SAN MATEO, Calif.--(BUSINESS WIRE)--Deltagen, Inc. (Pink Sheets:DGEN) paid a cash dividend of $0.20 per common share on December 28, 2006 to shareholders of record as of the close of business on December 18, 2006. The Company estimates that 59.57% of the dividend will be classified as an ordinary dividend for income tax purposes. The remaining 40.43% of the dividend paid to a shareholder will generally be treated first as a nontaxable return of capital to the extent of the shareholder’s tax basis in his or her shares, with any excess amount over the shareholder’s tax basis being treated as capital gain. The Company does not make any guarantees as to the ultimate tax treatment and advises shareholders to consult their tax advisors.