Exhibit 10.18

DESCRIPTION OF THE
SIRONA DENTAL SYSTEMS, INC.
EVA PLAN

1.

Purpose .    The purpose of the EVA Plan (the " Plan ") is to promote decisions by officers and management of the company toward sustainable increases in the economic value added (the " EVA ") of the company. The Plan also provides an opportunity for employees covered under collective bargaining agreements or individual employment agreements to participate in and be rewarded for achievement of company EVA goals and business segment EVA goals.

2.

Administration .    The Plan is administered by the company's management.

3.

Participation .    The Plan covers most employees in Germany, Austria and Charlotte, North Carolina, including certain executive officers.

4.

Type of Award .    The Plan provides for cash bonus awards, earned based upon year over year improvements in company, business segment and sales region EVA and is payable following completion of the company's audit for the applicable fiscal year. In some circumstances, a non-discretionary