Investor Relations

Press Release

Equity Residential Reports First Quarter 2009 Results

Company Release - 4/29/2009

CHICAGO--(BUSINESS WIRE)-- Equity Residential (NYSE: EQR) today reported results for the quarter ended March 31, 2009. All per share results are reported on a fully-diluted basis.

"Our first quarter performance was in line with our expectations, with good overall occupancy across the country demonstrating continued demand for our apartments," said David J. Neithercut, Equity Residential's President and CEO. "Although net effective new lease rents have decreased in our markets from a year ago, we are pleased to see these levels holding steady, on average, since the beginning of the year. Continuing job losses leave us cautious for the remainder of the year, yet we believe that steady rents and current occupancy of 94% position us well as we enter our primary leasing season."

First Quarter 2009

For the first quarter of 2009, the company reported earnings per share of $0.28 compared to earnings of $0.50 per share in the first quarter of 2008. The difference is primarily due to lower property sales gains due to lower property sales volume in 2009.

Funds from Operations (FFO) for the quarter ended March 31, 2009 were $0.57 per share compared to $0.58 per share in the same period of 2008. The difference is due primarily to:

    --  A net negative impact of approximately $0.01 per share from lower total
        net operating income (NOI) from the company's same store portfolio and
        dilution from 2008 and 2009 transaction activity, partially offset by
        the positive impact of NOI from lease-up activity and property
        management expense savings;
    --  A negative impact from higher interest expense of approximately $0.02
        per share as a result of higher debt balances, lower capitalized
        interest and write offs of unamortized loan costs from the company's
        debt tender and debt repurchase activities, offset in part by lower
        floating rates of interest;
    --  Higher interest and other income of approximately $0.01 per share as a
        result of gain from the company's debt repurchase activities; and
    --  Lower general and administrative expenses of approximately $0.01 per
        share.

On January 1, 2009 the company adopted FASB Staff Position APB 14-1, which requires companies to expense certain implied costs of the option value related to convertible debt. As a result, the company's first quarter 2008 and 2009 FFO per share were both negatively impacted by $0.01 per share.

The difference between the company's first quarter 2009 FFO of $0.57 per share and the company's fourth quarter 2008 FFO of $0.27 per share (as restated for comparison purposes for the adoption of FASB Staff Position APB 14-1) is primarily attributable to the following:

    --  Approximately $0.40 per share higher FFO in the first quarter due to the
        impairment charge on land held for development that the company recorded
        in the fourth quarter of 2008;
    --  A negative impact of approximately $0.07 per share as a result of lower
        NOI from the company's same store portfolio and dilution from first
        quarter 2009 transaction activity;
    --  A negative impact of approximately $0.06 per share from lower debt
        extinguishment gains in the first quarter of 2009;
    --  A positive impact of approximately $0.02 per share as a result of lower
        rates of interest on the company's debt; and
    --  A net positive impact of approximately $0.01 per share due to
        miscellaneous other activities, including lower general and
        administrative expenses and lower transaction expenses offset by higher
        income taxes.

Same Store Results

On a same store first quarter to first quarter comparison, which includes 123,120 apartment units, revenues decreased 0.2%, expenses increased 2.8% and NOI decreased 2.0%.

Acquisitions/Dispositions

During the first quarter of 2009, the company sold 11 consolidated properties, consisting of 1,531 apartment units, for an aggregate sale price of $139.6 million at an average capitalization (cap) rate of 7.1% generating an unlevered internal rate of return (IRR) of 11.0%.

The company acquired no properties during the first quarter of 2009.

Liquidity

During the first quarter of 2009, the company completed a public tender to repurchase and retire at par approximately $105.2 million of the principal amount of its 4.75% Notes due June 15, 2009 and approximately $185.2 of the million principal amount of its 6.95% Notes due March 2, 2011. Also during the first quarter, the company repurchased and retired approximately $17.5 million of the principal amount of its 3.85% Convertible Notes due August 15, 2026, resulting in debt extinguishment gains to the company of approximately $2.0 million. Details of these transactions can be found on page 15 of this release.

At March 31, 2009, the company had approximately $611 million of unrestricted cash or securities readily convertible to cash (including approximately $139 million of federally insured notes and deposits classified as "Other assets" and approximately $43 million of 1031 exchange proceeds classified as "Deposits-restricted" on the balance sheet) and approximately $1.31 billion available on its unsecured revolving credit facility. The company has access to this credit facility, well-priced secured debt, improving public debt markets and net transaction proceeds from its sale of non-core assets to meet its near and longer-term funding needs.

Second Quarter 2009 Guidance

The company has established an FFO guidance range of $0.53 to $0.58 per share for the second quarter of 2009. The difference between the company's actual first quarter 2009 FFO of $0.57 per share and the midpoint of the second quarter 2009 guidance range is primarily a result of lower total NOI partially offset by lower interest expense. The second quarter 2009 guidance midpoint assumes no additional gains from debt extinguishment.

Second Quarter 2009 Conference Call

Equity Residential expects to announce second quarter 2009 results on Wednesday, July 29, 2009 and host a conference call to discuss those results at 10:00 a.m. CT on Thursday, July 30, 2009.

Equity Residential is an S&P 500 company focused on the acquisition, development and management of high quality apartment properties in top U.S. growth markets. Equity Residential owns or has investments in 537 properties located in 23 states and the District of Columbia, consisting of 146,232 apartment units. For more information on Equity Residential, please visit our website at www.equityresidential.com.

Forward-Looking Statements

In addition to historical information, this press release contains forward-looking statements and information within the meaning of the federal securities laws. These statements are based on current expectations, estimates, projections and assumptions made by management. While Equity Residential's management believes the assumptions underlying its forward-looking statements are reasonable, such information is inherently subject to uncertainties and may involve certain risks, including, without limitation, changes in general market conditions, including the rate of job growth and cost of labor and construction material, the level of new multifamily construction and development, competition and local government regulation. Other risks and uncertainties are described under the heading "Risk Factors" in our Annual Report on Form 10-K and subsequent periodic reports filed with the Securities and Exchange Commission (SEC) and available on our website, www.equityresidential.com. Many of these uncertainties and risks are difficult to predict and beyond management's control. Forward-looking statements are not guarantees of future performance, results or events. Equity Residential assumes no obligation to update or supplement forward-looking statements that become untrue because of subsequent events.

A live web cast of the company's conference call discussing these results and outlook for 2009 will take place tomorrow, Thursday, April 30, at 10:00 a.m. Central. Please visit the Investor Information section of the company's web site at www.equityresidential.com for the link. A replay of the web cast will be available for two weeks at this site.

Equity Residential

Consolidated Statements of Operations

(Amounts in thousands except per share data)

(Unaudited)

                                                      Quarter Ended March 31,

                                                      2009         2008

REVENUES

 Rental income                                        $ 512,281    $ 500,347

 Fee and asset management                             2,863        2,294

  Total revenues                                      515,144      502,641

EXPENSES

 Property and maintenance                             133,543      132,837

 Real estate taxes and insurance                      55,964       53,327

 Property management                                  19,014       21,176

 Fee and asset management                             2,003        2,180

 Depreciation                                         150,045      141,195

 General and administrative                           10,394       12,417

  Total expenses                                      370,963      363,132

Operating income                                      144,181      139,509

 Interest and other income                            6,021        3,369

 Other expenses                                       (292      )  (176      )

 Interest:

  Expense incurred, net                               (123,897  )  (119,518  )

  Amortization of deferred financing costs            (2,965    )  (2,160    )

Income before income and other taxes, (loss) from
investments in

 unconsolidated entities, net gain on sales of
 unconsolidated entities

 and discontinued operations                          23,048       21,024

Income and other tax (expense) benefit                (2,131    )  (2,995    )

(Loss) from investments in unconsolidated entities    (195      )  (95       )

