|---------|--------|--------------|--------|---------|----------|--------|
|                                   |   | Amount |    |   | Amortization |   |    | Value    |   |
| Trademarks (indefinite lives)          |   | $      | 6,671   |   |         | $      | — |     |   | $ | 6,671 |   |
| Trademarks (finite lives)              |   |   | 51,680  |   |         |   | 134     |     |   |   | 51,546 |   |
| Licenses (finite lives)                |   |   | 70,250  |   |         |   | 18,881  |     |   |   | 51,369 |   |
| Other intangible assets (finite lives) |   |   | 13,220  |   |         |   | 11,404  |     |   |   | 1,816 |   |
| Subtotal                               |   |   | 135,150 |   |         |   | 30,419  |     |   |   | 104,731 |   |
| Total                                  |   | $      | 141,821 |   |         | $      | 30,419  |     |   | $ | 111,402 |   |
|                                   |   |   |    |   |         |   |    |     |   |   |   |   |
| 2009                                   |   | Gross  |    |   | Accumulated  |   |    | Net Book |   |
|                                   |   | Amount |    |   | Amortization |   |    | Value    |   |
| Trademarks (indefinite lives)          |   | $      | 6,864   |   |         | $      | — |     |   | $ | 6,864 |   |
| Trademarks (finite lives)              |   |   | 55,709  |   |         |   | 128     |     |   |   | 55,581 |   |
| Licenses (finite lives)                |   |   | 52,909  |   |         |   | 15,418  |     |   |   | 37,491 |   |
| Other intangible assets (finite lives) |   |   | 15,043  |   |         |   | 13,180  |     |   |   | 1,863 |   |
| Subtotal                               |   |   | 123,661 |   |         |   | 28,726  |     |   |   | 94,935 |   |
| Total                                  |   | $      | 130,525 |   |         | $      | 28,726  |     |   | $ | 101,799 |   |

----

| (9) | Goodwill and Other Intangible Assets |
|-----|--------------------------------------|

|   | The following tables present our assets and liabilities that are measured at fair value on a nonrecurring basis, and are categorized using the fair value hierarchy. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|               |   |   |   |   | Fair Value Measurements at December 31, 2010 |   |
|--------------------|--------|--------|--------|--------|----------------------------------------------|--------|
|               |   |   |   |   | Quoted Prices in                             |   |   | Significant Other |   |   | Significant |   |
|               |   |   |   |   | Active Markets for                           |   |   | Observable |   |   | Unobservable |   |
|               |   |   |   |   | Identical Assets                             |   |   | Inputs |   |   | Inputs |   |
|               |   | Total  |   |   | (Level 1)                                    |   |   | (Level 2) |   |   | (Level 3) |   |
| Description        |   |   |   |   |                                         |   |   |   |   |   |   |   |
| Trademark - Nickel |   | $      | 2,337  |   |                                         | $      | — |   |   | $ | — |   |   | $ | 2,337 |   |
|               |   |   |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Goodwill           |   | $      | 3,654  |   |                                         | $      | — |   |   | $ | — |   |   | $ | 3,654 |   |

|               |   |   |   |   | Fair Value Measurements at December 31, 2009 |   |
|--------------------|--------|--------|--------|--------|----------------------------------------------|--------|
|               |   |   |   |   | Quoted Prices in                             |   |   | Significant Other |   |   | Significant |   |
|               |   |   |   |   | Active Markets for                           |   |   | Observable |   |   | Unobservable |   |
|               |   |   |   |   | Identical Assets                             |   |   | Inputs |   |   | Inputs |   |
|               |   | Total  |   |   | (Level 1)                                    |   |   | (Level 2) |   |   | (Level 3) |   |
| Description        |   |   |   |   |                                         |   |   |   |   |   |   |   |
| Trademark - Nickel |   | $      | 2,586  |   |                                         | $      | — |   |   | $ | — |   |   | $ | 2,586 |   |
|               |   |   |   |   |                                         |   |   |   |   |   |   |   |   |   |   |   |
| Goodwill           |   | $      | 3,927  |   |                                         | $      | — |   |   | $ | — |   |   | $ | 3,927 |   |

----

|                                                    |   | December 31, |    |
|---------------------------------------------------------|--------|--------------|---------|
|                                                    |   | 2010         |    |   | 2009 |   |
| Balance - beginning of year                             |   | $            | 3,927   |   |   | $ | 5,470 |   |
| Effect of changes in foreign currency translation rates |   |         | (273    | ) |   |   | 134 |   |
| Impairment loss                                         |   |         | — |   |   |   | (1,677 | ) |
| Balance - end of year                                   |   | $            | 3,654   |   |   | $ | 3,927 |   |

| (10) | Loans Payable – Banks |
|------|-----------------------------|

----

| (11) | Long-term Debt |
|------|----------------|

|                                                                                                                 |   | December 31, |   |
|----------------------------------------------------------------------------------------------------------------------|--------|--------------|--------|
|                                                                                                                 |   | 2010         |   |   | 2009 |   |
| 18 million euro fixed rate facility at 4.1%, payable in 20 quarterly installments                                    |   | $            | 5,211  |   |   | $ | 11,011 |   |
| 22 million euro variable rate facility at three month EURIBOR plus 0.40%, payable in 20 equal quarterly installments |   |         | 10,621 |   |   |   | 18,183 |   |
| Other                                                                                                                |   |         | 297    |   |   |   | 400 |   |
|                                                                                                                 |   |         | 16,129 |   |   |   | 29,594 |   |
| Less current maturities                                                                                              |   |         | 11,090 |   |   |   | 11,732 |   |
| Total                                                                                                                |   | $            | 5,039  |   |   | $ | 17,862 |   |

|  (12) | Commitments |
|------------|-------------|

| 2011       |   | $      | 6,939       |   |
|------------|--------|--------|-------------|--------|
| 2012       |   |   | 4,649  |   |
| 2013       |   |   | 3,581  |   |
| 2014       |   |   | 2,968  |   |
| 2015       |   |   | 2,514  |   |
| Thereafter |   |   | 9,137  |   |
|       |   | $      | 29,788      |   |

