This presentation contains statements that are forward looking in nature and, accordingly, are subject to risks and uncertainties. Factors that could cause future results to differ from current expectations include risks associated with the company’s, competition, changing market and economic conditions, acquisitions/divestitures, corporate strategy, currency fluctuations and additional factors discussed in this presentation and in Spherion’s filings with the Securities and Exchange Commission. The company’s actual results may differ materially from any projections contained in this presentation.

Additionally, this presentation includes certain Non-GAAP financial measures. Management believes the Non-GAAP financial measures are useful in evaluating its operations but should not be considered in isolation or as an alternative to financial measures of performance as determined by generally accepted accounting principles. See February 1, 2006 Earnings Release for a reconciliation of Non-GAAP financial measures to our GAAP financial results.

Spherion CorporationMarch 1, 2006

“Safe Harbor Statement”

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3

About SpherionAbout SpherionOur foundation for growthOur foundation for growth

Diversified staffing company— 60 + years experience— 650 company owned, license

& franchise locations— 6th largest in U.S.

North American Focused— $80 billion market— Top 5 competitors = 15%— 50% of market is

professional

Leverageable model— Breadth of skills and services— National office network— Modern technology

2000 2001 2002 2003 2004 2005$2.7

$2.7

$2.2

$2.2

$1.8

$1.8

$1.7

$1.7 $

2.0

$2.0

REVENUESREVENUES(in billions)

$2.0

$2.0

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About SpherionAbout SpherionStrategic EvolutionStrategic Evolution

Create Value

Deliver integrated solutions in staffing and recruiting

Deliver integrated solutions in staffing and recruiting

20052005

RefineStrateg

icFocus

20062006

Grow&

Leverage

2007+2007+

Lead&

Consolidate

CREATE VALUE

Customer CandidatesShareholders

Targeted growth

Gross profit margin expansion

Operational effectiveness

Financial discipline

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About SpherionAbout SpherionCompetitive PositioningCompetitive Positioning

Providing Integrated SolutionsProviding Integrated Solutions

Leading the IndustryLeading the Industry

Meeting Evolving Needs of Customers & CandidatesMeeting Evolving Needs of Customers & Candidates

Integrated Company

Integrated Expertise & Knowledge

Integrated with clients

Integrated Services

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About SpherionAbout SpherionTechnology based Competitive AdvantageTechnology based Competitive Advantage

Hiring ManagerExperience

Providing qualified motivated candidates when & where

you need them

Hiring ManagerExperience

Providing qualified motivated candidates when & where

you need them

Recognize my skills &

attributes

Recognize my skills &

attributes

Place & prepare mefor success

Place & prepare mefor success

Make it easy for me to work with you

Make it easy for me to work with you

Client Enterprise Experience

Integrating seamlessly & measuring

to continuously improve

Client Enterprise Experience

Integrating seamlessly & measuring

to continuously improve

CandidateExperience

Treating candidates withdignity and respect

CandidateExperience

Treating candidates withdignity and respect

Service Excellence CommitmentService Excellence Commitment

Measure SuccessMeasure Success

Fill my requirementsFill my requirements

Respect my time & keep me informedRespect my time & keep me informed

Provide me with quality placements

Provide me with quality placements

Help me manage demand & control

costs

Help me manage demand & control

costs

Give me full visibility into workforce

metrics

Give me full visibility into workforce

metrics

Ensure appropriate governance &

controls

Ensure appropriate governance &

controls

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Strategic InitiativesStrategic InitiativesTargeted Growth & Margin ExpansionTargeted Growth & Margin Expansion

55%40%

45%

60%

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

2004 2007

Large Small/Medium

New Business Focus:New Business Focus:

Increase mid-market customers

New integrated staffing strategy

Expand local relationship business

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Strategic InitiativesStrategic InitiativesAccelerating GrowthAccelerating Growth

Increase Account Penetration:Increase Account Penetration:

“One Spherion” approach

Targeted existing large accounts

Leverage technology― Enterprise Reporting― Delivery Consistency― Candidate Sourcing

0102030405060708090

100

Fin Sv

c

HC &

Pha

rma

Teleco

m

Cons

umer

& In

d

Tran

spor

ation

Bus.

Svc

Reta

il

Tech

nolog

y

Professional Staffing

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Strategic InitiativesStrategic InitiativesOperational EffectivenessOperational Effectiveness

Branch Network

—Fill unused capacity and increase productivity

–More recruiters, more calls, more assignments

—Optimize service mix–Perm placement and client mix

—Increase candidate flow–Speed, Speed, Speed–Candidate Resource Center

—Standard operating procedures Centralized Recruiting

—Lower cost delivery—Project/recruitment outsourcing

Improve Operating Leverage:Improve Operating Leverage:

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Strategic InitiativesStrategic InitiativesPrioritiesPriorities

20062006

Grow &

Leverage

Targeted growth

Gross profit margin expansion

Operational effectiveness

Financial discipline

Financial UpdateMark W. Smith

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TARGETED GROWTH

MARGINEXPANSION

OPERATIONALEFFECTIVENESS

FINANCIALDISCIPLINE

Grow REVENUE at or better than market

Expand GP MARGIN +50 BP per year

Reduce SG&A to 80% of gross profit

Lower DSO by 1 day per quarter

+ 110 BP

93.1%

- 6 days

20052005

- 2%

Financial UpdateFinancial UpdateProgress against our goalsProgress against our goals

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Financial UpdateFinancial UpdateGross Profit Margin ImprovementGross Profit Margin Improvement

20.0%

20.5%

21.0%

21.5%

22.0%

22.5%

23.0%

2004 Total GP Pricing &Skills Mix

Workers Comp Other EmployeeBurden

Managed SvcsImpact

Perm Mix 2005 Total GP

Temporary Staffing

20.9%

+0.9%

+0.4%

+0.3%-1.1%

+0.6% 22.0%

Gross Profit Margin Variance

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Financial UpdateFinancial UpdateBalance Sheet & Cash FlowBalance Sheet & Cash Flow(in millions)(in millions)

2004 2005

Cash $5.2 $30.2

Debt ($49.3) ($6.9)

Net Debt ($44.1) $23.3

Net Debt to Capital

9.1% (5.6%)

Operating CF $6.1 $71.8

Cap Ex $12.1 $9.7

Share Repurchase

- $24.0

DSO 60 54

Goal: reduce DSO by 1 day per qtr. In 20061 Day of DSO = $5.4M cash4 Days of DSO = $21.7M cash

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Financial UpdateFinancial UpdateQuarterly Trend & GuidanceQuarterly Trend & Guidance

Q1 Q1 Q2 Q3 Q4

Revenue

$470 to $490

$506 $477

$492

$497

y/y Growth

(3.2%) to (7.1%) 8.2% (1.9%) (3.0%)

(9.0%)*

Seq. Growth

(1.4%) to (5.4%) (7.4%)* (5.7%) 3.3% 0.9%

Gross Profit

$105 $105

$110

$114

Temp GP%

17.6% 18.3% 18.4% 19.0%

Total GP%

20.8% 22.0% 22.4% 23.0%

EBIT $1.5 $3.8 $9.3

$13.6

EPS** $0.02 to $0.06

$0.02 $0.04

$0.11

$0.15

2006 2005

*Excludes impact of 53rd week

**EPS from continuing operations

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Positioned for GrowthPositioned for GrowthFormula for SuccessFormula for Success

Strategy aligns most attractive part of market and our capabilities

Sales team aligned with targeted customer segments

Specialized delivery teams aligned with customer values and candidate trends

Rewards aligned with delivering shareholder value