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Estee Lauder Companies Inc – ‘10-Q’ for 9/30/10 – ‘EX-101.PRE’

On: Monday, 11/1/10, at 4:53pm ET · For: 9/30/10 · Accession #: 1104659-10-55000 · File #: 1-14064

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/01/10  Estee Lauder Companies Inc        10-Q        9/30/10   72:13M                                    Toppan Merrill/FA

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    922K 
 2: EX-10.1     Material Contract                                   HTML     80K 
 3: EX-10.2     Material Contract                                   HTML     96K 
 4: EX-10.3     Material Contract                                   HTML     97K 
 5: EX-10.4     Material Contract                                   HTML     78K 
 6: EX-10.5     Material Contract                                   HTML     81K 
 7: EX-10.6     Material Contract                                   HTML     33K 
 8: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 9: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
10: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
11: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
55: XML         IDEA XML File -- Definitions and References          XML    208K 
64: XML         IDEA XML File -- Filing Summary                      XML    170K 
61: XML.R1      Consolidated Statements of Earnings                  XML    208K 
62: XML.R2      Consolidated Balance Sheets                          XML    355K 
37: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    146K 
43: XML.R4      Consolidated Statements of Cash Flows                XML    358K 
53: XML.R5      Summary of Significant Accounting Policies           XML    102K 
51: XML.R6      Goodwill and Other Intangible Assets                 XML    159K 
69: XML.R7      Acquisition of Business                              XML     42K 
26: XML.R8      Charges Associated With Restructuring Activities     XML    155K 
50: XML.R9      Derivative Financial Instruments                     XML    200K 
24: XML.R10     Fair Value Measurements                              XML    157K 
23: XML.R11     Pension and Post-Retirement Benefit Plans            XML    102K 
36: XML.R12     Contingencies                                        XML     42K 
58: XML.R13     Common Stock                                         XML     43K 
38: XML.R14     Stock Programs                                       XML    159K 
40: XML.R15     Net Earnings Attributable to the Estee Lauder        XML     74K 
                Companies Inc. Per Common Share                                  
48: XML.R16     Comprehensive Income (Loss)                          XML     81K 
72: XML.R17     Changes in Equity                                    XML    102K 
34: XML.R18     Statement of Cash Flows                              XML     72K 
18: XML.R19     Segment Data and Related Information                 XML    131K 
42: XML.R20     Summary of Significant Accounting Policies           XML    154K 
                (Policies)                                                       
57: XML.R21     Summary of Significant Accounting Policies           XML     93K 
                (Tables)                                                         
29: XML.R22     Goodwill and Other Intangible Assets (Tables)        XML    161K 
54: XML.R23     Charges Associated With Restructuring Activities     XML    167K 
                (Tables)                                                         
41: XML.R24     Derivative Financial Instruments (Tables)            XML    211K 
68: XML.R25     Fair Value Measurements (Tables)                     XML    152K 
60: XML.R26     Pension and Post-Retirement Benefit Plans (Tables)   XML     99K 
44: XML.R27     Stock Programs (Tables)                              XML    173K 
49: XML.R28     Net Earnings Attributable to the Estee Lauder        XML     72K 
                Companies Inc. Per Common Share (Tables)                         
22: XML.R29     Comprehensive Income (Loss) (Tables)                 XML     80K 
25: XML.R30     Changes in Equity (Tables)                           XML     99K 
30: XML.R31     Statement of Cash Flows (Tables)                     XML     71K 
35: XML.R32     Segment Data and Related Information (Tables)        XML    128K 
47: XML.R33     Summary of Significant Accounting Policies           XML    371K 
                (Details)                                                        
59: XML.R34     Summary of Significant Accounting Policies           XML    370K 
                (Details 2)                                                      
20: XML.R35     Goodwill and Other Intangible Assets (Details)       XML    394K 
27: XML.R36     Goodwill and Other Intangible Assets (Details 2)     XML    287K 
63: XML.R37     Acquisition of Businesses (Details)                  XML     39K 
67: XML.R38     Charges Associated With Restructuring Activities     XML   1.07M 
                (Details)                                                        
45: XML.R39     Derivative Financial Instruments (Details)           XML    737K 
70: XML.R40     Fair Value Measurements (Details)                    XML    374K 
28: XML.R41     Fair Value Measurements (Details 2)                  XML    212K 
71: XML.R42     Pension and Post-Retirement Benefit Plans            XML    294K 
                (Details)                                                        
32: XML.R43     Common Stock (Details)                               XML     84K 
19: XML.R44     Stock Programs (Details)                             XML    398K 
31: XML.R45     Stock Programs (Details 2)                           XML    476K 
56: XML.R46     Net Earnings Attributable to the Estee Lauder        XML    194K 
                Companies Inc. Per Common Share (Details)                        
66: XML.R47     Comprehensive Income (Loss) (Details)                XML    152K 
39: XML.R48     Changes in Equity (Details)                          XML    394K 
33: XML.R49     Statement of Cash Flows (Details)                    XML    112K 
46: XML.R50     Segment Data and Related Information (Details)       XML    554K 
21: XML.R51     Document and Entity Information                      XML    151K 
65: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   2.08M 
12: EX-101.INS  XBRL Instance -- el-20100930                         XML   2.58M 
14: EX-101.CAL  XBRL Calculations -- el-20100930_cal                 XML    189K 
17: EX-101.DEF  XBRL Definitions -- el-20100930_def                  XML    817K 
15: EX-101.LAB  XBRL Labels -- el-20100930_lab                       XML   2.39M 
16: EX-101.PRE  XBRL Presentations -- el-20100930_pre                XML   1.06M 
13: EX-101.SCH  XBRL Schema -- el-20100930                           XSD    215K 
52: ZIP         XBRL Zipped Folder -- 0001104659-10-055000-xbrl      Zip    219K