----

| 2011       |   | $      | 140,364       |   |
|------------|--------|--------|---------------|--------|
| 2012       |   |   | 145,081  |   |
| 2013       |   |   | 149,748  |   |
| 2014       |   |   | 153,227  |   |
| 2015       |   |   | 157,916  |   |
| Thereafter |   |   | 494,321  |   |
|       |   | $      | 1,240,657     |   |

| (13) | Equity |
|------|--------|

|                                        |   | Number of Shares |    |   | Weighted Average GrantDate Fair Value |   |
|---------------------------------------------|--------|----------------------------|---------|--------|-----------------------------------------------------------|--------|
| Nonvested options – beginning of year |   |                       | 480,598 |   |                                                      | $      | 3.92 |   |
| Nonvested options granted                   |   |                       | 120,200 |   |                                                      | $      | 5.59 |   |
| Nonvested options vested or forfeited       |   |                       | 119,955 |   |                                                      | $      | 3.98 |   |
| Nonvested options – end of year       |   |                       | 480,843 |   |                                                      | $      | 4.32 |   |

----

|                               |   | Year ended December 31, |     |
|-----------------------------------------|--------|----------------------------------------|----------|
|                                    |   | 2010                                   |     |   | 2009 |   |   | 2008 |   |
|                                    |   | Options                                |     |   | WeightedAverageexerciseprice |   |   | Options |   |   | WeightedAverageexerciseprice |   |   | Options |   |   | WeightedAverageexerciseprice |   |
| Shares under option - beginning of year |   |                                   | 920,825  |   |   | $ | 11.32 |   |   |   | 1,138,375 |   |   | $ | 11.23 |   |   |   | 1,206,600 |   |   | $ | 12.29 |   |
| Options granted                         |   |                                   | 120,200  |   |   |   | 18.64 |   |   |   | 100,550 |   |   |   | 11.90 |   |   |   | 246,100 |   |   |   | 9.86 |   |
| Options exercised                       |   |                                   | (226,455 | ) |   |   | 10.00 |   |   |   | (243,600 | ) |   |   | 10.24 |   |   |   | (33,150 | ) |   |   | 8.22 |   |
| Options cancelled                       |   |                                   | (6,950   | ) |   |   | 11.27 |   |   |   | (74,500 | ) |   |   | 14.20 |   |   |   | (281,175 | ) |   |   | 14.92 |   |
| Shares under options - end of year      |   |                                   | 807,620  |   |   |   | 12.78 |   |   |   | 920,825 |   |   |   | 11.32 |   |   |   | 1,138,375 |   |   |   | 11.23 |   |

|                                             |   | Year Ended December 31, |   |
|--------------------------------------------------|--------|-------------------------|--------|
|                                             |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
| Weighted-average expected stock-price volatility |   |                    | 39     | % |   |   | 49 | % |   |   | 41 | % |
| Weighted-average expected option life            |   | 4.5 years               |   |   | 4.5 years |   |   | 4.7 years |   |
| Weighted-average risk-free interest rate         |   |                    | 2.1    | % |   |   | 2.6 | % |   |   | 2.3 | % |
| Weighted-average dividend yield                  |   |                    | 1.7    | % |   |   | 2.0 | % |   |   | 1.25 | % |

----

|                                       |   | Year Ended December 31, |   |
|--------------------------------------------|--------|-------------------------|--------|
|                                       |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
| Cash proceeds from stock options exercised |   | $                       | 771    |   |   | $ | 956 |   |   | $ | 272 |   |
| Tax benefits                               |   | $                       | 520    |   |   | $ | 692 |   |   | $ | 988 |   |
| Intrinsic value of stock options exercised |   | $                       | 1,195  |   |   | $ | 407 |   |   | $ | 158 |   |

|                 |                 |   |        |          | Options outstanding             |       |        |   |
|----------------------|----------------------|--------|-------------|---------------|--------------------------------------|------------|-------------|--------|
|                 |                 |   | Number      |          | weighted average remaining |       | Options     |   |
| Exercise prices |                 |   | outstanding |          | contractual life                |       | exercisable |   |
| $                    | 6.15 – $6.93   |   |        |          | 81,530                          |       | 3.96 years  |   |   | 31,940  |   |
| $                    | 11.30 – $11.41 |   |        |          | 155,775                         |       | 3.08 years  |   |   | 14,475  |   |
| $                    | 12.14 – $12.64 |   |        |          | 214,165                         |       | 3.80 years  |   |   | 92,675  |   |
| $                    | 13.10 – $13.45 |   |        |          | 237,450                         |       | 1.97 years  |   |   | 185,888  |   |
| $                    | 15.62                |   |        |          | 6,000                           |       | 5.24 years  |   |   | — |   |
| $                    | 18.00                |   |        |          | 3,000                           |       | 2.41 years  |   |   | 1,800  |   |
| $                    | 19.03                |   |        |          | 109,700                         |       | 6.00 years  |   |   | — |   |
| Totals               |                 |   |        | 807,620  |                                 | 3.44 Years |        |   | 326,778  |   |

----

| (14)  | Net Income Attributable to Inter Parfums, Inc. Common Shareholders |
|------------|--------------------------------------------------------------------|

|                                                                |   | Year ended December 31, |             |
|---------------------------------------------------------------------|--------|-------------------------|------------------|
|                                                                |   | 2010                    |             |   | 2009 |   |   | 2008 |   |
| Numerator:                                                          |   |                    |             |   |   |   |   |   |   |
| Net income attributable to Inter Parfums, Inc.                      |   | $                       | 26,593           |   |   | $ | 22,367 |   |   | $ | 23,765 |   |
| Effect of dilutive securities of consolidated subsidiary            |   |                    | (86              | )   |   |   | (18 | )   |   |   | (99 | )   |
| Numerator for diluted earnings per share                            |   | $                       | 26,507           |   |   | $ | 22,349 |   |   | $ | 23,666 |   |
| Denominator:                                                        |   |                    |             |   |   |   |   |   |   |   |   |   |
| Weighted average shares                                             |   |                    | 30,360,602  |   |   |   | 30,099,998  |   |   |   | 30,621,070  |   |
| Effect of dilutive securities:                                      |   |                    |             |   |   |   |   |   |   |   |   |   |
| Stock options and warrants                                          |   |                    | 121,389     |   |   |   | 21,079  |   |   |   | 156,915  |   |
| Denominator for diluted earnings per share                          |   |                    | 30,481,991  |   |   |   | 30,121,077  |   |   |   | 30,777,985  |   |
|                                                                |   |                    |             |   |   |   |   |   |   |   |   |   |
| Earnings per share:                                                 |   |                    |             |   |   |   |   |   |   |   |   |   |
| Net income attributable to Inter Parfums, Inc. common shareholders: |   |                    |             |   |   |   |   |   |   |   |   |   |
| Basic                                                               |   | $                       | 0.88             |   |   | $ | 0.74 |   |   | $ | 0.78 |   |
| Diluted                                                             |   |                    | 0.87             |   |   |   | 0.74 |   |   |   | 0.77 |   |

| (15)  | Segments and Geographic Areas |
|------------|-------------------------------|

