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      Item 9. ChangesinandDisagreementswithAccountantsonAccountingandFinancialDisclosure None. Item 9A. Controls and Procedures With the participation of our Chief Executive Officer and our Chief Financial Officer, management has carried out an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rule 13a- 15(e) under the Securities Exchange Act of 1934). Based on that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded that our disclosure controls and procedures were effective as of December 31, 2004. There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934) during the fourth quarter of fiscal 2004 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. 97

      DreamWorks Annual Report - Page 103 DreamWorks Annual Report Page 102 Page 104