Net gain on sales of unconsolidated entities          2,765        -

Income from continuing operations                     23,487       17,934

Discontinued operations, net                          61,934       129,594

Net income                                            85,421       147,528

Net (income) loss attributable to Noncontrolling
Interests:

 Operating Partnership                                (4,691    )  (9,133    )

 Preference Interests and Units                       (4        )  (4        )

 Partially Owned Properties                           69           (268      )

Net income attributable to controlling interests      80,795       138,123

Preferred distributions                               (3,620    )  (3,633    )

Net income available to Common Shares                 $ 77,175     $ 134,490

Earnings per share - basic:

Income from continuing operations available to Common $ 0.07       $ 0.05
Shares

Net income available to Common Shares                 $ 0.28       $ 0.50

Weighted average Common Shares outstanding            272,324      268,784

Earnings per share - diluted:

Income from continuing operations available to Common $ 0.07       $ 0.05
Shares

Net income available to Common Shares                 $ 0.28       $ 0.50

Weighted average Common Shares outstanding            288,853      289,317

Distributions declared per Common Share outstanding   $ 0.4825     $ 0.4825



    Equity Residential

    Consolidated Statements of Funds From Operations

    (Amounts in thousands except per share data)

    (Unaudited)

                                                        Quarter Ended March 31,

                                                        2009         2008 (3)

Net income                                              $ 85,421     $ 147,528

Adjustments:

      Net (income) loss attributable to Noncontrolling
      Interests:

       Preference Interests and Units                   (4        )  (4        )

       Partially Owned Properties                       69           (268      )

      Depreciation                                      150,045      141,195

      Depreciation - Non-real estate additions          (1,898    )  (2,051    )

      Depreciation - Partially Owned and                183          1,034
      Unconsolidated Properties

      Net gain on sales of unconsolidated entities      (2,765    )  -

      Discontinued operations:

       Depreciation                                     443          6,385

       Net gain on sales of discontinued operations     (61,871   )  (122,517  )

       Net incremental (loss) gain on sales of          (64       )  366
       condominium units

FFO (1) (2)                                             169,559      171,668

Preferred distributions                                 (3,620    )  (3,633    )

FFO available to Common Shares and Units - basic (1)    $ 165,939    $ 168,035
(2)

FFO available to Common Shares and Units - diluted (1)  $ 166,096    $ 168,208
(2)

FFO per share and Unit - basic                          $ 0.57       $ 0.59

FFO per share and Unit - diluted                        $ 0.57       $ 0.58

Weighted average Common Shares and

      Units outstanding - basic                         288,710      287,079

Weighted average Common Shares and

      Units outstanding - diluted                       289,259      289,761

    The National Association of Real Estate Investment Trusts ("NAREIT") defines
    funds from operations ("FFO") (April 2002 White Paper) as net income
    (computed in accordance with accounting principles generally accepted in the
    United States ("GAAP")), excluding gains (or losses) from sales of
    depreciable property, plus depreciation and amortization, and after
    adjustments for unconsolidated partnerships and joint ventures. Adjustments
    for unconsolidated partnerships and joint ventures will be calculated to
    reflect funds from operations on the same basis. The April 2002 White Paper
    states that gain or loss on sales of property is excluded from FFO for
    previously depreciated operating properties only. Once the Company commences
(1) the conversion of units to condominiums, it simultaneously discontinues
    depreciation of such property. FFO available to Common Shares and Units is
    calculated on a basis consistent with net income available to Common Shares
    and reflects adjustments to net income for preferred distributions and
    premiums on redemption of preferred shares in accordance with accounting
    principles generally accepted in the United States. The equity positions of
    various individuals and entities that contributed their properties to the
    Operating Partnership in exchange for OP Units are collectively referred to
    as the "Noncontrolling Interests - Operating Partnership". Subject to
    certain restrictions, the Noncontrolling Interests - Operating Partnership
    may exchange their OP Units for EQR Common Shares on a one-for-one basis.

    The Company believes that FFO and FFO available to Common Shares and Units
    are helpful to investors as supplemental measures of the operating
    performance of a real estate company, because they are recognized measures
    of performance by the real estate industry and by excluding gains or losses
    related to dispositions of depreciable property and excluding real estate
    depreciation (which can vary among owners of identical assets in similar
    condition based on historical cost accounting and useful life estimates),
    FFO and FFO available to Common Shares and Units can help compare the
    operating performance of a company's real estate between periods or as
(2) compared to different companies. FFO and FFO available to Common Shares and
    Units do not represent net income, net income available to Common Shares or
    net cash flows from operating activities in accordance with GAAP. Therefore,
    FFO and FFO available to Common Shares and Units should not be exclusively
    considered as alternatives to net income, net income available to Common
    Shares or net cash flows from operating activities as determined by GAAP or
    as a measure of liquidity. The Company's calculation of FFO and FFO
    available to Common Shares and Units may differ from other real estate
    companies due to, among other items, variations in cost capitalization
    policies for capital expenditures and, accordingly, may not be comparable to
    such other real estate companies.

    Net income, FFO and FFO available to Common Shares and Units - basic and
(3) diluted have all been reduced by approximately $2.5 million in the first
    quarter of 2008 for the retrospective application of FSP APB 14-1 on
    convertible debt, which the Company adopted as required on January 1, 2009.



Equity Residential

Consolidated Balance Sheets

(Amounts in thousands except for share amounts)

(Unaudited)

                                                  March 31,       December 31,

                                                  2009            2008

ASSETS

Investment in real estate

 Land                                             $ 3,675,048     $ 3,671,299

 Depreciable property                             14,002,717      13,908,594

 Projects under development                       762,641         855,473

 Land held for development                        258,923         254,873

Investment in real estate                         18,699,329      18,690,239

 Accumulated depreciation                         (3,674,402   )  (3,561,300   )

Investment in real estate, net                    15,024,927      15,128,939

Cash and cash equivalents                         428,596         890,794

Investments in unconsolidated entities            8,196           5,795

Deposits - restricted                             187,176         152,372

Escrow deposits - mortgage                        19,483          19,729

Deferred financing costs, net                     55,905          53,817

Other assets                                      311,373         283,664

   Total assets                                   $ 16,035,656    $ 16,535,110

LIABILITIES AND EQUITY

Liabilities:

 Mortgage notes payable                           $ 4,941,277     $ 5,036,930

 Notes, net                                       5,141,358       5,447,012

 Lines of credit                                  -               -

 Accounts payable and accrued expenses            128,008         108,463

 Accrued interest payable                         75,268          113,846

 Other liabilities                                243,541         289,562

 Security deposits                                63,484          64,355

 Distributions payable                            142,209         141,843

   Total liabilities                              10,735,145      11,202,011

Commitments and contingencies

Redeemable Noncontrolling Interests - Operating   153,617         264,394
Partnership

Equity:

 Shareholders' equity:

  Preferred Shares of beneficial interest, $0.01
  par value;

   100,000,000 shares authorized; 1,950,925
   shares issued

   and outstanding as of March 31, 2009 and
   1,951,475

   shares issued and outstanding as of December   208,773         208,786
   31, 2008

  Common Shares of beneficial interest, $0.01
  par value;

   1,000,000,000 shares authorized; 273,843,970
   shares issued

   and outstanding as of March 31, 2009 and
   272,786,760

   shares issued and outstanding as of December   2,738           2,728
   31, 2008

  Paid in capital                                 4,399,559       4,273,489

  Retained earnings                               401,262         456,152

  Accumulated other comprehensive loss            (29,289      )  (35,799      )

   Total shareholders' equity                     4,983,043       4,905,356

 Noncontrolling Interests:

  Operating Partnership                           138,165         137,645

  Preference Interests and Units                  184             184

  Partially Owned Properties                      25,502          25,520

   Total Noncontrolling Interests                 163,851         163,349

   Total equity                                   5,146,894       5,068,705

   Total liabilities and equity                   $ 16,035,656    $ 16,535,110



Equity Residential

Portfolio Summary

As of March 31, 2009

                                                            % of 2009   Average

                                               % of         Stabilized  Rental

    Markets               Properties  Units    Total Units  NOI         Rate (1)

1   New York Metro Area   22          6,246    4.3%         10.0%       $ 2,692

2   DC Northern Virginia  26          8,781    6.0%         8.8%        1,635

3   South Florida         39          12,897   8.8%         8.4%        1,277

4   Los Angeles           39          7,841    5.4%         8.1%        1,759

5   Seattle/Tacoma        49          11,138   7.6%         7.5%        1,304

6   Boston                38          6,699    4.6%         6.6%        1,931

7   San Francisco Bay     34          6,731    4.6%         6.5%        1,703
    Area

8   Phoenix               42          12,084   8.3%         5.4%        891

9   Denver                25          8,606    5.9%         5.0%        1,013

10  San Diego             14          4,491    3.1%         4.4%        1,656

11  Orlando               26          8,042    5.5%         4.3%        1,018

12  Atlanta               29          8,882    6.1%         3.9%        950

13  Inland Empire, CA     15          4,655    3.2%         3.7%        1,351

14  Suburban Maryland     22          5,819    4.0%         3.5%        1,204

15  Orange County, CA     10          3,307    2.3%         3.3%        1,593

16  New England           25          4,121    2.8%         2.1%        1,098
    (excluding Boston)

17  Portland, OR          11          3,713    2.5%         1.9%        957

18  Jacksonville          12          3,951    2.7%         1.7%        883

19  Raleigh/Durham        12          3,058    2.1%         1.3%        812

20  Tampa                 10          3,158    2.1%         1.2%        928

    Top 20 Total          500         134,220  91.9%        97.6%       1,336

21  Dallas/Ft. Worth      12          2,963    2.0%         1.2%        915

22  Central Valley, CA    8           1,343    0.9%         0.7%        1,070

23  Other EQR             13          2,939    2.0%         0.5%        866

    Total                 533         141,465  96.8%        100.0%      1,315

    Condominium           2           64       -            -           -
    Conversion

    Military Housing      2           4,703    3.2%         -           -

    Grand Total           537         146,232  100.0%       100.0%      $ 1,315

(1) Average rental rate is defined as total rental revenues divided by the
weighted average occupied units for the month of March 2009.



Equity Residential

Portfolio as of March 31, 2009

                                           Properties  Units

              Wholly Owned                 469         126,563
              Properties

              Partially Owned
              Properties:

               Consolidated                26          5,406

               Unconsolidated              40          9,560

              Military Housing (Fee        2           4,703
              Managed)

                                           537         146,232

Portfolio Rollforward Q1 2009

($ in thousands)

                               Properties  Units       Sale Price    Cap Rate

               12/31/2008      548         147,244

Dispositions:

 Rental Properties:

  Consolidated                 (11 )       (1,531  )   $ (139,573 )  7.1 %

  Unconsolidated (1)           (1  )       (216    )   $ (20,700  )  8.0 %

 Condominium Conversion        (1  )       (1      )   $ (146     )
 Properties

Completed Developments         2           742

Configuration Changes          -           (6      )

               3/31/2009       537         146,232

(1) ERPOP owned a 25% interest in this unconsolidated rental property. Sale
price listed is the gross sale price.



Equity Residential

First Quarter 2009 vs. First Quarter 2008

Quarter over Quarter Same Store Results/Statistics

$ in thousands (except for Average Rental Rate) - 123,120 Same Store Units

             Results                             Statistics

                                                 Average

                                                 Rental

Description  Revenues    Expenses   NOI (1)      Rate (2)    Occupancy  Turnover

Q1 2009      $           $          $            $ 1,341     93.7 %     13.5 %
             463,845     178,497    285,348

Q1 2008      $           $          $            $ 1,337     94.2 %     13.7 %
             464,702     173,678    291,024

Change       $ (857  )   $ 4,819    $ (5,676 )   $ 4         (0.5 %)    (0.2 %)

Change       (0.2    %)  2.8     %  (2.0     %)  0.3     %

First Quarter 2009 vs. Fourth Quarter 2008

Sequential Quarter over Quarter Same Store Results/Statistics

$ in thousands (except for Average Rental Rate) - 127,205 Same Store Units

             Results                             Statistics

                                                 Average

                                                 Rental

Description  Revenues    Expenses   NOI (1)      Rate (2)    Occupancy  Turnover

Q1 2009      $           $          $            $ 1,344     93.7 %     13.5 %
             480,107     184,915    295,192

Q4 2008      $           $          $            $ 1,364     94.2 %     15.3 %
             489,662     176,099    313,563

Change       $       )   $ 8,816    $        )   $ (20   )   (0.5 %)    (1.8 %)
             (9,555                 (18,371

Change       (2.0    %)  5.0     %  (5.9     %)  (1.5    %)

(1) The Company's primary financial measure for evaluating each of its apartment
communities is net operating income ("NOI"). NOI represents rental income less
property and maintenance expense, real estate tax and insurance expense, and
property management expense. The Company believes that NOI is helpful to
investors as a supplemental measure of the operating performance of a real
estate company because it is a direct measure of the actual operating results of
the Company's apartment communities.

(2) Average rental rate is defined as total rental revenues divided by the
weighted average occupied units for the period.



Equity Residential

Same Store NOI Reconciliation

First Quarter 2009 vs. First Quarter 2008

The following table presents a reconciliation of operating income per the
consolidated statements of operations to NOI for the First Quarter 2009
Same Store Properties:

                                  Quarter Ended March 31,

                                  2009         2008

                                  (Amounts in thousands)

Operating income                  $ 144,181    $ 139,509

Adjustments:

 Non-same store operating results (18,412   )  (1,983    )

 Fee and asset management revenue (2,863    )  (2,294    )

 Fee and asset management expense 2,003        2,180

 Depreciation                     150,045      141,195

 General and administrative       10,394       12,417

Same store NOI                    $ 285,348    $ 291,024



Equity Residential

First Quarter 2009 vs. First Quarter 2008

Same Store Results by Market

                                                            Increase (Decrease) from Prior Year's Quarter

                               Q1 2009  Q1 2009  Q1 2009

                               % of     Average  Weighted                                 Average

                               Actual   Rental   Average                                  Rental

      Markets         Units    NOI      Rate     Occupancy  Revenues  Expenses  NOI       Rate     Occupancy
                                        (1)      %                                        (1)

1     New York Metro  6,246    10.3  %  $ 2,720  93.8 %     0.5  %    2.0  %    (0.3  %)  (0.1 %)  0.6  %
      Area

2     South Florida   11,761   8.4   %  1,287    93.3 %     (1.5 %)   4.8  %    (5.9  %)  (1.4 %)  (0.1 %)

3     DC Northern     7,661    8.3   %  1,653    94.6 %     1.1  %    2.3  %    0.5   %   1.3  %   (0.3 %)
      Virginia

4     Los Angeles     6,863    7.8   %  1,744    93.7 %     0.0  %    3.0  %    (1.4  %)  (0.1 %)  0.1  %

5     Seattle/Tacoma  8,708    7.3   %  1,356    93.2 %     1.0  %    4.0  %    (0.7  %)  2.0  %   (0.9 %)

6     San Francisco   6,200    6.8   %  1,716    93.5 %     2.4  %    2.6  %    2.3   %   4.7  %   (2.1 %)
      Bay Area