----

|                                            |   | Year ended December 31, |    |
|-------------------------------------------------|--------|----------------------------------------|---------|
|                                            |   | 2010                                   |    |   | 2009 |   |   | 2008 |   |
| Net sales:                                      |   |                                   |    |   |   |   |   |   |   |
| United States                                   |   | $                                      | 55,535  |   |   | $ | 47,810 |   |   | $ | 59,657 |   |
| Europe                                          |   |                                   | 404,876 |   |   |   | 361,662 |   |   |   | 389,009 |   |
| Eliminations of intercompany sales              |   |                                   | — |   |   |   | (8 | ) |   |   | (2,542 | ) |
|                                            |   | $                                      | 460,411 |   |   | $ | 409,464 |   |   | $ | 446,124 |   |
| Net income attributable to inter Parfums, Inc.: |   |                                   |    |   |   |   |   |   |   |   |   |   |
| United States                                   |   | $                                      | 769     |   |   | $ | (178 | ) |   | $ | 1,960 |   |
| Europe                                          |   |                                   | 25,803  |   |   |   | 22,482 |   |   |   | 21,862 |   |
| Eliminations                                    |   |                                   | 21      |   |   |   | 63 |   |   |   | (57 | ) |
|                                            |   | $                                      | 26,593  |   |   | $ | 22,367 |   |   | $ | 23,765 |   |
| Depreciation and amortization expense:          |   |                                   |    |   |   |   |   |   |   |   |   |   |
| United States                                   |   | $                                      | 582     |   |   | $ | 1,116 |   |   | $ | 1,283 |   |
| Europe                                          |   |                                   | 8,606   |   |   |   | 9,847 |   |   |   | 8,642 |   |
|                                            |   | $                                      | 9,188   |   |   | $ | 10,963 |   |   | $ | 9,925 |   |
| Interest and dividend income:                   |   |                                   |    |   |   |   |   |   |   |   |   |   |
| United States                                   |   | $                                      | 2       |   |   | $ | — |   |   | $ | 4 |   |
| Europe                                          |   |                                   | 1,650   |   |   |   | 982 |   |   |   | 1,741 |   |
|                                            |   | $                                      | 1,652   |   |   | $ | 982 |   |   | $ | 1,745 |   |
| Interest expense:                               |   |                                   |    |   |   |   |   |   |   |   |   |   |
| United States                                   |   | $                                      | 71      |   |   | $ | 177 |   |   | $ | 142 |   |
| Europe                                          |   |                                   | 2,045   |   |   |   | 2,470 |   |   |   | 4,798 |   |
|                                            |   | $                                      | 2,116   |   |   | $ | 2,647 |   |   | $ | 4,940 |   |
| Income tax expense (benefit):                   |   |                                   |    |   |   |   |   |   |   |   |   |   |
| United States                                   |   | $                                      | 596     |   |   | $ | 148 |   |   | $ | 1,087 |   |
| Europe                                          |   |                                   | 17,554  |   |   |   | 15,996 |   |   |   | 15,263 |   |
| Eliminations                                    |   |                                   | 15      |   |   |   | 46 |   |   |   | (38 | ) |
|                                            |   | $                                      | 18,165  |   |   | $ | 16,190 |   |   | $ | 16,312 |   |

|                                     |   | December 31, |    |
|------------------------------------------|--------|-------------------|---------|
|                                     |   | 2010              |    |   | 2009 |   |   | 2008 |   |
| Total assets:                            |   |              |    |   |   |   |   |   |   |
| United States                            |   | $                 | 40,896  |   |   | $ | 45,580 |   |   | $ | 56,320 |   |
| Europe                                   |   |              | 398,547 |   |   |   | 382,628 |   |   |   | 380,058 |   |
| Eliminations of investment in subsidiary |   |              | (1,338  | ) |   |   | (9,120 | ) |   |   | (11,241 | ) |
|                                     |   | $                 | 438,105 |   |   | $ | 419,088 |   |   | $ | 425,137 |   |
| Additions to long-lived assets:          |   |              |    |   |   |   |   |   |   |   |   |   |
| United States                            |   | $                 | 305     |   |   | $ | 190 |   |   | $ | 479 |   |
| Europe                                   |   |              | 27,990  |   |   |   | 6,111 |   |   |   | 19,877 |   |
|                                     |   | $                 | 28,295  |   |   | $ | 6,301 |   |   | $ | 20,356 |   |
| Total long-lived assets:                 |   |              |    |   |   |   |   |   |   |   |   |   |
| United States                            |   | $                 | 5,335   |   |   | $ | 5,612 |   |   | $ | 6,537 |   |
| Europe                                   |   |              | 120,929 |   |   |   | 109,305 |   |   |   | 111,525 |   |
|                                     |   | $                 | 126,264 |   |   | $ | 114,917 |   |   | $ | 118,062 |   |
| Deferred tax assets:                     |   |              |    |   |   |   |   |   |   |   |   |   |
| United States                            |   | $                 | 1,580   |   |   | $ | 1,399 |   |   | $ | 586 |   |
| Europe                                   |   |              | 5,650   |   |   |   | 2,689 |   |   |   | 2,802 |   |
|                                     |   | $                 | 7,230   |   |   | $ | 4,088 |   |   | $ | 3,388 |   |

