Allergan will eliminate 325 jobs at its Irish factory in Wesport between March and June of next year, leaving 630 employees on the premises, following the termination of contract work for Advanced Medical Optics, the former subsidiary spun off in June 2002. Allergan's net sales for the 3rd quarter ended Sept. 24 rose to $510.8 million from $443.3 million in the same period last year, while net earnings reached $92 million, up from $76 million. In the first nine months of 2004, the Californian-based group made net sales of $1.5 billion, up from $1.3 billion in the prior year's first three quarters, with net earnings for the nine-month period reaching $264.6 million, up from $38.3 million in 2003. Allergan anticipates recording pre-tax restructuring charges of $24 million to $28 million from the beginning of the 4th quarter in 2004 through to the 4th quarter of 2005.