7     Boston          5,805    6.4   %  1,901    94.3 %     1.4  %    3.1  %    0.2   %   2.7  %   (1.3 %)

8     Phoenix         10,238   5.3   %  886      93.9 %     (6.2 %)   3.7  %    (11.9 %)  (4.8 %)  (1.4 %)

9     Denver          8,059    5.3   %  1,006    93.6 %     1.1  %    0.4  %    1.5   %   2.6  %   (1.4 %)

10    San Diego       4,491    4.8   %  1,650    93.3 %     1.1  %    1.7  %    0.9   %   1.8  %   (0.6 %)

11    Orlando         7,525    4.4   %  1,004    92.8 %     (4.4 %)   (1.3 %)   (6.5  %)  (3.7 %)  (0.7 %)

12    Atlanta         7,698    4.1   %  981      93.5 %     (0.3 %)   3.8  %    (3.4  %)  0.4  %   (0.7 %)

13    Inland Empire,  4,355    3.8   %  1,349    94.5 %     (0.1 %)   2.4  %    (1.4  %)  (1.8 %)  1.6  %
      CA

14    Orange County,  3,175    3.5   %  1,596    94.1 %     0.1  %    1.5  %    (0.5  %)  0.1  %   0.0  %
      CA

15    Suburban        3,977    2.7   %  1,154    93.7 %     3.0  %    3.8  %    2.5   %   2.5  %   0.4  %
      Maryland

      New England
16    (excluding      4,121    2.1   %  1,088    94.1 %     (0.9 %)   6.2  %    (8.0  %)  (0.9 %)  0.0  %
      Boston)

17    Portland, OR    3,409    2.0   %  977      94.6 %     1.4  %    1.5  %    1.2   %   1.6  %   (0.2 %)

18    Jacksonville    3,711    1.8   %  885      93.2 %     (4.9 %)   2.2  %    (9.7  %)  (4.5 %)  (0.3 %)

19    Tampa           2,598    1.3   %  951      94.4 %     (2.4 %)   2.6  %    (6.2  %)  (2.8 %)  0.4  %

20    Raleigh/Durham  2,666    1.3   %  826      95.2 %     (0.2 %)   2.6  %    (2.0  %)  0.2  %   (0.4 %)

      Top 20 Markets  119,267  97.7  %  1,352    93.7 %     (0.2 %)   2.8  %    (2.0  %)  0.3  %   (0.5 %)

      All Other       3,853    2.3   %  1,007    94.1 %     1.8  %    1.7  %    1.8   %   1.7  %   0.0  %
      Markets

      Total           123,120  100.0 %  $ 1,341  93.7 %     (0.2 %)   2.8  %    (2.0  %)  0.3  %   (0.5 %)

(1 ) Average rental rate is defined as total rental revenues divided by the weighted average
     occupied units for the period.



Equity Residential

First Quarter 2009 vs. Fourth Quarter 2008

Sequential Same Store Results by Market

                                                            Increase (Decrease) from Prior Quarter

                               Q1 2009  Q1 2009  Q1 2009

                               % of     Average  Weighted                                 Average

                               Actual   Rental   Average                                  Rental

      Markets         Units    NOI      Rate     Occupancy  Revenues  Expenses  NOI       Rate     Occupancy
                                        (1)      %                                        (1)

1     New York Metro  6,246    9.9   %  $ 2,720  93.8 %     (4.0 %)   5.3  %    (9.0  %)  (1.9 %)  (2.1 %)
      Area

2     DC Northern     8,781    9.1   %  1,639    94.6 %     (1.3 %)   6.4  %    (4.9  %)  (1.0 %)  (0.3 %)
      Virginia

3     South Florida   12,465   8.6   %  1,289    93.3 %     (0.1 %)   5.3  %    (4.0  %)  (0.4 %)  0.3  %

4     Los Angeles     7,442    8.2   %  1,760    93.7 %     (2.4 %)   0.8  %    (3.9  %)  (1.9 %)  (0.4 %)

5     Seattle/Tacoma  8,708    7.0   %  1,356    93.2 %     (4.1 %)   5.4  %    (9.0  %)  (3.0 %)  (1.1 %)

6     San Francisco   6,200    6.6   %  1,716    93.5 %     (2.2 %)   5.9  %    (6.1  %)  (0.6 %)  (1.6 %)
      Bay Area

7     Boston          5,805    6.2   %  1,901    94.3 %     (1.0 %)   11.3 %    (8.1  %)  (0.4 %)  (0.6 %)

8     Phoenix         10,646   5.4   %  889      94.0 %     (1.7 %)   3.5  %    (5.0  %)  (1.9 %)  0.2  %

9     Denver          8,059    5.2   %  1,006    93.6 %     (2.1 %)   (0.5 %)   (2.8  %)  (1.7 %)  (0.4 %)

10    San Diego       4,491    4.6   %  1,650    93.3 %     (1.4 %)   0.5  %    (2.4  %)  (1.7 %)  0.2  %

11    Orlando         7,525    4.2   %  1,004    92.8 %     (2.2 %)   5.1  %    (6.7  %)  (1.5 %)  (0.7 %)

12    Atlanta         7,698    4.0   %  981      93.5 %     (1.3 %)   5.8  %    (6.4  %)  (0.2 %)  (1.1 %)

13    Inland Empire,  4,355    3.7   %  1,349    94.5 %     (2.3 %)   1.1  %    (4.1  %)  (2.3 %)  (0.1 %)
      CA

14    Suburban        5,251    3.5   %  1,189    93.1 %     0.1  %    4.5  %    (2.7  %)  0.0  %   0.0  %
      Maryland

15    Orange County,  3,175    3.3   %  1,596    94.1 %     (2.6 %)   1.4  %    (4.3  %)  (1.2 %)  (1.3 %)
      CA

      New England
16    (excluding      4,121    2.0   %  1,088    94.1 %     (2.2 %)   17.0 %    (17.7 %)  (2.0 %)  (0.2 %)
      Boston)

17    Portland, OR    3,409    1.9   %  977      94.6 %     (1.8 %)   4.9  %    (5.7  %)  (1.0 %)  (0.7 %)

18    Jacksonville    3,711    1.8   %  885      93.2 %     (1.0 %)   6.8  %    (6.3  %)  (1.1 %)  0.1  %

19    Tampa           2,598    1.3   %  951      94.4 %     1.2  %    6.7  %    (2.9  %)  0.6  %   0.5  %

20    Raleigh/Durham  2,666    1.3   %  826      95.2 %     (1.9 %)   2.3  %    (4.4  %)  (1.9 %)  0.1  %

      Top 20 Markets  123,352  97.8  %  1,355    93.7 %     (1.9 %)   5.1  %    (5.9  %)  (1.5 %)  (0.5 %)

      All Other       3,853    2.2   %  1,007    94.1 %     (2.5 %)   1.8  %    (5.2  %)  (1.7 %)  (0.7 %)
      Markets

      Total           127,205  100.0 %  $ 1,344  93.7 %     (2.0 %)   5.0  %    (5.9  %)  (1.5 %)  (0.5 %)

(1 ) Average rental rate is defined as total rental revenues divided by the weighted average occupied units
     for the period.



Equity Residential

Debt Summary as of March 31, 2009

(Amounts in thousands)

                                                                      Weighted

                                                           Weighted   Average

                                                   % of    Average    Maturities

                                      Amounts (1)  Total   Rates (1)  (years)

Secured                               $ 4,941,277  49.0%   4.84%      8.3

Unsecured                             5,141,358    51.0%   5.42%      5.5

      Total                           $10,082,635  100.0%  5.14%      6.8

Fixed Rate Debt:

    Secured - Conventional            $ 3,681,350  36.5%   5.97%      7.2

    Unsecured - Public/Private        4,429,508    43.9%   5.99%      5.7

    Unsecured - Tax Exempt            75,790       0.8%    5.20%      20.2

      Fixed Rate                      8,186,648    81.2%   5.97%      6.5
      Debt

Floating Rate Debt:

    Secured - Conventional            624,022      6.2%    2.11%      2.1

    Secured - Tax Exempt              635,905      6.3%    0.79%      21.3

    Unsecured - Public/Private        600,460      6.0%    1.49%      1.3

    Unsecured - Tax Exempt            35,600       0.3%    0.46%      19.7

    Unsecured - Revolving Credit      -            -       -          2.8
    Facility

      Floating Rate Debt              1,895,987    18.8%   1.43%      8.3

Total                                 $10,082,635  100.0%  5.14%      6.8

(1) Net of the effect of any derivative instruments. Weighted average rates are
    for the quarter ended March 31, 2009.