----

|                      |   | Year ended December 31, |    |
|---------------------------|--------|-------------------------|---------|
|                      |   | 2010                    |    |   | 2009 |   |   | 2008 |   |
| North America             |   | $                       | 91,200  |   |   | $ | 96,800 |   |   | $ | 108,600 |   |
| Europe                    |   |                    | 211,800 |   |   |   | 184,900 |   |   |   | 204,100 |   |
| Central and South America |   |                    | 41,900  |   |   |   | 29,300 |   |   |   | 38,000 |   |
| Middle East               |   |                    | 45,500  |   |   |   | 42,300 |   |   |   | 39,200 |   |
| Asia                      |   |                    | 66,500  |   |   |   | 53,600 |   |   |   | 53,000 |   |
| Other                     |   |                    | 3,500   |   |   |   | 2,600 |   |   |   | 3,200 |   |
|                      |   |                    |    |   |   |   |   |   |   |   |   |   |
|                      |   | $                       | 460,400 |   |   | $ | 409,500 |   |   | $ | 446,100 |   |

|           |   | Year Ended December 31, |   |
|----------------|--------|-------------------------|--------|
|           |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
| United States  |   | $                       | 86,000 |   |   | $ | 88,000 |   |   | $ | 101,000 |   |
| United Kingdom |   | $                       | 35,000 |   |   | $ | 31,000 |   |   | $ | 25,000 |   |
| France         |   | $                       | 37,000 |   |   | $ | 37,000 |   |   | $ | 38,000 |   |

| (16) | Income Taxes |
|------|--------------|

|               |   | Year ended December 31, |   |
|--------------------|--------|-------------------------|--------|
|               |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
| U.S. operations    |   | $                       | 1,364  |   |   | $ | (30 | ) |   | $ | 3,047 |   |
| Foreign operations |   |                    | 52,476 |   |   |   | 46,378 |   |   |   | 43,387 |   |
|               |   |                    |   |   |   |   |   |   |   |   |   |   |
|               |   | $                       | 53,840 |   |   | $ | 46,348 |   |   | $ | 46,434 |   |

----

|                     |   | Year ended December 31, |         |
|--------------------------|--------|-------------------------|--------------|
|                     |   | 2010                    |         |   | 2009 |   |   | 2008 |   |
| Current:                 |   |                    |         |   |   |   |   |   |   |
| Federal                  |   | $                       | 515          |   |   | $ | 280 |   |   | $ | 56 |   |
| State and local          |   |                    | 112     |   |   |   | 119  |   |   |   | 86  |   |
| Foreign                  |   |                    | 22,096  |   |   |   | 18,870  |   |   |   | 12,052  |   |
|                     |   |                    | 22,723  |   |   |   | 19,269  |   |   |   | 12,194  |   |
| Deferred:                |   |                    |         |   |   |   |   |   |   |   |   |   |
| Federal                  |   |                    | 22      |   |   |   | (260 | )   |   |   | 886  |   |
| State and local          |   |                    | (53          | )   |   |   | 9  |   |   |   | 59  |   |
| Foreign                  |   |                    | (4,527       | )   |   |   | (2,828 | )   |   |   | 3,173  |   |
|                     |   |                    | (4,558       | )   |   |   | (3,079 | )   |   |   | 4,118  |   |
| Total income tax expense |   | $                       | 18,165       |   |   | $ | 16,190 |   |   | $ | 16,312 |   |

|                                         |   | December 31, |        |
|----------------------------------------------|--------|--------------|-------------|
|                                         |   | 2010         |        |   | 2009 |   |
| Deferred tax assets:                         |   |         |        |   |   |   |
| State net operating loss carryforwards       |   | $            | 433         |   |   | $ | 508 |   |
| Federal net operating loss carryforwards     |   |         | —     |   |   |   | 150  |   |
| Foreign net operating loss carryforwards     |   |         | 1,725  |   |   |   | 785  |   |
| Alternative minimum tax credit carryforwards |   |         | 514    |   |   |   | 282  |   |
| Inventory and accounts receivable            |   |         | 372    |   |   |   | 817  |   |
| Profit sharing                               |   |         | 1,575  |   |   |   | 1,121  |   |
| Stock option compensation                    |   |         | 610    |   |   |   | 360  |   |
| Effect of inventory profit elimination       |   |         | 3,605  |   |   |   | 1,011  |   |
| Other                                        |   |         | 514    |   |   |   | 450  |   |
| Total gross deferred tax assets              |   |         | 9,348  |   |   |   | 5,484  |   |
| Valuation allowance                          |   |         | (2,118      | )   |   |   | (1,396 | )   |
| Net deferred tax assets                      |   |         | 7,230  |   |   |   | 4,088  |   |
| Deferred tax liabilities (long-term):        |   |         |        |   |   |   |   |   |
| Property, plant, and equipment               |   |         | (8          | )   |   |   | (13 | )   |
| Trademarks and licenses                      |   |         | (6,473      | )   |   |   | (7,731 | )   |
| Unrealized gains on hedging transactions     |   |         | —     |   |   |   | (995 | )   |
| Other                                        |   |         | (308        | )   |   |   | (102 | )   |
| Total deferred tax liabilities               |   |         | (6,789      | )   |   |   | (8,841 | )   |
| Net deferred tax assets (liabilities)        |   | $            | 441         |   |   | $ | (4,753 | ) |

----

|                                                                  |   | Year ended December 31, |   |
|-----------------------------------------------------------------------|--------|-------------------------|--------|
|                                                                  |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
| Statutory rates                                                       |   |                    | 34.0   | % |   |   | 34.0 | % |   |   | 34.0 | % |
| State and local taxes, net of Federal benefit                         |   |                    | 0.1    |   |   |   | 0.2 |   |   |   | 0.3 |   |
| Effect of foreign taxes greater than (less than) U.S. statutory rates |   |                    | (0.5   | ) |   |   | 0.6 |   |   |   | 1.0 |   |
| Other                                                                 |   |                    | 0.1    |   |   |   | 0.1 |   |   |   | (0.2 | ) |
| Effective rates                                                       |   |                    | 33.7   | % |   |   | 34.9 | % |   |   | 35.1 | % |

| (17) | Accumulated Other Comprehensive Income |
|------|----------------------------------------|

|   | The components of accumulated other comprehensive income consists of the following: |
|--------|-------------------------------------------------------------------------------------|

