STEINER LEISURE LIMITED - Steiner Leisure Ltd.

to be brought before the meeting and the reasons therefor, (ii) the shareholder's name and address, as they appear inthe Company's books, (iii) the number of shares beneficially owned by the shareholder and the names of any otherbeneficial owners of such shares, (iv) any material interest of the shareholder in such business, and (v) the namesand addresses of other shareholders known by the shareholder to support such proposal and the numbers of sharesbeneficially owned by such other shareholders.DELIVERY OF DOCUMENTSThe SEC permits companies and intermediaries, such as a brokerage firm or a bank, to satisfy the deliveryrequirements for proxy statements and annual reports with respect to two or more security holders sharing the sameaddress by delivering only one proxy statement and annual report to that address. This process, which is commonlyreferred to as "householding," can effectively reduce the Company's printing and postage costs. Under householding,each shareholder would continue to receive a separate proxy card or vote instruction card. Certain shareholderswhose shares are held in "street name" (i.e., in the name of a brokerage firm or other intermediary) and who haveconsented to householding will receive only one set of annual meeting materials per household. If a shareholder'shousehold received a single set of annual meeting materials this year, that shareholder can request to receiveadditional copies of these materials by calling or writing the shareholder's brokerage firm, bank or other nominee.Shareholders that own their shares in street name, can request householding by calling or writing their brokeragefirm, bank or other nominee.ANNUAL REPORTA copy of the Company's 2007 Annual Report to Shareholders (which includes the Company's annualreport on Form 10-K, without exhibits, for fiscal year 2007) is being mailed with this Proxy Statement to eachshareholder entitled to vote at the Annual Meeting. Additional copies of the Annual Report or Form 10-K may beobtained, without charge, by any shareholder, by writing or calling Robert C. Boehm, Secretary, c/o SteinerManagement Services, LLC, 770 South Dixie Highway, Suite 200, Coral Gables, Florida 33146, telephone(305) 358-9002.By Order of the Board of DirectorsRobert C. BoehmSecretaryMay 5, 200836Bowne ID # g12968-5.pdf 40 May 2, 2008 12:16:32