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INDEPENDENT AUDITORS' REPORT OF ERNST & YOUNG LLP

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INDEPENDENT AUDITORS' REPORT OF DELOITTE & TOUCHE LLP

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FINANCIAL STATEMENTS:

Statements of Net Assets Available for Benefits

as of September 29, 2001 and 2000

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Statement of Changes in Net Assets Available for

Benefits for the Year Ended September 29, 2001

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Notes to Financial Statements

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SUPPLEMENTAL SCHEDULE:

Item 4i - Schedule of Assets (Held At End of Year)

as of September 29, 2001

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SUPPLEMENTAL SCHEDULES OMITTED

Supplemental schedules not listed above are omitted

because of the absence of conditions under which they

are required.

SIGNATURE

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INDEPENDENT AUDITORS' CONSENT OF ERNST & YOUNG LLP - Exhibit 23

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INDEPENDENT AUDITORS' CONSENT OF DELOITTE & TOUCHE LLP - Exhibit 23 (a)

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1.

PLAN DESCRIPTION AND SIGNIFICANT ACCOUNTING POLICIES

The following brief description of the Bergen Brunswig Pre-Tax Investment Retirement Account Plus Employer Contributions Plan ("Plan") is provided for general information purposes only. Participants should refer to the Plan Agreement for more complete information.

A.

General

The Plan was established effective September 1, 1984. The Plan is a defined contribution deferred compensation and profit sharing plan covering substantially all employees of the former Bergen Brunswig Corporation and its subsidiaries ("Bergen" or "Employer") (see below) who have completed more than 30 days of service. Employees of the Employer's PharMerica, Inc. subsidiary are not covered under the Plan. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 ("ERISA"). The accounting records of the Plan are maintained on the accrual basis.

The Plan is administered by the Employer's Investment/Retirement Plan Committee. The Plan trustee, record keeper and asset custodian is Merrill Lynch Trust Company of California ("Merrill Lynch").

Effective August 29, 2001, Bergen and AmeriSource Health Corporation ("AmeriSource") merged to form AmerisourceBergen Corporation (the "Company"). In connection with the merger, AmeriSource stockholders received one share of the Company's common stock for each AmeriSource common share, while the Bergen stockholders, including Plan participants who invested their accounts in the Company Stock Fund option, received 0.37 of a share of Company common stock for each Bergen common share. As a result of the merger, Bergen and AmeriSource became wholly owned subsidiaries of the Company and the stockholders of AmeriSource and Bergen became stockholders of the Company. AmeriSource and Bergen each maintain certain defined benefit, defined contribution, and postretirement health plans. In connection with the merger integration, the Company is evaluating these benefit plans and will develop company-wide plans, which may involve replacement or merger of certain existing plans.

B.

Funding Policy

Participants are entitled to defer 2% to 15% of their pre-tax compensation through contributions to the Plan up to a maximum of $10,500 in calendar 2001. Participants are not allowed to make any other contributions to the Plan except for rollover contributions from other retirement plans. Participants are 100% vested in their own contributions at all times. The Employer contributes $1.00 for each $1.00 invested by the participant up to the participant's investment of 3% of the participant's salary, and $0.50 for each additional $1.00 invested by the participant up to the participant's investment of an additional 2% of salary. All participants vest immediately in the Employer's contributions upon participation in the Plan. The Employer may also make an additional contribution to the Plan at the Employer's discretion. The Employer made no discretionary contribution to the Plan for the year ended September 29, 2001. Expenses of the Plan, up to the amount of forfeitures of Employer contributions made prior to January 1, 1999 when the Plan provided for a vesting schedule, are paid by the Plan. Expenses of the Plan in excess of Employer contribution forfeitures are paid directly by the Employer. For the year ended September 29, 2001, expenses of $42,071 were paid by the Plan from forfeitures of Employer contributions.

C.

Investments

Upon joining the Plan, participants can elect to invest their accounts in the following options:

1.

Fidelity Magellan Fund (primarily equity securities);

2.

George Putnam Fund Class A (primarily debt and equity securities);

3.

Company Stock Fund (AmerisourceBergen Corporation Common Stock);

4.

Merrill Lynch Global Allocation Fund A (primarily United States and foreign equity, debt and money market securities);

5.

Merrill Lynch Equity Index Trust 1 (primarily equity securities included in the Standard & Poors 500 Index);

6.

Merrill Lynch Capital Fund A (primarily equity, debt, convertible and money market securities);

7.

Merrill Lynch Corporate Bond Fund Investment Grade A (primarily high-grade, taxable, fixed income securities);

8.

Merrill Lynch Retirement Preservation Trust (primarily broadly diversified Guaranteed Investment Contracts, U.S. Government and U.S. Government agency and money market securities);

9.

Merrill Lynch Growth Fund A (primarily United States and foreign equity securities);

10.

Templeton Foreign Fund Class I (primarily foreign debt and equity securities); and

11.

AIM Constellation Fund A (primarily equity securities).