|                                                         |   | Year ended December 31, |         |
|--------------------------------------------------------------|--------|-------------------------|--------------|
|                                                         |   | 2010                    |         |   | 2009 |   |   | 2008 |   |
|                                                         |   |                    |         |   |   |   |   |   |   |
| Net derivative instruments, beginning of year                |   | $                       | 130          |   |   | $ | 4,412 |   |   | $ | 97 |   |
| Reclassification adjustment for gains included in net income |   |                    | —      |   |   |   | (4,423 | )   |   |   |   |   |
| Gain (loss) on derivative instruments                        |   |                    | 83      |   |   |   | 141  |   |   |   | 4,315  |   |
| Net derivative instruments, end of year                      |   |                    | 213     |   |   |   | 130  |   |   |   | 4,412  |   |
|                                                         |   |                    |         |   |   |   |   |   |   |   |   |   |
| Cumulative translation adjustments, beginning of year        |   |                    | 27,892  |   |   |   | 21,103  |   |   |   | 30,858  |   |
| Translation adjustments                                      |   |                    | (13,348      | )   |   |   | 6,789  |   |   |   | (9,755 | )   |
| Cumulative translation adjustments, end of year              |   |                    | 14,544  |   |   |   | 27,892  |   |   |   | 21,103  |   |
|                                                         |   |                    |         |   |   |   |   |   |   |   |   |   |
| Accumulated other comprehensive income                       |   | $                       | 14,757       |   |   | $ | 28,022 |   |   | $ | 25,515 |   |

----

| (18) | Net Income Attributable to Inter Parfums, Inc. and Transfers from the Noncontrolling Interest |
|------|----------------------------------------------------------------------------------------------------|

|                                                                                                      |   | Year ended December 31, |   |
|-----------------------------------------------------------------------------------------------------------|--------|-------------------------|--------|
|                                                                                                      |   | 2010                    |   |   | 2009 |   |   | 2008 |   |
|                                                                                                      |   |                    |   |   |   |   |   |   |   |
| Net income attributable to Inter Parfums, Inc.                                                            |   | $                       | 26,593 |   |   | $ | 22,367 |   |   | $ | 23,765 |   |
| Increase (decrease) in Inter Parfums, Inc.'s additional paid-in capital for subsidiary share transactions |   |                    | (848   | )   |   |   | (45 | )   |   |   | 215  |   |
| Change from net income attributable to Inter Parfums, Inc. and transfers from noncontrolling interest     |   | $                       | 25,745 |   |   | $ | 22,322 |   |   | $ | 23,980 |   |

----

| Column A                         |   | Column B     |   |   | Column C   |   |        |             | Column D   |   |   | Column E           |   |
|----------------------------------|--------|--------------|--------|--------|------------|--------|-------------|------------------|------------|--------|--------|--------------------|--------|
|                             |   |         |   |   | Additions  |   |        |             |       |   |   |               |   |
|                             |   |         |   |   |       | (1)    |        |             |       | (2)    |   |               |   |   |   |   |   |   |
|                             |   |         |   |   |       |   |        |             | Charged to |   |   |               |   |   |   |   |   |
|                             |   | Balance at   |   |   | Charged to |   |        | other            |       |   |   |               |   |   |   |   |
|                             |   | beginning of |   |   | costs and  |   |        | accounts – |       |   |   | Deductions – |   |   | Balance at |   |
| Description                      |   | period       |   |   | expenses   |   |        | describe         |       |   |   | describe           |   |   | end of period |   |
| Allowance for doubtful accounts: |   |         |   |   |       |   |        |             |       |   |   |               |   |   |   |   |   |   |
| Year ended December 31, 2010     |   | $            | 2,096  |   |       |   | 3,147  |             |       |   | (106   | )                  | (d)    |   |   | 770 |  (a)  |   |   | 4,367 |   |
| Year ended December 31, 2009     |   | $            | 1,185  |   |       |   | 1,295  |             |       |   | 57     |               | (d)    |   |   | 441 |  (a)   |   |   | 2,096 |   |
| Year ended December 31, 2008     |   | $            | 2,228  |   |       |   | 198    |             |       |   | (59    | )                  | (d)    |   |   | 1,182 |  (a)   |   |   | 1,185 |   |
|                             |   |         |   |   |       |   |        |             |       |   |   |               |   |   |   |   |   |   |   |   |   |
| Sales return accrual:            |   |         |   |   |       |   |        |             |       |   |   |               |   |   |   |   |   |   |   |   |   |
| Year ended December 31, 2010     |   | $            | 296    |   |       |   | 1,496  |             |       |   | -      |               |   |   |   | 232 |  (b)   |   |   | 1,560 |   |
| Year ended December 31, 2009     |   | $            | 118    |   |       |   | 385    |             |       |   | -      |               |   |   |   | 207 |  (b)   |   |   | 296 |   |
| Year ended December 31, 2008     |   | $            | 124    |   |       |   | 724    |             |       |   | -      |               |   |   |   | 730 |  (b)   |   |   | 118 |   |
|                             |   |         |   |   |       |   |        |             |       |   |   |               |   |   |   |   |   |   |   |   |   |
| Inventory Reserve:               |   |         |   |   |       |   |        |             |       |   |   |               |   |   |   |   |   |   |   |   |   |
| Year ended December 31, 2010     |   | $            | 7,150  |   |       |   | 1,766  |             |       |   | (405   | )                  | (d)    |   |   | 2,269 |  (c)   |   |   | 6,242 |   |
| Year ended December 31, 2009     |   | $            | 7,394  |   |       |   | 2,237  |             |       |   | 195    |               | (d)    |   |   | 2,676 |  (c)   |   |   | 7,150 |   |
| Year ended December 31, 2008     |   | $            | 7,063  |   |       |   | 3,703  |             |       |   | (386   | )             | (d)    |   |   | 2,986 |  (c)   |   |   | 7,394 |   |

| (a) | Write off of bad debts.                 |
|-----|-----------------------------------------|
| (b) | Represents actual returns.              |
| (c) | Disposal of inventory                   |
| (d) | Foreign currency translation adjustment |