‘EX-101.PRE’ — XBRL Presentations — el-20100930_pre

This Exhibit is an XBRL XML File.

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<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureDebtDetails" xlink:type="extended"/>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosurePostEmploymentBenefitsOtherThanToRetirees" xlink:type="extended">

<link:loc xlink:href="el-20100930.xsd#el_PostEmploymentBenefitsOtherThanToRetireesDisclosureAbstract" xlink:label="PostEmploymentBenefitsOtherThanToRetireesDisclosureAbstract" xlink:title="PostEmploymentBenefitsOtherThanToRetireesDisclosureAbstract" xlink:type="locator"/>

<link:loc xlink:href="el-20100930.xsd#el_PostEmploymentBenefitsOtherThanToRetireesTextBlock" xlink:label="PostEmploymentBenefitsOtherThanToRetireesTextBlock" xlink:title="PostEmploymentBenefitsOtherThanToRetireesTextBlock" xlink:type="locator"/>

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</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureUnauditedQuarterlyFinancialData" xlink:type="extended">

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_QuarterlyFinancialInformationTextBlock" xlink:label="QuarterlyFinancialInformationTextBlock" xlink:title="QuarterlyFinancialInformationTextBlock" xlink:type="locator"/>

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</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureStaffAccountingBulletinNo108" xlink:type="extended">

<link:loc xlink:href="el-20100930.xsd#el_StaffAccountingBulletinNo.108DisclosureAbstract" xlink:label="StaffAccountingBulletinNo.108DisclosureAbstract" xlink:title="StaffAccountingBulletinNo.108DisclosureAbstract" xlink:type="locator"/>

<link:loc xlink:href="el-20100930.xsd#el_StaffAccountingBulletinNo108TextBlock" xlink:label="StaffAccountingBulletinNo108TextBlock" xlink:title="StaffAccountingBulletinNo108TextBlock" xlink:type="locator"/>

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</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureDescriptionOfBusiness" xlink:type="extended">

<link:loc xlink:href="el-20100930.xsd#el_DescriptionOfBusinessDisclosureAbstract" xlink:label="DescriptionOfBusinessDisclosureAbstract" xlink:title="DescriptionOfBusinessDisclosureAbstract" xlink:type="locator"/>

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<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureAcquisitionOfBusiness" xlink:type="extended">

<link:loc xlink:href="el-20100930.xsd#el_AcquisitionOfBusinessesDisclosureAbstract" xlink:label="AcquisitionOfBusinessesDisclosureAbstract" xlink:title="AcquisitionOfBusinessesDisclosureAbstract" xlink:type="locator"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="BusinessCombinationDisclosureTextBlock" xlink:title="BusinessCombinationDisclosureTextBlock" xlink:type="locator"/>

