Notes:                                           Three Months Ended     
                                            --------------------------- 
                                             September        September 
                                              28, 2014        29, 2013  
                                            -----------      ---------- 
(a) Stock-based compensation                $       878      $      925 
(b) Amortization of acquired                                            
 intangible assets                                  119             204 
                                            -----------      ---------- 
Total non-GAAP adjustments                  $       997      $    1,129 
                                            ===========      ========== 
                                                                        
                                                                        
                                                                            
                        IKANOS COMMUNICATIONS, INC.                         
    Unaudited Reconciliation of GAAP to Non-GAAP Condensed Consolidated     
                          Statements of Operations                          
                   (In thousands, except per share data)                    
                                                                            
                                       Three Months Ended June 29, 2014     
                                  ----------------------------------------- 
                                                 Non-GAAP                   
                                  As Reported  Adjustments        Non-GAAP  
                                  -----------  -----------      ----------- 
Revenue                           $    11,255  $         -      $    11,255 
Cost of revenue                                5,775                      (3)  (a)              5,652  
                                                                                                            (120)  (b)                          
                                                                                                                                                        
                                                                    -----------    -----------            -----------  
        Gross  profit                                                5,480                  (123)                      5,603  
                                                                    -----------    -----------            -----------  
                                                                                                                                                        
Operating  expenses:                                                                                                                  
    Research  and  development                          13,408                  (595)  (a)            12,813  
                                                                                                                                                        
    Selling,  general  and                                                                                                            
      administrative                                              4,105                  (325)  (a)              3,780  
                                                                                                                                                        
                                                                    -----------    -----------            -----------  
        Total  operating  expenses                      17,513                  (920)                    16,593  
                                                                    -----------    -----------            -----------  
Loss  from  operations                                    (12,033)              1,043                    (10,990)
    Interest  and  other  income                                                                                                  
      (expense),  net                                                (129)                      -                          (129)
                                                                    -----------    -----------            -----------  
Loss  before  income  taxes                            (12,162)              1,043                    (11,119)
    Provision  for  income  taxes                            168                        -                            168  
                                                                    -----------    -----------            -----------  
Net  loss                                                    $      (12,330)  $          1,043            $      (11,287)
                                                                    ===========    ===========            ===========  
                                                                                                                                                        
Net  loss  per  share:                                                                                                                  
    Basic  and  diluted                              $          (0.12)                                    $          (0.11)
                                                                    ===========                                      ===========  
                                                                                                                                                        
Weighted  average  outstanding                                                                                                
  shares:                                                                                                                                        
    Basic  and  diluted                                        99,102                                                99,102  
                                                                    ===========                                      ===========  
                                                                                                                                                        
Notes:                                                                                        Three                                          
                                                                                                    Months                                        
                                                                                                    Ended                                          
                                                                                                  June  29,                                      
                                                                                                      2014                                          
                                                                                              -----------                                    
    (a)  Stock-based  compensation                                  $              923                                    
    (b)  Amortization  of  acquired  intangible                                                                      
      assets                                                                                            120                                    
                                                                                              -----------                                    
    Total  non-GAAP  adjustments                                      $          1,043                                    
                                                                                              ===========                                    
                                                                                                                                                        
                                                                                                                                                        
                                                                                                                                                                                            
                                                                  IKANOS  COMMUNICATIONS,  INC.                                                                    
Unaudited  Reconciliation  of  GAAP  to  Non-GAAP  Condensed  Consolidated  Statements  of  Operations    
                                                        (In  thousands,  except  per  share  data)                                                          
                                                                                                                                                        
                                                                              Nine  Months  Ended  September  28,  2014  
                                                                            -------------------------------------  
                                                                                    As              Non-GAAP                                  
                                                                              Reported    Adjustments              Non-GAAP  
                                                                            ---------    -----------            ---------  
Revenue                                                              $    36,847    $                  -            $    36,847  
Cost  of  revenue                                                    19,438                    (10)  (a)        19,069  
                                                                                                                (359)  (b)                      
                                                                            ---------    -----------            ---------  
        Gross  profit                                                  17,409                  (369)                17,778  
                                                                            ---------    -----------            ---------  
                                                                                                                                                        
Operating  expenses:                                                                                                                  
    Research  and  development                              36,906              (1,767)  (a)        35,139  
                                                                                                                                                        
    Selling,  general  and  administrative        12,926              (1,016)  (a)        11,910  
                                                                                                                                                        
                                                                                                                                                        
                                                                            ---------    -----------            ---------  
        Total  operating  expenses                          49,832              (2,783)                47,049  
                                                                            ---------    -----------            ---------  
Loss  from  operations                                        (32,423)              3,152                (29,271)
    Interest  and  other  income                                                                                                  
      (expense),  net                                                        (7)                      -                          (7)
                                                                            ---------    -----------            ---------  
Loss  before  income  taxes                                (32,430)              3,152                (29,278)
    Provision  for  income  taxes                                485                        -                        485  
                                                                            ---------    -----------            ---------  
Net  loss                                                            $  (32,915)  $          3,152            $  (29,763)
                                                                            =========    ===========            =========  
                                                                                                                                                        
Net  loss  per  share:                                                                                                                  
    Basic  and  diluted                                      $      (0.33)                                    $      (0.30)
                                                                            =========                                      =========  
                                                                                                                                                        
Weighted  average  outstanding  shares:                                                                                
    Basic  and  dilluted                                          99,045                                            99,045  
                                                                            =========                                      =========  

                                                                                                                                                        
                                                                              Nine  Months  Ended  September  29,  2013  
                                                                            -------------------------------------  
                                                                                    As              Non-GAAP                                  
                                                                              Reported    Adjustments              Non-GAAP  
                                                                            ---------    -----------            ---------  
Revenue                                                              $    62,167    $                  -            $    62,167  
Cost  of  revenue                                                    30,272                      (5)  (a)        29,908  
                                                                                                                (359)  (b)                      
                                                                            ---------    -----------            ---------  
        Gross  profit                                                  31,895                  (364)                32,259  
                                                                            ---------    -----------            ---------  
                                                                                                                                                        
Operating  expenses:                                                                                                                  
    Research  and  development                              38,572              (1,795)  (a)        36,777  
                                                                                                                                                        
    Selling,  general  and  administrative        14,227                  (850)  (a)        13,044  
                                                                                                                (333)  (b)                      
                                                                                                                                                        
                                                                            ---------    -----------            ---------  
        Total  operating  expenses                          52,799              (2,978)                49,821  
                                                                            ---------    -----------            ---------  
Loss  from  operations                                        (20,904)              3,342                (17,562)
    Interest  and  other  income                                                                                                  
      (expense),  net                                                    (507)                      -                      (507)
                                                                            ---------    -----------            ---------  
Loss  before  income  taxes                                (21,411)              3,342                (18,069)
    Provision  for  income  taxes                                343                        -                        343  
                                                                            ---------    -----------            ---------  
Net  loss                                                            $  (21,754)  $          3,342            $  (18,412)
                                                                            =========    ===========            =========  
                                                                                                                                                        
Net  loss  per  share:                                                                                                                  
    Basic  and  diluted                                      $      (0.31)                                    $      (0.26)
                                                                            =========                                      =========  
                                                                                                                                                        
Weighted  average  outstanding  shares:                                                                                
    Basic  and  dilluted                                          71,086                                            71,086  
                                                                            =========                                      =========