----

| Inter Parfums, Inc.                 |
|-------------------------------------|
|                                |
| By:                            | /s/ Jean Madar   |
| Jean Madar, Chief Executive Officer |
| Date: March 8, 2011                 |

| Signature                                      |   | Title                                  |   | Date              |
|------------------------------------------------|--------|----------------------------------------|--------|-------------------|
|                                           |   |                                   |   |              |
| /s/ Jean Madar                  |   | Chairman of the Board of Directors     |   | March 8, 2011     |
| Jean Madar                                     |   | and Chief Executive Officer            |   |              |
|                                           |   |                                   |   |              |
| /s/ Russell Greenberg                     |   | Chief Financial and Accounting Officer |   | March 8, 2011     |
| Russell Greenberg                              |   | and  Director                |   |              |
|                                           |   |                                   |   |              |
| /s/ Philippe Benacin                           |   | Director                               |   | February 28, 2011 |
| Philippe Benacin                               |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Philippe Santi                             |   | Director                               |   | March 1, 2011     |
| Philippe Santi                                 |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Francois Heilbronn                         |   | Director                               |   | March 1, 2011     |
| Francois Heilbronn                             |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Jean Levy                                  |   | Director                               |   | March 7, 2011     |
| Jean Levy                                      |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Robert Bensoussan-Torres    |   | Director                               |   | March 8, 2011     |
| Robert Bensoussan-Torres                       |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Serge Rosinoer                             |   | Director                               |   | March 1, 2011     |
| Serge Rosinoer                                 |   |                                   |   |              |
|                                           |   |                                   |   |              |
| /s/ Patrick Choël                         |   | Director                               |   | February 27, 2011 |
| Patrick Choël                             |   |                                   |   |              |

----

| Exhibit No. |         | Description                                                                               |
|------------------|--------------|-------------------------------------------------------------------------------------------|
|             |         |                                                                                      |
| 10.124           |    | Fourth Modification of Lease, portion of 15th Floor, 551 Fifth Avenue, New York, New York |

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                                              |
|------------------|--------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                                                     |
| 10.127           |         | Avenant No. 1 Au Contrat de Licence Exclusive du 20 Juin 1997 entre ST Dupont, S.A. et Inter Parfums, S.A., dated 20 March 2006- French original (Certain confidential information in this Exhibit 10.127 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |         |                                                                                                                                                                                                                                                                                                                                                     |
| 10.127.1         |    | Amendment No. 1 to Exclusive License of 20 June 1997 between ST Dupont, S.A. et Inter Parfums, S.A., dated 20 March 2006- English translation (Certain confidential information in this Exhibit 10.127.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).  |

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                   |
|------------------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                          |
| 10.128           |         | License Agreement Between Van Cleef & Arpels Logistics SA, and Inter Parfums, S.A., entered into on June 19, 2006 (Certain confidential information in this Exhibit 10.128 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |         |                                                                                                                                                                                                                                                                                                                          |
| 10.128.1         |    | Addendum No. 1 to License Agreement Between Van Cleef & Arpels Logistics SA, and Inter Parfums, S.A                                                                                                                                                                                                                       |

----

| Exhibit No. |         | Description                                         |
|------------------|--------------|-----------------------------------------------------|
|             |         |                                                |
| 3.5              |    | Articles of Incorporation of Inter Parfums, Limited |

| Exhibit No. |         | Description                                                                                             |
|------------------|--------------|---------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                    |
| 10.129           |         | Agreement between Inter Parfums, S.A. and BNP Paribas, S.A. dated 3 December 2006 - French original     |
|             |         |                                                                                                    |
| 10.129.1         |    | Agreement between Inter Parfums, S.A. and BNP Paribas, S.A. dated 3 December 2006 - English translation |

----

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                             |
|------------------|--------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                                    |
| 10.130           |         | Agreement for Technical Assistance between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007 - French Original(Certain confidential information in this Exhibit 10.130 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).       |
|             |         |                                                                                                                                                                                                                                                                                                                                    |
| 10.130.1         |         | Agreement for Technical Assistance between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007 - English Translation(Certain confidential information in this Exhibit 10.130.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |         |                                                                                                                                                                                                                                                                                                                                    |
| 10.131           |         | Coexistence Agreement between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007- French Original                                                                                                                                                                                                                            |
|             |         |                                                                                                                                                                                                                                                                                                                                    |
| 10.131.1         |    | Coexistence Agreement between Jeanne Lanvin, S.A and Inter Parfums, S.A. dated 30 July 2007- English Translation                                                                                                                                                                                                                        |

| Exhibit No. |         | Description                                                                                                                                                                                             |
|------------------|--------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                    |
| 10.132           |         | Manufacturing and License Agreement Between Retail Brand Alliance, Inc., D/B/A Brooks Brothers – Licensor and Inter Parfums USA, LLL. – Licensee Dated November 2007                        |
|             |         | (Certain confidential information in this Exhibit 10.132 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |         |                                                                                                                                                                                                    |
| 4.26             |         | Addendum [France] to 2004 Stock Option Plan                                                                                                                                                             |
|             |         |                                                                                                                                                                                                    |
| 4.28             |         | Form of Option Agreement for Options Granted to Executive Officers on February 14, 2008 with Schedule Option Holders and Number of Options Granted                                                      |
|             |         |                                                                                                                                                                                                    |
| 4.29             |    | Form of Option Agreement for Options Granted to Executive Officers on February 14, 2008 under French Addendum to Stock Option Plan with Schedule Option Holders and Number of Options Granted           |

----

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|------------------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.133           |    | License Agreement by and among The Gap, Inc., Banana Republic LLC, Gap (Apparel) LLC, Gap (ITM), Inc., Banana Republic (Apparel) LLC, and Banana Republic (ITM), Inc. and Inter Parfums, Inc. and Inter Parfums USA, LLC (signed April 2008 but effective as of July 1, 2007) (Certain confidential information in this Exhibit 10.133 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                                     |
|------------------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                                            |
| 3.6              |         | Organizational Documents of Inter Parfums (Suisse) SA  (French original)                                                                                                                                                                                                                                                                   |
|             |         |                                                                                                                                                                                                                                                                                                                                            |
| 3.6.1            |         | Organizational Documents of Inter Parfums (Suisse) SA  (English translation)                                                                                                                                                                                                                                                               |
|             |         |                                                                                                                                                                                                                                                                                                                                            |
| 10.134           |    | Licence Agreement among Paul Smith Limited, Inter Parfums, S.A. and Inter Parfums, Inc. dated July 3, 2008, but signed on July 17, 2008 (Certain confidential information in this Exhibit 10.134 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.) |

| Exhibit No. |   | Description                                                                                                                                                                                                                                                                                                                                                                                                                     |
|------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.135           |   | Bail Commercial situé au 2ème étage, 4/6 rond point des Champs Elysees, Paris, France, entre Dauchez Administrateur De Biens et Inter Parfums, S.A. [dated] le 21 janvier 2009 – [French original] (Certain confidential information in this Exhibit 10.135 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |   |                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10.135.1         |   | Commercial Lease for portion of the 2nd Floor, at 4/6 rond point des Champs Elysees, Paris, France, between Dauchez Property Administrators and Inter Parfums, S.A. dated January 21, 2009 -English translation] (Certain confidential information in this Exhibit 10.135.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).      |

