END OF PERIOD OF OFFER TO PURCHASE SHARES IN BERU AG; ADDITIONAL TWO-WEEK ACCEPTANCE PERIOD BEGINS
27 January 2005 - BERU

With the expiry on January 24, 2005 of the acceptance period for the voluntary public tender offer for shares in BERU AG by BorgWarner Germany GmbH, the offer had been accepted for 198,031 shares, or 1.98% of the equity of BERU AG.

In addition, following the completion of the share-purchase agreement concluded
with major BERU shareholders on October 30, 2004 and the exercise of the sharepurchase option of October 30, 2004, BorgWarner Germany GmbH acquired
63.03% of the shares and voting rights (6,302,670) in BERU AG. BorgWarner
Germany GmbH, a 100% subsidiary of BorgWarner Inc., USA, therefore now holds
a total of 65.01% of BERU’s shares.

Pursuant to Section 16, Subsection 2 of the German Takeover Law (WpÜG), the
publication of these results by BorgWarner in accordance with Section 23,
Subsection 1, No. 2 of the WpÜG signals the start of a further two-week acceptance
period. This period begins on January 28 and ends on February 10, 2005. During
this additional acceptance period, shareholders can still submit their shares in
exchange for EUR 67.50 per share in cash.

In its statement of December 16, 2004, the Executive Board of BERU AG
supported the offer and recommended that the shareholders accept it. The Executive Board and the Supervisory Board view the price offered as fair and reasonable.

The offer price represents a premium of 14.66% compared with the volume-weighted average price of BERU shares during the twelve months preceding the
announcement of the takeover bid. BERU’s former major shareholders – family
shareholders and The Carlyle Group – received EUR 59 per share.

www.beru.de

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