    Note: The Company capitalized interest of approximately $10.6 million and
    $14.7 million during the quarters ended March 31, 2009 and 2008,
    respectively.

Debt Maturity Schedule as of March 31, 2009

(Amounts in thousands)

                                                           Weighted   Weighted

                                                           Average    Average
                                                           Rates

          Fixed      Floating                      % of    on Fixed   Rates on

Year      Rate (1)   Rate (1)         Total        Total   Rate Debt  Total Debt
                                                           (1)        (1)

2009      $ 155,979  $ 463,187        $ 619,166    6.1%    7.53%      4.03%

2010  (2) 274,993    670,053          945,046      9.4%    7.23%      3.22%

2011  (3) 1,253,533  78,417           1,331,950    13.2%   5.56%      5.35%

2012      924,579    3,673            928,252      9.2%    6.01%      6.01%

2013      565,865    -                565,865      5.6%    5.93%      5.93%

2014      516,959    -                516,959      5.1%    5.28%      5.28%

2015      355,081    -                355,081      3.5%    6.41%      6.41%

2016      1,088,709  -                1,088,709    10.8%   5.32%      5.32%

2017      1,345,997  456              1,346,453    13.4%   5.87%      5.87%

2018      335,500    44,677           380,177      3.8%    5.96%      5.61%

2019+     1,369,453  635,524          2,004,977    19.9%   5.85%      4.91%

Total     $          $                $10,082,635  100.0%  5.83%      5.18%
          8,186,648  1,895,987

(1) Net of the effect of any derivative instruments. Weighted average rates are
    as of March 31, 2009.

    Includes the Company's $500.0 million floating rate term loan facility,
(2) which matures on October 5, 2010, subject to two one-year extension options
    exercisable by the Company.

    Includes $531.1 million face value of 3.85% convertible unsecured debt with
(3) a final maturity of 2026. The notes are callable by the Company on or after
    August 18, 2011. The notes are putable by the holders on August 18, 2011,
    August 15, 2016 and August 15, 2021.



Equity Residential

Unsecured Debt Summary as of March 31, 2009

(Amounts in thousands)

                                                         Unamortized

                Coupon      Due             Face         Premium/   Net

                Rate        Date            Amount       (Discount) Balance

     Fixed
     Rate
     Notes:

                4.750 %     06/15/09 (1 )   $ 122,239    $ (26   )  $ 122,213

                6.950 %     03/02/11 (2 )   114,806      1,914      116,720

                6.625 %     03/15/12        400,000      (868    )  399,132

                5.500 %     10/01/12        350,000      (1,208  )  348,792

                5.200 %     04/01/13        400,000      (473    )  399,527

                5.250 %     09/15/14        500,000      (337    )  499,663

                6.584 %     04/13/15        300,000      (672    )  299,328

                5.125 %     03/15/16        500,000      (372    )  499,628

                5.375 %     08/01/16        400,000      (1,360  )  398,640

                5.750 %     06/15/17        650,000      (4,196  )  645,804

                7.125 %     10/15/17        150,000      (554    )  149,446

                7.570 %     08/15/26        140,000      -          140,000

                3.850 %     08/15/26 (3 )   531,092      (20,477 )  510,615

     Floating
     Rate                            (1 )   (100,000  )  -          (100,000  )
     Adjustments

                                            4,458,137    (28,629 )  4,429,508

     Fixed Rate Tax
     Exempt Notes:

                5.200 %     06/15/29 (4 )   75,790       -          75,790

     Floating Rate Tax
     Exempt Notes:

                7-Day SIFMA 12/15/28 (4 )   35,600       -          35,600

     Floating
     Rate
     Notes:

                            06/15/09 (1 )   100,000      -          100,000

     FAS 133
     Adjustments                     (1 )   460          -          460
     - net

     Term Loan  LIBOR+0.50% 10/05/10 (4 )   500,000      -          500,000
     Facility                           (5)

                                            600,460      -          600,460

     Revolving
     Credit     LIBOR+0.50% 02/28/12 (6 )   -            -          -
     Facility:

     Total                                  $            $          $
     Unsecured                              5,169,987    (28,629 )  5,141,358
     Debt

     Note: SIFMA stands for the Securities Industry and Financial Markets
     Association and is the tax-exempt index equivalent of LIBOR.

     $100.0 million in fair value interest rate swaps converts a portion of the
     4.750% notes due June 15, 2009 to a floating interest rate. On January 27,
     2009, the Company repurchased $105.2 million of these notes at par
(1 ) pursuant to a cash tender offer announced on January 16, 2009. In
     conjunction with the tender offer, the Company terminated $50.0 million of
     the $150.0 million in fair value swaps outstanding at January 1, 2009 and
     received approximately $0.4 million.

(2 ) On January 27, 2009, the Company repurchased $185.2 million of these notes
     at par pursuant to a cash tender offer announced on January 16, 2009.

     Convertible notes mature on August 15, 2026. The notes are callable by the
     Company on or after August 18, 2011. The notes are putable by the holders
     on August 18, 2011, August 15, 2016 and August 15, 2021. During the
     quarter ended March 31, 2009, the Company repurchased $17.5 million of
     these notes at a discount to par of approximately 11.6% and recognized a
(3 ) gain on early debt extinguishment of $2.0 million. Effective January 1,
     2009, the Company adopted FSP APB 14-1, which requires companies to
     expense the implied option value inherent in convertible debt. In
     conjunction with this adoption, the Company recorded an adjustment of
     $17.3 million to the beginning balance of the discount on its convertible
     notes.

(4 ) Notes are private. All other
     unsecured debt is public.

     Represents the Company's $500.0 million term loan facility, which matures
(5 ) on October 5, 2010, subject to two one-year extension options exercisable
     by the Company.

     As of March 31, 2009, there was no amount outstanding and approximately
(6 ) $1.31 billion available on the Company's unsecured revolving credit
     facility.



Equity Residential

Selected Unsecured Public Debt Covenants

                                           March 31,  December 31,

                                           2009       2008

      Total Debt to Adjusted Total Assets  51.2  %    52.3  %
      (not to exceed 60%)

      Secured Debt to Adjusted Total       25.1  %    25.1  %
      Assets (not to exceed 40%)

      Consolidated Income Available
      for Debt Service to

       Maximum Annual Service
       Charges

       (must be at least                   2.34       2.21
       1.5 to 1)

      Total Unsecured Assets to
      Unsecured Debt

       (must be at least                   231.1 %    218.8 %
       150%)

These selected covenants relate to ERP Operating Limited Partnership's
("ERPOP") outstanding unsecured public debt. Equity Residential is the general
partner of ERPOP.

Debt Repurchases

(Amounts in thousands)

                   First Quarter 2009 Activity

                                                                    Write-off
                                                                    of

                                                                    Unamortized

                   Bonds    Price          %          ExtinguishmentDiscount/

Security           Retired  Paid           Discount   Gain          Fees/OCI

2009 4.75%         $        $              -          $ -           $ 125
Public Notes       105,161  105,161

2011 6.95%         185,194  185,194        -          -             1,379
Public Notes

2026 3.85%
Convertible Notes  17,465   15,445         11.6  %    2,020         879
(1)

Total              $        $              0.7   %    $             $ 2,383
                   307,820  305,800                   2,020

(1) 2026 3.85% Convertible Notes are putable to the
Company in 2011.