<link:presentationArc order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionOfBusinessesDisclosureAbstract" xlink:title="presentation: AcquisitionOfBusinessesDisclosureAbstract to BusinessCombinationDisclosureTextBlock" xlink:to="BusinessCombinationDisclosureTextBlock" xlink:type="arc"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureAcquisitionOfBusinessesDetails" xlink:type="extended">

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:label="BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:title="BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:type="locator"/>

<link:presentationArc order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="AcquisitionOfBusinessesDisclosureAbstract" xlink:title="presentation: AcquisitionOfBusinessesDisclosureAbstract to BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:to="BusinessAcquisitionCostOfAcquiredEntityPurchasePrice" xlink:type="arc"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureGoodwillAndOtherIntangibleAssetsDetails" xlink:type="extended">

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="ScheduleOfSegmentReportingInformationBySegmentTable" xlink:title="ScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="locator"/>

<link:presentationArc order="5.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodwillAndOtherIntangibleAssetsDisclosureAbstract" xlink:title="presentation: GoodwillAndOtherIntangibleAssetsDisclosureAbstract to ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="ScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductOrServiceAxis" xlink:label="ProductOrServiceAxis" xlink:title="ProductOrServiceAxis" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfSegmentReportingInformationBySegmentTable" xlink:title="presentation: ScheduleOfSegmentReportingInformationBySegmentTable to ProductOrServiceAxis" xlink:to="ProductOrServiceAxis" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProductOrServiceNameDomain" xlink:label="ProductOrServiceNameDomain" xlink:title="ProductOrServiceNameDomain" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceAxis" xlink:title="presentation: ProductOrServiceAxis to ProductOrServiceNameDomain" xlink:to="ProductOrServiceNameDomain" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_SkinCareMember" xlink:label="SkinCareMember" xlink:title="SkinCareMember" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceNameDomain" xlink:title="presentation: ProductOrServiceNameDomain to SkinCareMember" xlink:to="SkinCareMember" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_MakeupMember" xlink:label="MakeupMember" xlink:title="MakeupMember" xlink:type="locator"/>

<link:presentationArc order="2.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceNameDomain" xlink:title="presentation: ProductOrServiceNameDomain to MakeupMember" xlink:to="MakeupMember" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_FragranceMember" xlink:label="FragranceMember" xlink:title="FragranceMember" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_HairCareMember" xlink:label="HairCareMember" xlink:title="HairCareMember" xlink:type="locator"/>

<link:presentationArc order="4.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceNameDomain" xlink:title="presentation: ProductOrServiceNameDomain to HairCareMember" xlink:to="HairCareMember" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_OtherReportableSegmentMember" xlink:label="OtherReportableSegmentMember" xlink:title="OtherReportableSegmentMember" xlink:type="locator"/>

<link:presentationArc order="5.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceNameDomain" xlink:title="presentation: ProductOrServiceNameDomain to OtherReportableSegmentMember" xlink:to="OtherReportableSegmentMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="SegmentReportingInformationLineItems" xlink:title="SegmentReportingInformationLineItems" xlink:type="locator"/>

<link:presentationArc order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProductOrServiceAxis" xlink:title="presentation: ProductOrServiceAxis to SegmentReportingInformationLineItems" xlink:to="SegmentReportingInformationLineItems" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_GoodwillRollForward" xlink:label="GoodwillRollForward" xlink:title="GoodwillRollForward" xlink:type="locator"/>

<link:presentationArc order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentReportingInformationLineItems" xlink:title="presentation: SegmentReportingInformationLineItems to GoodwillRollForward" xlink:to="GoodwillRollForward" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_Goodwill" xlink:label="Goodwill" xlink:title="Goodwill" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_GoodwillGross" xlink:label="GoodwillGross" xlink:title="GoodwillGross" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="GoodwillImpairedAccumulatedImpairmentLoss" xlink:title="GoodwillImpairedAccumulatedImpairmentLoss" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ProfitLoss" xlink:label="ProfitLoss" xlink:title="ProfitLoss" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="ComprehensiveIncomeNetOfTaxAbstract" xlink:title="ComprehensiveIncomeNetOfTaxAbstract" xlink:type="locator"/>

