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S-1/A
STEREOTAXIS, INC. filed this Form S-1/A on 05/12/2004
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                                   EXHIBIT B

                  DEFINITION OF GROSS PROFIT AND COST OF GOODS

       The default calculation of Gross Profits and/or Costs of Goods, will be
according to the following formulas:

                                     [***]




[*** Indicates portions of this exhibit that have been omitted and filed
separately with the Securities and Exchange Commission pursuant to a request for
confidential treatment.]

                                      B-1


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