----

| 10.136   |         | Bail Commercial situé au 6ème étage, 4/6 rond point des Champs Elysees, Paris, France, entre Dauchez Administrateur De Biens et Inter Parfums, S.A. [dated] le 21 janvier 2009 – [French original] (Certain confidential information in this Exhibit 10.136 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).    |
|----------|--------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 10.136.1 |         | Commercial Lease for portion of the 6th Floor, at 4/6 rond point des Champs Elysees, Paris, France, between Dauchez Property Administrators and Inter Parfums, S.A. dated January 21, 2009 – [English translation] (Certain confidential information in this Exhibit 10.136.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 4.30     |         | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2008 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                                                                                                        |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 21       |         | List of Subsidiaries                                                                                                                                                                                                                                                                                                                                                                                                               |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 23       |         | Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                                                                                                              |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 31.1     |         | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                                                                                                   |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 31.2     |         | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                                                                                                   |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 32.1     |         | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                                                                                         |
|     |         |                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 32.2     |    | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                                                                                         |

| Exhibit No. |         | Description                                                                                            |
|------------------|--------------|--------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                   |
| 10.137           |    | Lease Extension Agreement between 14th Street Development, LLC and Nickel USA, Inc. dated June 8, 2009 |

----

| Exhibit No. |   | Description                                                                                                                                                                                                                                                                                            |
|------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                                                                                                                                   |
| 10.138           |   | Licence Agreement between J Choo Limited and Inter Parfums, S.A. signed on September 29, 2009 (Certain confidential information in this Exhibit 10.138 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |

| Exhibit No. |   | Description                                                                                                                                                                         |
|------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                |
| 3.1.1            |   | Restated Certificate of Incorporation dated September 3, 1987                                                                                                                       |
|             |   |                                                                                                                                                                                |
| 3.1.2            |   | Amendment to Restated Certificate of Incorporation dated July 31, 1992                                                                                                              |
|             |   |                                                                                                                                                                                |
| 3.1.3            |   | Amendment to Restated Certificate of Incorporation dated July 9, 1993                                                                                                               |
|             |   |                                                                                                                                                                                |
| 3.1.4            |   | Amendment to Restated Certificate of Incorporation, as amended, dated July 13, 1999                                                                                                 |
|             |   |                                                                                                                                                                                |
| 3.1.5            |   | Amendment to Restated Certificate of Incorporation, as amended, dated July 12, 2000                                                                                                 |
|             |   |                                                                                                                                                                                |
| 3.1.6            |   | Amendment to Restated Certificate of Incorporation dated August 6, 2004                                                                                                             |
|             |   |                                                                                                                                                                                |
| 3.2              |   | Amended and Restated By-laws                                                                                                                                                        |
|             |   |                                                                                                                                                                                |
| 4.20             |   | 1999 Stock Option Plan, as amended                                                                                                                                                  |
|             |   |                                                                                                                                                                                |
| 4.22             |   | 2004 Stock Option Plan                                                                                                                                                              |
|             |   |                                                                                                                                                                                |
| 10.25            |   | Employment Agreement between the Company and Philippe Benacin dated July 29, 1991                                                                                                   |
|             |   |                                                                                                                                                                                |
| 10.26            |   | Lease for portion of 15th Floor, 551 Fifth Avenue, New York, New York                                                                                                               |
|             |   |                                                                                                                                                                                |
| 10.26.1          |   | Third Modification of Lease dated June 17, 2002 between Metropolitan Life Insurance Company, and Jean Philippe Fragrances, LLC (previously erroneously filed as exhibit no. 19.92 ) |

----

| 10.61    |   | Lease for 60 Stults Road, South Brunswick, NJ between Forsgate Industrial Complex, a limited partnership, and Jean Philippe Fragrances, Inc. dated July 10, 1995                                                                                                                                          |
|----------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.69    |   | Exclusive License Agreement dated June 20, 1997 between S.T. Dupont, S.A. and Inter Parfums (Certain confidential information in this Exhibit 10.70 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).       |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.70    |   | License Agreement among Paul Smith Limited, Inter Parfums, S.A. and Jean-Philippe Fragrances, Inc. (Certain confidential information in this Exhibit 10.70 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.104   |   | Lease dated as of 1 March 2001 for 300 West 14th Street, New York, NY                                                                                                                                                                                                                                     |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.106   |   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, Ground and 1st Floor, Paris, France (French Original)                                                                                                                                                                           |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.106.1 |   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, Ground and 1st Floor, Paris, France (English Translation)                                                                                                                                                                       |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.107   |   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, 5th Floor-Left, Paris, France (French Original)                                                                                                                                                                                 |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.107.1 |   | Lease effective as of 1 April 2004 for 4-6 Rond Point des Champs Elysees, 5th Floor-Left, Paris, France(English Translation)                                                                                                                                                                              |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.110   |   | Lease For 48 Rue Des Francs-Bourgeois, In Paris, 3rd District (French Original)                                                                                                                                                                                                                           |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.110.1 |   | Lease For 48 Rue Des Francs-Bourgeois, In Paris,, 3rd District (English Translation)                                                                                                                                                                                                                      |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.112   |   | Confidential Treatment Agreement among Burberry Ltd., Inter Parfums, S.A., Inter Parfums, Inc. and LV Capital USA, Inc., et al., dated October 12, 2004                                                                                                                                                   |
|     |   |                                                                                                                                                                                                                                                                                                      |
| 10.113   |   | Indemnity Agreement among Burberry Ltd., Inter Parfums, S.A. and Inter Parfums, Inc. dated October 12, 2004                                                                                                                                                                                               |

