[] [TABLE OFNTENTS Page PARTIES 1 RECITALS 1 Section1.Certain Definitions (a)ADR Register 1 (b)ADRs; Direct RegistrationRs 1 (c)ADS 1 (d)Custodian 1 (e)Deliver, execute, issue et 1 (f)Delivery Order 2 (g)Deposited Securities 2 (h)Direct Registration System 2 (i)Holder 2 (j)Securities Act of 1933 2 2 (l)Shares 2 (m)Transfer Office 2] [Our Ref RDS\658302\4300283v1 Direct tel +852 2971 3046 Email richard.spooner@maplesandcalder.com TAL Education 11 February2011 Dear Sirs TAL Education (thempany) Registration Statement Shares Planyman Islandsunsel to thempany, we have examined therporate authorisations of thempany innnection with the Plan and the issue of the Shares by thempany and havesumed that the Shares will be issued in accordance] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Wensent to theorporation by reference in this Registration Statement on Form S-8 of our reportsted July1, 2010, except for Note 24, to which thete is September29, 2010, related to thensolidated financial statements and the related financial statementhedule of TAL Education of February28, 2009 and 2010, and for each]