Equity Residential

Capital Structure as of March 31, 2009

(Amounts in thousands except for share/unit and per share amounts)

   Secured Debt                                               $ 4,941,277  49.0%

   Unsecured Debt                                             5,141,358    51.0%

  Total                                                       10,082,635   100.0%    64.6%
  Debt

   Common Shares
   (includes                         273,843,970  94.4%
   Restricted Shares)

   Units                             16,283,376   5.6%

  Total Shares and                   290,127,346  100.0%
  Units

  Common Share
  Equivalents (see                   405,555
  below)

  Total outstanding                  290,532,901
  at quarter-end

  Common Share Price                 $ 18.35
  at March 31, 2009

                                                              5,331,279    96.4%

  Perpetual Preferred                                         200,000      3.6%
  Equity (see below)

  Total                                                       5,531,279    100.0%    35.4%
  Equity

  Total Market                                                $15,613,914            100.0%
  Capitalization

Convertible Preferred Equity as of March 31, 2009

(Amounts in thousands except for share/unit and per share/unit amounts)

                                                  Annual      Annual       Weighted              Common

           Redemption  Outstanding   Liquidation  Dividend    Dividend     Average   Conversion  Share

Series     Date        Shares/Units  Value        Per         Amount       Rate      Ratio       Equivalents
                                                  Share/Unit

Preferred
Shares:

 7.00%     11/1/98     328,466       $ 8,212      $ 1.75      $ 575                  1.1128      365,517
 Series E

 7.00%     6/30/98     22,459        561          1.75        39                     1.4480      32,521
 Series H

Junior Preference
Units:

 8.00%     7/29/09     7,367         184          2.00        15                     1.020408    7,517
 Series B

Total Convertible      358,292       $ 8,957                  $ 629        7.02%                 405,555
Preferred Equity

Perpetual Preferred Equity as of March 31, 2009

(Amounts in thousands except for share and per share amounts)

                                                  Annual      Annual       Weighted

           Redemption  Outstanding   Liquidation  Dividend    Dividend     Average

Series     Date        Shares        Value        Per Share   Amount       Rate

Preferred
Shares:

 8.29%     12/10/26    1,000,000     $ 50,000     $ 4.145     $ 4,145
 Series K

 6.48%     6/19/08     600,000       150,000      16.20       9,720
 Series N

Total Perpetual        1,600,000     $ 200,000                $ 13,865     6.93%
Preferred Equity



Equity Residential

Common Share and Unit

Weighted Average Amounts Outstanding

                                                        Q109         Q108

Weighted Average Amounts Outstanding for Net Income
Purposes:

 Common Shares - basic                                  272,323,545  268,784,258

 Shares issuable from assumed conversion/vesting of:

        - OP Units                                      16,386,489   18,294,706

        - long-term compensation award shares/units     142,870      2,237,869

 Total Common Shares and Units - diluted                288,852,904  289,316,833

Weighted Average Amounts Outstanding for FFO Purposes:

 Common Shares - basic                                  272,323,545  268,784,258

 OP Units - basic                                       16,386,489   18,294,706

 Total Common Shares and OP Units - basic               288,710,034  287,078,964

 Shares issuable from assumed conversion/vesting of:

        - convertible preferred shares/units            406,031      444,474

        - long-term compensation award shares/units     142,870      2,237,869

 Total Common Shares and Units - diluted                289,258,935  289,761,307

Period Ending Amounts Outstanding:

 Common Shares (includes Restricted Shares)             273,843,970

 Units                                                  16,283,376

 Total Shares and Units                                 290,127,346



Equity Residential

Partially Owned Entities as of March 31, 2009

(Amounts in thousands except for project and unit amounts)

                              Consolidated                                                 Unconsolidated

                              Development Projects

                              Held for                                                     Institutional

                              and/or       Completed,  Completed                           Joint
                              Under        Not

                              Development  Stabilized  and         Other      Total        Ventures (5)
                                           (4)         Stabilized

Total projects           (1 ) -            2           3           21         26           40

Total units              (1 ) -            760         704         3,942      5,406        9,560

Operating information
for the quarter

    ended 3/31/09 (at
    100%):

    Operating revenue         $ 401        $ 1,716     $ 3,129     $          $ 19,724     $
                                                                   14,478                  24,383

    Operating expenses        534          1,306       1,252       5,057      8,149        11,367

    Net operating (loss)      (133    )    410         1,877       9,421      11,575       13,016
    income

    Depreciation              93           1,662       1,488       3,714      6,957        5,097

    General and               375          6           178         6          565          94
    administrative/other

    Operating (loss)          (601    )    (1,258  )   211         5,701      4,053        7,825
    income

    Interest and other        12           -           -           43         55           61
    income

    Other expenses            (81     )    -           -           -          (81       )  -

    Interest:

     Expense incurred,        (553    )    (546    )   (830    )   (5,036  )  (6,965    )  (9,375  )
     net

     Amortization of deferred (20     )    (38     )   (53     )   (41     )  (152      )  (154    )
     financing costs

    Income and other tax      (18     )    -           -           (34     )  (52       )  (265    )
    (expense) benefit

    Net (loss) income         $       )    $       )   $ (672  )   $ 633      $ (3,142  )  $       )
                              (1,261       (1,842                                          (1,908

Debt - Secured (2):

     EQR Ownership (3)        $            $           $           $          $ 945,106    $
                              400,041      220,779     108,466     215,820                 121,200

     Noncontrolling           -            -           -           86,310     86,310       363,600
     Ownership

Total (at 100%)               $            $           $           $          $            $
                              400,041      220,779     108,466     302,130    1,031,416    484,800

(1) Project and unit counts exclude all uncompleted development projects until those projects are
    substantially completed. See the Consolidated Development Projects schedule for more detail.

(2) All debt is non-recourse to the Company with the exception of $125.8 million in mortgage debt on
    various development projects.

(3) Represents the Company's current economic ownership interest.

(4) Projects included here are substantially complete. However, they may still require additional
    exterior and interior work for all units to be available for leasing.

(5) Mortgage debt is also partially collateralized by $52.9 million in unconsolidated restricted cash set
    aside from the net proceeds of property sales.



Equity Residential

Consolidated Development Projects as of March 31, 2009

(Amounts in thousands except for project and unit amounts)

                                                          Total Book

                                    Total      Total      Value Not                                                  Estimated   Estimated

                             No.    Capital    Book       Placed in  Total       Percentage  Percentage  Percentage  Completion  Stabilization
                             of                Value

Projects       Location      Units  Cost (1)   to Date    Service    Debt        Completed   Leased      Occupied    Date        Date

Projects
Under
Development -
Wholly Owned:

70 Greene      Jersey City,
(a.k.a. 77     NJ            480    $ 269,958  $ 222,582  $ 222,582  $ -         88%         7%          -           Q4 2009     Q1 2011
Hudson)

Reserve at     Mill Creek,
Town Center    WA            100    24,464     11,713     11,713     -           44%         -           -           Q1 2010     Q3 2010
II

Redmond Way    Redmond, WA   250    84,382     28,970     28,970     -           19%         -           -           Q1 2011     Q1 2012

Projects
Under                        830    378,804    263,265    263,265    -
Development -
Wholly Owned

Projects
Under
Development -
Partially
Owned:

Veridian
(a.k.a.        Silver        457    148,705    145,314    145,314    104,322     97%         43%         33%         Q2 2009     Q3 2010
Silver         Spring, MD
Spring)

Montclair      Montclair,    163    48,730     33,011     33,011     17,056      78%         -           -           Q3 2009     Q1 2010
Metro          NJ