Participants have direct, daily access to investment and account information (including change of investment direction, fund transfers and deferral percentage) through The Merrill Lynch Participant Service Center or through the Merrill Lynch Benefits Online^SM Internet Website.

The Fidelity Magellan Fund, the George Putnam Fund Class A, the AmerisourceBergen Corporation Common Stock held in the Company Stock Fund, the Merrill Lynch Global Allocation Fund A, the Merrill Lynch Equity Index Trust 1, the Merrill Lynch Capital Fund A, the Merrill Lynch Corporate Bond Fund Investment Grade A, the Merrill Lynch Growth Fund A, the Templeton Foreign Fund Class 1 and the AIM Constellation Fund A are stated at fair value as determined by quoted market prices. The Merrill Lynch Retirement Preservation Trust is stated at cost, which approximates fair value. Investment transactions are recorded on a trade-date basis.

Participants may borrow against a maximum of 50% of their interests in the Plan up to $50,000, except that participants may not borrow against their interest in the Company Stock Fund. Participants are entitled to hold two loans simultaneously: a short-term loan (1 to 5 years) and a long-term loan (5 to 15 years). The long-term loan applies only to the purchase of a participant's primary residence. Such loans are shown as separate investments of the Plan, with interest rates ranging from 5.75% to 10.50%, and are stated at cost, which approximates fair value.

The fair values of individual investments that represent 5% or more of the Plan's net assets as of September 29, 2001 and 2000 are as follows:

2001

2000

Fidelity Magellan Fund

$

44,113,422

$

76,603,501

AmerisourceBergen Corporation Common Stock

58,965,097

36,467,395

Merrill Lynch Equity Index Trust 1

11,465,332

20,764,518

Merrill Lynch Retirement Preservation Trust

64,884,903

63,073,838

During 2001, the Plan's investments (including gains and losses on investments bought and sold, as well as held during the year) appreciated (depreciated) in value by $6,408,548 as follows:

$

(28,438,076)

Company Stock Fund

39,280,528 

Common Collective Trusts

(4,435,904)

$

6,408,548 

The Plan's exposure to credit loss in the event of nonperformance of investments managed by the trustee is limited to the carrying value of such instruments. The Plan's concentrations of credit risk and market risk are dictated by the Plan's provisions as well as those of ERISA and the participants' investment preference. Due to the level of risk associated with certain investment securities and the level of uncertainty related to changes in the value of these investments, it is at least reasonably possible that changes in risks in the near term would materially affect participant account balances and the amounts reported in the statements of net assets available for benefits and the statement of changes in net assets available for benefits.

D.

Benefit Distribution

A participant's account shall be distributed in a lump sum upon retirement, less any loans outstanding. Account withdrawals are permitted by participants who have attained age 59-1/2 or who suffer certain financial hardships and meet criteria established by the Internal Revenue Service. Participants who retire or terminate employment prior to retirement may elect to receive their accounts in a lump sum distribution or leave their accounts in the Plan if such accounts aggregate $4,000 or more. Benefit distributions are recorded when paid.

E.

Death and Disability Benefits

Upon the death of a participant, the beneficiary receives, in a lump sum, the amount in the participant's account. Participants who become disabled will receive distributions in accordance with normal retirement benefits.

F.

Plan Termination

The Employer has the right at any time to declare the Plan terminated completely or as to any of the Employer's divisions, facilities or operational units. Upon termination, the Plan's net assets available for benefits after Plan expenses will be distributed to each participant according to their vested account balance.

G.

Basis of Presentation

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP").

Certain reclassifications have been made in the 2000 financial statements and notes to conform to the 2001 presentation.

H.

Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of additions and deductions during the reporting periods. Actual results could differ from those estimates.

I.

Participant Accounts

Each participant's account is credited with the participant's contribution and allocations of (a) the Employer's contribution and (b) Plan earnings, and charged with an allocation of administrative expenses. Allocations are based on participant earnings or account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested account.

J.

Related-Party Transactions

Certain Plan investments are shares of mutual and bond funds managed by Merrill Lynch. Merrill Lynch is the Trustee as defined by the Plan and, therefore, the transactions qualify as party-in-interest. No fees were paid by the Plan to the Trustee for the year ended September 29, 2001.

K.

Transfers to Other Plans

During the Plan year ended September 29, 2001, approximately $48 million was transferred to other plans in connection with Bergen's sale of Bergen Brunswig Medical Company to Allegiance Corporation, a subsidiary of Cardinal Health, Inc., in August 2000.

2.

INCOME TAX STATUS

The Internal Revenue Service has determined and informed the Employer by letter dated February 10, 1997, that the Plan and related trust are designed in accordance with applicable sections of the Internal Revenue Code (the "Code"). The Plan has been amended since receiving the determination letter. Once qualified, the Plan is required to operate in conformity with the Code to maintain its qualification. The plan sponsor has indicated that it will take the necessary steps, if any, to maintain the Plan's qualified status. Therefore, no provision for income taxes has been included in the Plan's financial statements.