Attached as Exhibit 100 to this report are documents that contain information from PepsiCo, Inc.'s Annual Report on Form 10-K for the fiscal year ended December 27, 2008 (the "10-K"), filed with the Securities and Exchange Commission on February 19, 2009, formatted in XBRL (eXtensible Business Reporting Language).

Users of this data are advised pursuant to Rule 401 of Regulation S-T that the information contained in the XBRL documents is unaudited and these are not the official publicly filed financial statements of PepsiCo, Inc. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official version of the furnished documents and not rely on this information in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Current Report on Form 8-K, including Exhibit 100, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing or document.

            Item 9.01.    Financial Statements and Exhibits.

            (d)           Exhibits

            Exhibit No.   Description

            EX-100.INS    XBRL Report Instance Document

            EX-100.SCH    XBRL Taxonomy Extension Schema Document

            EX-100.CAL    XBRL Taxonomy Calculation Linkbase Document

            EX-100.DEF    XBRL Taxonomy Definition Linkbase Document

            EX-100.LAB    XBRL Taxonomy Label Linkbase Document

            EX-100.PRE    XBRL Taxonomy Presentation Linkbase Document