----

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                                                         |
|------------------|--------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 3.3              |         | Articles of Incorporation of Inter Parfums Holdings, S.A.                                                                                                                                                                                                                                                                                                           |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 3.3.1            |         | Articles of Incorporation of Inter Parfums Holdings, S.A. (English translation)                                                                                                                                                                                                                                                                                     |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 3.4              |         | Articles of Incorporation of Inter Parfums, S.A.                                                                                                                                                                                                                                                                                                                    |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 3.4.1            |         | Articles of Incorporation of Inter Parfums, S.A. (English translation)                                                                                                                                                                                                                                                                                              |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 4.21.3           |         | 2004 Nonemployee Director Stock Option Plan, as amended                                                                                                                                                                                                                                                                                                             |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 4.30             |         | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2009 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                                         |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 10.139           |         | License Agreement between Montblanc-Simplo Gmbh and Inter Parfums, S/.A. (Certain confidential information in this Exhibit 10.139 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).                                                                                    |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 10.140           |         | Personal Care Agreement among The Gap, Inc., et al., and Inter Parfums, Inc. and its wholly-owned subsidiary Inter Parfums USA, LLC effective March 1, 2010 (Certain confidential information in this Exhibit 10.140 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 21               |         | List of Subsidiaries                                                                                                                                                                                                                                                                                                                                                |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 23               |         | Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                                               |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 31.1             |         | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                                    |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 31.2             |         | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                                    |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 32.1             |         | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                          |
|             |         |                                                                                                                                                                                                                                                                                                                                                                |
| 32.2             |    | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                                          |

----

| Exhibit No. |         | Description                                                                                                                                                                                                                                                      |
|------------------|--------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |         |                                                                                                                                                                                                                                                             |
| 3.1              |         | Interparfums Singapore Pte. Ltd  Memorandum and Articles of Association                                                                                                                                                                                |
|             |         |                                                                                                                                                                                                                                                             |
| 3.2              |         | Interparfums Luxury Brands, Inc. Certificate of Incorporation                                                                                                                                                                                                    |
|             |         |                                                                                                                                                                                                                                                             |
| 10.141           |         | License Agreement with Betsey Johnson LLC (Certain confidential information in this Exhibit 10.141 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).                |
|             |         |                                                                                                                                                                                                                                                             |
| 10.142           |    | License Agreement with Nine West Development Corporation (Certain confidential information in this Exhibit 10.142 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc). |

| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                        |
|------------------|--------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.143           |         | Collaboration Agreement between Clarins U.S.A., Inc., and Interparfums Luxury Brands Inc. (Certain confidential information in this Exhibit 10.143 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc).  |
|             |         |                                                                                                                                                                                                                                                                                               |
| 10.144           |         | Contrat de Bail Commercial et GEMFI and Inter Parfums, S.A. - French original - (Certain confidential information in this Exhibit 10.144 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).      |
|             |         |                                                                                                                                                                                                                                                                                               |
| 10.144.1         |    | Commercial Lease Agreement between GEMFI and Inter Parfums, S.A. - English translation- (Certain confidential information in this Exhibit 10.144.1 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |

----

|             |         |                                                                                                                                                                                                                                                                                                              |         | Page   |
|------------------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------|--------|
| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                       |         | Number |
| 10.111           |         | Licence Agreement among Burberry Ltd., Inter Parfums, S.A. and Inter Parfums, Inc. dated 12 October 2004 (Certain confidential information in Exhibit 10.111 has been omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |         | 152    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.116           |         | Logistics Service Contract (effective January 1, 2005) between Inter Parfums, S.A. and Sagatrans (French Original)                                                                                                                                                                                                |         | 407    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.116.1         |         | Logistics Service Contract (effective January 1, 2005) between Inter Parfums, S.A. and Sagatrans (English Translation)                                                                                                                                                                                            |         | 426    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.119           |         | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage droite (French original)                                                                                                                                  |         | 445    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.119.1         |         | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage droite (English translation)                                                                                                                              |         | 452    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.120           |         | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage gauche (French original)                                                                                                                                  |         | 459    |
|             |         |                                                                                                                                                                                                                                                                                                              |         |   |
| 10.120.1         |    | Renouvellement de Bail Commercial entre Civile Immobiliere du 4/6 Rond Point des Champs Elysees et Inter Parfums, S.A., 30 Jun 2005, Locaux 4 eme etage gauche (English translation)                                                                                                                              |    | 466    |

----

|             |         |                                                                                                                                                                                                                                                                                                                                            |         | Page   |
|------------------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------|--------|
| Exhibit No. |         | Description                                                                                                                                                                                                                                                                                                                                     |         | Number |
| 4.31             |         | Form of Option Agreement for Options Granted to Executive Officers on December 31, 2010 with Schedule of Option Holders and Options Granted                                                                                                                                                                                                     |         | 149    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 10.145           |         | Amendment Number 2 to Licence Agreement between Burberry Limited, Inter Parfums, S.A., and Inter Parfums, Inc. dated December 21, 2010 (Certain confidential information in this Exhibit 10.145 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.). |         | 473    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 10.146           |         | License Agreement between Boucheron Parfums, SAS and  Inter Parfums, S.A. dated December 17, 2010 (Certain confidential information in this Exhibit 10.146 was omitted and filed separately with the Securities and Exchange Commission with a request for confidential treatment by Inter Parfums, Inc.).                            |         | 476    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 10.147           |         | $15 Million Master Promissory Note Dated as of February 1, 2011 in favor of Capital One, NA                                                                                                                                                                                                                                                     |         | 751    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 21               |         | List of Subsidiaries                                                                                                                                                                                                                                                                                                                            |         | 756    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 23.1             |         | Consent of WeiserMazars LLP                                                                                                                                                                                                                                                                                                                     |         | 757    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 23.2             |         | 2009 Consent of Mazars LLP                                                                                                                                                                                                                                                                                                                      |         | 758    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 31.1             |         | Certification Required by Rule 13a-14 of Chief Executive Officer                                                                                                                                                                                                                                                                                |         | 759    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 31.2             |         | Certification Required by Rule 13a-14 of Chief Financial Officer                                                                                                                                                                                                                                                                                |         | 762    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 32.1             |         | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                      |         | 763    |
|             |         |                                                                                                                                                                                                                                                                                                                                            |         |   |
| 32.2             |    | Certification Required by Section 906 of the Sarbanes-Oxley Act by Chief Executive Officer                                                                                                                                                                                                                                                      |    | 764    |

----