STEINER LEISURE LIMITED - Steiner Leisure Ltd.

Outstanding Equity Awards at Fiscal Year-End 2007Number ofsecuritiesunderlyingunexercisedoptions(#)ExercisableName(1)Leonard I. Fluxman ...... 4,11363,95717,00040,5007,000--Stephen Lazarus ........... ----Glenn Fusfield ............. ----Robert C. Boehm ......... 35,0009,13120,140----Sean C. Harrington ...... 3,3333,6661,834--_____________Option awardsNumber ofsecuritiesunderlyingunexercisedoptions(#)Unexercisable(1)--------14,000--7,666--7,666--------7,666------3,666--Optionexerciseprice($)30.5613.1014.1927.6737.63--37.63--37.63--12.3913.1014.1937.63--14.1927.6737.63--Optionexpirationdate3/11/200912/11/201212/11/201312/5/20141/30/2016--1/30/2016--1/30/2016--9/23/201212/11/201212/11/20131/30/2016--12/11/201312/5/20141/30/2016--Numberof sharesor units ofshares thathave notvested(#)----------40,581 (4)--13,286 (6)--16,620 (8)--------6,620 (10)------5,621 (11)Marketvalue ofshares orunits ofsharesthathave notvested($) (2)----------$1,792,057--586,710--733,939--------292,339------248,223Share awardsEquityincentiveplanawards:numberofunearnedshares,units orotherrightsthathave notvested(#) (3)----------73,412 (5)--25,393 (7)--25,393 (9)--------25,393 (7)------21,961 (12)Equityincentiveplanawards:market orpayoutvalue ofunearnedshares,units orotherrightsthathave notvested($) (2) (3)----------$3,241,874--1,121,355--1,121,355--------1,121,355------969,798(1) All options in this table vest in equal installments on the first three anniversaries of the date of grant (which is the dayprior to the date that is ten years before the expiration date for each option), subject to acceleration in the event of achange in control of the Company or the death of the holder, and have ten-year terms. In each case, the exercise price ofthe options is equal to the average of the high and low prices of a Common Share on the grant date.(2) The amounts in this column were determined by multiplying the number of Common Shares by $44.16, the closing priceof a Common Share on December 31, 2007.(3) The number of shares and the market value thereof reflected in these columns, respectively, are based on the number ofshares that may be awarded if the threshold performance targets are met.(4) Of these shares, 10,000 vested on March 24, 2008 and an additional 10,000 vest on March 24, 2009; 3,914 vest onDecember 5, 2008 and 3,915 vest on December 5, 2009; 4,251 vest on December 4, 2008, 4,250 vest on December 4,2009 and 4,251 vest on December 4, 2010.(5) Of these shares, 8,666 vested on January 31, 2008 and an additional 8,667 vest on January 31, 2009, as a result of the2006 performance target for the vesting of these shares having been achieved; 9,859 vested on March 5, 2008 and 9,859vest on each of December 5, 2008 and December 5, 2009, as a result of the 2007 performance target for these shareshaving been exceeded; and 9,731 vest on each of March 4, 2009, December 4, 2009 and December 4, 2010, if the 2008performance target for the vesting of these shares are achieved. The total of these amounts is greater than the amountreflected in the table because the latter reflects the amount of shares to be granted if the performance target in question isachieved, whereas the former reflects an amount in excess of the target amount of shares due to the performance targethaving been exceeded for 2007 (which excess amount was not yet determined or approved by the CompensationCommittee as of December 31, 2007, the date of the table).Bowne ID # g12968-5.pdf 30 May 2, 2008 12:16:3126