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<link:presentationArc order="10.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ClassOfStockDomain" xlink:title="presentation: ClassOfStockDomain to CommonClassAMember" xlink:to="CommonClassAMember" xlink:type="arc"/>

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<link:presentationArc order="10.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityRegistrantName" xlink:to="EntityRegistrantName" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey" xlink:type="locator"/>

<link:presentationArc order="20.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityCentralIndexKey" xlink:to="EntityCentralIndexKey" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_DocumentType" xlink:label="DocumentType" xlink:title="DocumentType" xlink:type="locator"/>

<link:presentationArc order="30.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to DocumentType" xlink:to="DocumentType" xlink:type="arc"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag" xlink:type="locator"/>

<link:presentationArc order="50.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to AmendmentFlag" xlink:to="AmendmentFlag" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_AmendmentDescription" xlink:label="AmendmentDescription" xlink:title="AmendmentDescription" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="CurrentFiscalYearEndDate" xlink:title="CurrentFiscalYearEndDate" xlink:type="locator"/>

<link:presentationArc order="70.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to CurrentFiscalYearEndDate" xlink:to="CurrentFiscalYearEndDate" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="EntityWellKnownSeasonedIssuer" xlink:title="EntityWellKnownSeasonedIssuer" xlink:type="locator"/>

<link:presentationArc order="80.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityWellKnownSeasonedIssuer" xlink:to="EntityWellKnownSeasonedIssuer" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="EntityVoluntaryFilers" xlink:title="EntityVoluntaryFilers" xlink:type="locator"/>

<link:presentationArc order="90.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityVoluntaryFilers" xlink:to="EntityVoluntaryFilers" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="EntityCurrentReportingStatus" xlink:title="EntityCurrentReportingStatus" xlink:type="locator"/>

<link:presentationArc order="100.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityCurrentReportingStatus" xlink:to="EntityCurrentReportingStatus" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityFilerCategory" xlink:label="EntityFilerCategory" xlink:title="EntityFilerCategory" xlink:type="locator"/>

<link:presentationArc order="110.0" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementLineItems" xlink:title="presentation: StatementLineItems to EntityFilerCategory" xlink:to="EntityFilerCategory" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/non-gaap/dei-2009-01-31.xsd#dei_EntityPublicFloat" xlink:label="EntityPublicFloat" xlink:title="EntityPublicFloat" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_TreasuryStockShares" xlink:label="TreasuryStockShares" xlink:title="TreasuryStockShares" xlink:type="locator"/>

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<link:presentationArc order="10.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StatementOfFinancialPositionAbstract" xlink:title="presentation: StatementOfFinancialPositionAbstract to StatementTable" xlink:to="StatementTable" xlink:type="arc"/>

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<link:presentationLink xlink:role="http://www.elcompanies.com/role/StatementOfIncome" xlink:type="extended">

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="SalesRevenueNet" xlink:title="SalesRevenueNet" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_InterestExpenseIncomeNet" xlink:label="InterestExpenseIncomeNet" xlink:title="InterestExpenseIncomeNet" xlink:type="locator"/>

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<link:presentationLink xlink:role="http://www.elcompanies.com/role/BalanceSheet" xlink:type="extended">

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_RestructuringAndRelatedCostReportableSegmentIncurredCost" xlink:label="RestructuringAndRelatedCostReportableSegmentIncurredCost" xlink:title="RestructuringAndRelatedCostReportableSegmentIncurredCost" xlink:type="locator"/>

<link:presentationArc order="3.0" preferredLabel="http://xbrl.us/us-gaap/role/label/negated" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingIncomeLossAbstract" xlink:title="presentation: OperatingIncomeLossAbstract to RestructuringAndRelatedCostReportableSegmentIncurredCost" xlink:to="RestructuringAndRelatedCostReportableSegmentIncurredCost" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_ReconciliationOfOperatingProfitLossFromSegmentsToEarningBeforeIncomeTaxesAbstract" xlink:label="ReconciliationOfOperatingProfitLossFromSegmentsToEarningBeforeIncomeTaxesAbstract" xlink:title="ReconciliationOfOperatingProfitLossFromSegmentsToEarningBeforeIncomeTaxesAbstract" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_InterestExpenseIncomeNet" xlink:label="InterestExpenseIncomeNet" xlink:title="InterestExpenseIncomeNet" xlink:type="locator"/>

