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Be Incorporated MOUNTAIN VIEW, Calif.—April 1, 2002—Be Incorporated (OTC: BEOSZ) announced today that it filed a Form 12b-25 with the Securities and Exchange Commission notifying the SEC that it will delay its filing of Company financial statements for the year ended December 31, 2001 and certain related information with its Annual Report on Form 10-K, which was filed today with the SEC. In order to curtail expenses in connection with its wind-up and dissolution, the Company has sought relief from the SEC, via a no-action letter request, seeking permission to file unaudited financial statements with its Annual Report on Form 10-K for the fiscal year ended December 31, 2001.  Because the Company is awaiting the SEC’s decision, the Company's independent auditors have not completed an audit of Be's financial statements, nor has the Company incurred the expenses associated with such an audit.  As a result, the Company's Annual Report on Form 10-K filed  today does not contain information related to Items 6, 7, 8 and 14 of Form 10-K (Selected Financial Data; Management’s Discussion and Analysis of Financial Condition and Results of Operations; Consolidated Financial Statements and Supplementary Data; and Financial Statement Schedule). If the Commission denies the Company no-action relief from filing audited financial statements, the Company intends to file audited financial statements along with the information required by Items 6, 7, 8 and 14 of Form 10-K by filing an Amended Annual Report on Form 10-K/A as soon as practical in accordance with SEC regulations and guidelines and pursuant to any instruction from the Commission in  its response to the Company's no action request. If the Commission grants such relief, the Company intends to file unaudited financial statements along with the information required by Items 6, 7, 8 and 14 of Form 10-K no later than April 16, 2002 by filing an Amended Annual Report on Form 10-K/A. Safe Harbor Statement This news release contains forward-looking statements that involve risks and uncertainties that could cause actual results or outcomes to differ materially from those contemplated by the forward-looking statements. Any forward-looking statements herein are made only as of the date hereof, and Be undertakes no obligation to update or revise the forward-looking statements, whether as a result of new information, future events or otherwise. Information about the potential factors that could affect the company’s business and financial activities and results is included in the company’s annual, quarterly and special reports, proxy statements and other information, which are on file with the Securities and Exchange Commission.

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