Red Road       South Miami,  404    128,816    110,458    110,458    54,267      84%         20%         -           Q1 2010     Q3 2011
Commons        FL

111 Lawrence   Brooklyn, NY  492    283,968    130,481    130,481    16,829      47%         -           -           Q2 2010     Q3 2011
Street

Westgate       Pasadena, CA  480    170,558    80,112     80,112     163,160 (2) 33%         -           -           Q2 2011     Q2 2012

Projects
Under
Development -                1,996  780,777    499,376    499,376    355,634
Partially
Owned

Projects
Under                        2,826  1,159,581  762,641    762,641    355,634 (3)
Development

Land Held for                N/A    -          258,923    258,923    44,407
Development

Land/Projects
Held for                     2,826  1,159,581  1,021,564  1,021,564  400,041
and/or Under
Development

Completed Not
Stabilized -
Wholly Owned
(4):

West End
Apartments
(a.k.a.        Boston, MA    310    164,981    163,284    -          -                       98%         97%         Completed   Q2 2009
Emerson/CRP
II)

Highland Glen  Westwood, MA  102    19,888     19,868     -          -                       95%         94%         Completed   Q2 2009
II

Crowntree      Orlando, FL   352    56,618     56,618     -          -                       91%         81%         Completed   Q4 2009
Lakes

Mosaic at      Hyattsville,  260    61,483     57,041     -          41,252                  35%         27%         Completed   Q1 2010
Metro          MD

Reunion at     Redmond, WA   321    53,175     53,142     -          -                       35%         31%         Completed   Q3 2010
Redmond Ridge

Projects
Completed Not                1,345  356,145    349,953    -          41,252
Stabilized -
Wholly Owned

Completed Not
Stabilized -
Partially
Owned (4):

1401 South
State (a.k.a.  Chicago, IL   278    69,952     69,575     -          50,726                  75%         60%         Completed   Q4 2009
City Lofts)

Third Square
(a.k.a. 303    Cambridge,    482    254,523    249,000    -          170,053                 72%         53%         Completed   Q2 2010
Third Street)  MA
(5)

Projects
Completed Not
Stabilized -                 760    324,475    318,575    -          220,779
Partially
Owned

Projects
Completed Not                2,105  680,620    668,528    -          262,031
Stabilized

Completed and
Stabilized
During the
Quarter -
Wholly Owned:

Key Isle at    Orlando, FL   165    27,881     27,833     -          -                       93%         91%         Completed   Stabilized
Windermere II

Projects
Completed and
Stabilized                   165    27,881     27,833     -          -
During the
Quarter -
Wholly Owned

Completed and
Stabilized
During the
Quarter -
Partially
Owned:

Alta Pacific   Irvine, CA    132    45,402     45,377     -          28,260                  96%         95%         Completed   Stabilized

Projects
Completed and
Stabilized
During the                   132    45,402     45,377     -          28,260
Quarter -
Partially
Owned

Projects
Completed and
Stabilized                   297    73,283     73,210     -          28,260
During the
Quarter

Total                        5,228  $          $          $          $
Projects                            1,913,484  1,763,302  1,021,564  690,332

                                                                                 Total       Q1 2009
                                                                                 Capital

NOI
CONTRIBUTION
FROM                                                                             Cost (1)    NOI
DEVELOPMENT
PROJECTS

Projects                                                                         $
Under                                                                            1,159,581   $ (269)
Development

Completed Not                                                                    680,620     2,279
Stabilized

Completed and
Stabilized                                                                       73,283      836
During the
Quarter

Total
Development                                                                      $           $ 2,846
NOI                                                                              1,913,484
Contribution

(1) Total capital cost represents estimated development cost for projects under development and all capitalized costs incurred to date plus
any estimates of costs remaining to be funded for all projects, all in accordance with GAAP.

(2) Debt is primarily tax-exempt bonds that are entirely outstanding with $86.9 million held in escrow by the lender and released as draw
requests are made. This escrowed amount is classified as "Deposits - restricted" in the consolidated balance sheets at 3/31/09.

(3) Of the approximately $396.9 million of capital cost remaining to be funded at 3/31/09 for projects under development, $277.9 million will
be funded by fully committed third party bank loans and the remaining $119.0 million will be funded by cash on hand.

(4) Properties included here are substantially complete. However, they may still require additional exterior and interior work for all units
to be available for leasing.

(5) Third Square - Both the percentage leased and percentage occupied reflect only the 292 units included in phase one.



Equity Residential

Maintenance Expenses and Capitalized Improvements to Real Estate

For the Quarter Ended March 31, 2009

(Amounts in thousands except for unit and per unit amounts)

                     Maintenance Expenses                        Capitalized Improvements to Real Estate                  Total
                                                                                                                          Expenditures

                                                                                     Building

            Total             Avg.           Avg.          Avg.  Replacements  Avg.  Improvements  Avg.          Avg.     Grand   Avg.

            Units    Expense  Per   Payroll  Per   Total   Per   (4)           Per   (5)           Per   Total   Per      Total   Per
            (1)      (2)      Unit  (3)      Unit          Unit                Unit                Unit          Unit             Unit

Established          $        $     $        $     $       $                                             $       $        $       $
Properties  112,050  21,795   195   19,737   176   41,532  371   $ 8,556       $ 76  $ 6,398       $ 57  14,954  133  (9) 56,486  504
(6)

New
Acquisition 13,784   2,667    197   2,305    171   4,972   368   724           54    1,642         121   2,366   175      7,338   543
Properties
(7)

Other       6,135    1,920          1,654          3,574         8,125               1,199               9,324            12,898
(8)

Total       131,969  $              $              $             $ 17,405            $ 9,239             $                $
                     26,382         23,696         50,078                                                26,644           76,722

(1) Total Units - Excludes 9,560 unconsolidated units and 4,703 military housing (fee managed) units, for which maintenance expenses
and capitalized improvements to real estate are self-funded and do not consolidate into the Company's results.

(2) Maintenance Expenses - Includes general maintenance costs, unit turnover costs including interior painting, regularly scheduled
landscaping and tree trimming costs, security, exterminating, fire protection, snow and ice removal, elevator repairs and other
miscellaneous building repair costs.

(3) Maintenance Payroll - Includes employee costs for maintenance, cleaning, housekeeping and landscaping.

(4) Replacements - Includes new expenditures inside the units such as appliances, mechanical equipment, fixtures and flooring,
including carpeting.

(5) Building Improvements - Includes roof replacement, paving, amenities and common areas, building mechanical equipment systems,
exterior painting and siding, major landscaping, vehicles and office and maintenance equipment.

(6) Established Properties - Wholly Owned Properties acquired prior to January 1, 2007.

(7) New Acquisition Properties - Wholly Owned Properties acquired during 2007, 2008 and 2009. Per unit amounts are based on a weighted
average of 13,524 units.

(8) Other - Primarily includes properties either partially owned or sold during the period, commercial space and corporate housing.
Also includes $7.4 million included in replacements spent on various assets related to major renovations and repositioning of these
assets.

(9) For 2009, the Company estimates an annual stabilized run rate of approximately $925 per unit of capital expenditures for its
established properties.



Equity Residential

Discontinued Operations

(Amounts in thousands)

                                               Quarter Ended

                                               March 31,

                                               2009        2008

REVENUES

Rental income                                  $ 3,945     $ 25,501

     Total revenues                            3,945       25,501

EXPENSES (1)

Property and maintenance                       2,796       8,777

Real estate taxes and insurance                528         3,235

Property management                            -           (65       )

Depreciation                                   443         6,385

General and administrative                     5           3

Total expenses                                 3,772       18,335

Discontinued operating income                  173         7,166

Interest and other income                      3           (18       )

Interest (2):

     Expense incurred, net                     (35      )  (269      )

     Amortization of deferred financing costs  (32      )  (1        )

Income and other tax (expense) benefit         (46      )  199

Discontinued operations                        63          7,077

Net gain on sales of discontinued operations   61,871      122,517

Discontinued operations, net                   $ 61,934    $ 129,594

(1 ) Includes expenses paid in the current period for properties sold or held
     for sale in prior periods related to the Company's period of ownership.

(2 ) Includes only interest expense specific to secured mortgage notes
     payable for properties sold and/or held for sale.



Equity Residential

Additional Reconciliations and Non-Comparable Items

(Amounts in thousands except per share data)

(All per share data is diluted)

FFO Reconciliations

                                                          FFO Reconciliations

                                                          Guidance Midpoint Q1

                                                          2009 to Actual Q1 2009

                                                          Amounts      Per Share

Guidance midpoint Q1 2009 FFO -                           $ 159,237    $ 0.549
Diluted (1) (2)

Property NOI (including reserve                           6,436        0.022
adjustments)

Debt extinguishment gains (interest                       2,020        0.007
and other income)

Income and
other tax                                                 (1,792    )  (0.006  )
expense

Other                                                     195          0.002

Actual Q1 2009 FFO -                                      $ 166,096    $ 0.574
Diluted (1) (2)

Non-Comparable Items (3)

                                              Quarter Ended March 31,

                                              2009        2008         Variance

Debt extinguishment gains (interest           $ 2,020     $ -          $ 2,020
and other income)

FSP APB 14-1 convertible debt discount        (2,884   )  (2,518    )  (366    )
(includes extinguishment write-offs)

Debt extinguishment
costs (interest):

 Prepayment                                   (35      )  -            (35     )
 penalties

 Write-off of unamortized deferred            (655     )  (6        )  (649    )
 financing costs

 Write-off of unamortized premiums/           (805     )  -            (805    )
 (discounts)/(OCI)

Other                                         (1,078   )  (726      )  (352    )

Net
non-comparable                                $ (3,437 )  $ (3,250  )  $ (187  )
items (3)

Note: See page 24 for definitions, footnotes and
reconciliations of EPS to FFO.



Equity Residential

The earnings guidance/projections provided below are based on current
expectations and are forward-looking.

2009 Earnings Guidance (per share diluted)

                               Q2 2009                2009

Expected FFO (1) (2)           $0.53 to $0.58         $2.00 to $2.30

2009 Same Store Assumptions

Physical occupancy                                    93.5%

Revenue change                                        (4.50%) to (1.50%)

Expense change                                        2.50% to 3.50%

NOI change                                            (9.25%) to (3.75%)

(Note: 25 basis point change in NOI percentage =
$0.01 per share change in EPS/FFO)

2009 Transaction Assumptions

Rental acquisitions                                   $250.0 million

Rental dispositions                                   $700.0 million

Capitalization rate spread                            125 basis points

2009 Debt Assumptions

Weighted average debt                                 $9.7 billion to $10.1
outstanding                                           billion

Weighted average interest rate (reduced for
capitalized interest and

 including prepayment                                 4.93%
 penalties)

Interest expense                                      $475.0 million to $495.0
                                                      million

Unrestricted cash at 12/31/09                         $50.0 million

Note: Debt guidance assumes no debt offerings and no additional debt
extinguishments, but does include approximately $9.3 million of interest
expense for the mandatory adoption of FSP APB 14-1, which requires companies
to expense the implied option value inherent in convertible debt. This change
does not affect the Company's continued compliance with its financial or debt
covenants.

2009 Other Guidance Assumptions

General and administrative                            $40.0 million to $42.0
expense                                               million

Interest and other income                             $11.0 million to $14.0
                                                      million

Income and other tax expense                          $3.0 million to $4.0
                                                      million

Net gain on sales of land                             No amounts budgeted
parcels

Preferred share redemptions                           No amounts budgeted

Weighted average Common                               291.1 million
Shares and Units - Diluted

Note: See page 24 for definitions, footnotes and reconciliations of EPS to
FFO.



Equity Residential

The earnings guidance/projections provided below are based on current
expectations and are forward-looking.

Reconciliations of EPS to FFO for Pages 22 and 23

(Amounts in thousands except per share data)

(All per share data is diluted)

                                                  Expected        Expected

                          Expected Q1 2009        Q2 2009         2009

                          Amounts      Per Share  Per Share       Per Share

    Expected Earnings -   $ 68,257     $ 0.235    $0.13 to $0.18  $0.96 to $1.26
    Diluted (4)

    Add: Expected         151,145      0.522      0.51            2.09
    depreciation expense

    Less: Expected net    (60,165   )  (0.208  )  (0.11 )         (1.05 )
    gain on sales (4)

    Expected FFO -        $ 159,237    $ 0.549    $0.53 to $0.58  $2.00 to $2.30
    Diluted (1) (2)

Definitions and Footnotes for Pages 22 and 23

    The National Association of Real Estate Investment Trusts ("NAREIT") defines
    funds from operations ("FFO") (April 2002 White Paper) as net income
    (computed in accordance with accounting principles generally accepted in the
    United States ("GAAP")), excluding gains (or losses) from sales of
    depreciable property, plus depreciation and amortization, and after
    adjustments for unconsolidated partnerships and joint ventures. Adjustments
    for unconsolidated partnerships and joint ventures will be calculated to
    reflect funds from operations on the same basis. The April 2002 White Paper
    states that gain or loss on sales of property is excluded from FFO for
    previously depreciated operating properties only. Once the Company commences
(1) the conversion of units to condominiums, it simultaneously discontinues
    depreciation of such property. FFO available to Common Shares and Units is
    calculated on a basis consistent with net income available to Common Shares
    and reflects adjustments to net income for preferred distributions and
    premiums on redemption of preferred shares in accordance with accounting
    principles generally accepted in the United States. The equity positions of
    various individuals and entities that contributed their properties to the
    Operating Partnership in exchange for OP Units are collectively referred to
    as the "Noncontrolling Interests - Operating Partnership". Subject to
    certain restrictions, the Noncontrolling Interests - Operating Partnership
    may exchange their OP Units for EQR Common Shares on a one-for-one basis.

    The Company believes that FFO and FFO available to Common Shares and Units
    are helpful to investors as supplemental measures of the operating
    performance of a real estate company, because they are recognized measures
    of performance by the real estate industry and by excluding gains or losses
    related to dispositions of depreciable property and excluding real estate
    depreciation (which can vary among owners of identical assets in similar
    condition based on historical cost accounting and useful life estimates),
    FFO and FFO available to Common Shares and Units can help compare the
    operating performance of a company's real estate between periods or as
(2) compared to different companies. FFO and FFO available to Common Shares and
    Units do not represent net income, net income available to Common Shares or
    net cash flows from operating activities in accordance with GAAP. Therefore,
    FFO and FFO available to Common Shares and Units should not be exclusively
    considered as alternatives to net income, net income available to Common
    Shares or net cash flows from operating activities as determined by GAAP or
    as a measure of liquidity. The Company's calculation of FFO and FFO
    available to Common Shares and Units may differ from other real estate
    companies due to, among other items, variations in cost capitalization
    policies for capital expenditures and, accordingly, may not be comparable to
    such other real estate companies.

    Non-comparable items are those items included in FFO that by their nature
(3) are not comparable from period to period, such as net incremental gain on
    sales of condominium units, impairment charges, debt extinguishment costs
    and redemption premiums on Preferred Shares/Preference Interests.

    Earnings represents net income per share calculated in accordance with
    accounting principles generally accepted in the United States. Expected
(4) earnings is calculated on a basis consistent with actual earnings. Due to
    the uncertain timing and extent of property dispositions and the resulting
    gains/losses on sales, actual earnings could differ materially from expected
    earnings.



    Source: Equity Residential
Contact: Equity Residential Marty McKenna, 312-928-1901 mmckenna@eqrworld.com