<link:presentationArc order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfOperatingProfitLossFromSegmentsToEarningBeforeIncomeTaxesAbstract" xlink:title="presentation: ReconciliationOfOperatingProfitLossFromSegmentsToEarningBeforeIncomeTaxesAbstract to InterestExpenseIncomeNet" xlink:to="InterestExpenseIncomeNet" xlink:type="arc"/>

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<link:loc xlink:href="el-20100930.xsd#el_SegmentReportingNumberOfMajorBusinessSegments" xlink:label="SegmentReportingNumberOfMajorBusinessSegments" xlink:title="SegmentReportingNumberOfMajorBusinessSegments" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="StatementGeographicalAxis" xlink:title="StatementGeographicalAxis" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_AmericaMember" xlink:label="AmericaMember" xlink:title="AmericaMember" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentGeographicalDomain" xlink:title="presentation: SegmentGeographicalDomain to AmericaMember" xlink:to="AmericaMember" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_EuropeMiddleEastAndAfricaMember" xlink:label="EuropeMiddleEastAndAfricaMember" xlink:title="EuropeMiddleEastAndAfricaMember" xlink:type="locator"/>

<link:presentationArc order="2.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentGeographicalDomain" xlink:title="presentation: SegmentGeographicalDomain to EuropeMiddleEastAndAfricaMember" xlink:to="EuropeMiddleEastAndAfricaMember" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_AsiaPacificMember" xlink:label="AsiaPacificMember" xlink:title="AsiaPacificMember" xlink:type="locator"/>

<link:presentationArc order="3.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SegmentGeographicalDomain" xlink:title="presentation: SegmentGeographicalDomain to AsiaPacificMember" xlink:to="AsiaPacificMember" xlink:type="arc"/>

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</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureSummaryOfSignificantAccountingPoliciesDetails2" xlink:type="extended">

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<link:presentationArc order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryOfSignificantAccountingPoliciesDisclosureAbstract" xlink:title="presentation: SummaryOfSignificantAccountingPoliciesDisclosureAbstract to PropertyPlantAndEquipmentNetAbstract" xlink:to="PropertyPlantAndEquipmentNetAbstract" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="ScheduleOfPropertyPlantAndEquipmentTable" xlink:title="ScheduleOfPropertyPlantAndEquipmentTable" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentNetAbstract" xlink:title="presentation: PropertyPlantAndEquipmentNetAbstract to ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="ScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="PropertyPlantAndEquipmentByTypeAxis" xlink:title="PropertyPlantAndEquipmentByTypeAxis" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyPlantAndEquipmentTable" xlink:title="presentation: ScheduleOfPropertyPlantAndEquipmentTable to PropertyPlantAndEquipmentByTypeAxis" xlink:to="PropertyPlantAndEquipmentByTypeAxis" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="PropertyPlantAndEquipmentTypeDomain" xlink:title="PropertyPlantAndEquipmentTypeDomain" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LandMember" xlink:label="LandMember" xlink:title="LandMember" xlink:type="locator"/>

<link:presentationArc order="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:title="presentation: PropertyPlantAndEquipmentTypeDomain to LandMember" xlink:to="LandMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_MachineryAndEquipmentMember" xlink:label="MachineryAndEquipmentMember" xlink:title="MachineryAndEquipmentMember" xlink:type="locator"/>

<link:presentationArc order="3.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:title="presentation: PropertyPlantAndEquipmentTypeDomain to MachineryAndEquipmentMember" xlink:to="MachineryAndEquipmentMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="FurnitureAndFixturesMember" xlink:title="FurnitureAndFixturesMember" xlink:type="locator"/>

<link:presentationArc order="4.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:title="presentation: PropertyPlantAndEquipmentTypeDomain to FurnitureAndFixturesMember" xlink:to="FurnitureAndFixturesMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="LeaseholdImprovementsMember" xlink:title="LeaseholdImprovementsMember" xlink:type="locator"/>

<link:presentationArc order="5.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:title="presentation: PropertyPlantAndEquipmentTypeDomain to LeaseholdImprovementsMember" xlink:to="LeaseholdImprovementsMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_BuildingAndBuildingImprovementsMember" xlink:label="BuildingAndBuildingImprovementsMember" xlink:title="BuildingAndBuildingImprovementsMember" xlink:type="locator"/>

