FOSTER CITY, Calif.--(BUSINESS WIRE)--Dec. 27, 2005--Gilead Sciences, Inc. (Nasdaq:GILD) announced today that the company’s Board of Directors has approved the repatriation of approximately $280 million in foreign earnings, pursuant to the American Jobs Creation Act of 2004. Proceeds from the repatriation will be reinvested into Gilead’s domestic operations consistent with the intent of the legislation.