<link:presentationArc order="2.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:title="presentation: PropertyPlantAndEquipmentTypeDomain to BuildingAndBuildingImprovementsMember" xlink:to="BuildingAndBuildingImprovementsMember" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="PropertyPlantAndEquipmentLineItems" xlink:title="PropertyPlantAndEquipmentLineItems" xlink:type="locator"/>

<link:presentationArc order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyPlantAndEquipmentTable" xlink:title="presentation: ScheduleOfPropertyPlantAndEquipmentTable to PropertyPlantAndEquipmentLineItems" xlink:to="PropertyPlantAndEquipmentLineItems" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="PropertyPlantAndEquipmentGross" xlink:title="PropertyPlantAndEquipmentGross" xlink:type="locator"/>

<link:presentationArc order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to PropertyPlantAndEquipmentGross" xlink:to="PropertyPlantAndEquipmentGross" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:label="PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:title="PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:type="locator"/>

<link:presentationArc order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:to="PropertyPlantAndEquipmentUsefulLifeMinimum" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:label="PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:title="PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:type="locator"/>

<link:presentationArc order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:to="PropertyPlantAndEquipmentUsefulLifeMaximum" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:title="AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="locator"/>

<link:presentationArc order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc"/>

<link:presentationArc order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to PropertyPlantAndEquipmentNet" xlink:to="PropertyPlantAndEquipmentNet" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ConstructionInProgressGross" xlink:label="ConstructionInProgressGross" xlink:title="ConstructionInProgressGross" xlink:type="locator"/>

<link:presentationArc order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" use="optional" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:title="presentation: PropertyPlantAndEquipmentLineItems to ConstructionInProgressGross" xlink:to="ConstructionInProgressGross" xlink:type="arc"/>

<link:loc xlink:href="el-20100930.xsd#el_DepreciationAndAmortizationPropertyPlantAndEquipment" xlink:label="DepreciationAndAmortizationPropertyPlantAndEquipment" xlink:title="DepreciationAndAmortizationPropertyPlantAndEquipment" xlink:type="locator"/>

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</link:presentationLink>

<link:presentationLink xlink:role="http://www.elcompanies.com/role/DisclosureSummaryOfSignificantAccountingPoliciesDetails" xlink:type="extended">

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="ForeignCurrencyTransactionGainLossBeforeTax" xlink:title="ForeignCurrencyTransactionGainLossBeforeTax" xlink:type="locator"/>

<link:presentationArc order="2.0" preferredLabel="http://xbrl.us/us-gaap/role/label/negated" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ForeignCurrencyTransactionAbstract" xlink:title="presentation: ForeignCurrencyTransactionAbstract to ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="ForeignCurrencyTransactionGainLossBeforeTax" xlink:type="arc"/>

<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AccountsReceivableNetAbstract" xlink:label="AccountsReceivableNetAbstract" xlink:title="AccountsReceivableNetAbstract" xlink:type="locator"/>

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<link:loc xlink:href="http://taxonomies.xbrl.us/us-gaap/2009/elts/us-gaap-2009-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="AllowanceForDoubtfulAccountsReceivableCurrent" xlink:title="AllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="locator"/>

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<link:loc xlink:href="el-20100930.xsd#el_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleEstimatedRangeOfChangeLowEnd" xlink:label="SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleEstimatedRangeOfChangeLowEnd" xlink:title="SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleEstimatedRangeOfChangeLowEnd" xlink:type="locator"/>

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4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/18/23  Estee Lauder Companies Inc.       10-K        6/30/23  158:26M
 8/24/22  Estee Lauder Companies Inc.       10-K        6/30/22  161:35M
 8/27/21  Estee Lauder Companies Inc.       10-K        6/30/21  165:28M
 8/28/20  Estee Lauder Companies Inc.       10-K        6/30/20  162:32M

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Filing Submission 0001104659-10-055000 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Estee Lauder Companies Inc – ‘10-Q’ for 9/30/10 – ‘EX-101.PRE’

On: Monday, 11/1/10, at 4:53pm ET · For: 9/30/10 · Accession #: 1104659-10-55000 · File #: 1-14064

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.PRE’ — XBRL Presentations — el-20100930_pre

This Exhibit is an XBRL XML File.

4 Subsequent Filings that Reference this Filing

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents