Navios Maritime Partners L.P. Reports Financial Results for the Third Quarter and Nine Months Ended September 30, 2010

Distribution of $0.42 per Unit for the Three Month Period Ended September 30, 2010; 80.9% Increase in Quarterly Operating Surplus to $23.7 Million; 72.6% Increase in Quarterly EBITDA to $29.0 Million; 50.9% Increase in Quarterly Net Income to $16.3 Million


PIRAEUS, GREECE--(Marketwire - October 27, 2010) - Navios Maritime Partners L.P. ("Navios Partners") (NYSE: NMM), an owner and operator of dry cargo vessels, today reported its financial results for the third quarter and nine months ended September 30, 2010.

Ms. Angeliki Frangou, Chairman and Chief Executive Officer of Navios Partners, stated: "I am pleased with our results for the third quarter and first nine months of 2010. Compared to the third quarter of 2009, we increased EBITDA by approximately 73% to $29.0 million and net income by approximately 51% to $16.3 million."

Ms. Frangou continued, "Our consistent performance has provided access to the capital markets. Consequently, we have enjoyed the ability to grow our fleet and profitability. Most recently, we raised $111.6 million gross proceeds through the sale of partnership units. We aim to use these funds to increase cash flow while also increasing our average remaining charter period of 4.3 years and lowering our average fleet age of 6.0 years."

Throughout this press release, EBITDA for the nine months ended September 30, 2009 represents net income before interest, depreciation and amortization and before non-cash consideration for the release of the obligation to acquire the Navios Bonavis.

RECENT DEVELOPMENTS

Cash Distributions

The Board of Directors of Navios Partners declared a cash distribution for the third quarter of 2010 of $0.42 per unit. The distribution is payable on November 12, 2010 to holders of record on November 10, 2010.

Navios Libra Charter Party

Navios Partners has entered a new charter party agreement for Navios Libra at a daily net rate of $18,525. The term of this charter party is approximately two years, commencing November 2010.

Completion of Offering of 6,325,000 Common Units raising $111.6 million gross proceeds

On October 14, 2010, Navios Partners completed its public offering of 5,500,000 common units at $17.65 per unit and raised gross proceeds of approximately $97.1 million to fund its fleet expansion. On the same date, the previously exercised overallotment option was also completed, resulting in the issuance of 825,000 additional common units, raising additional gross proceeds of $14.5 million. The net proceeds of this offering were approximately $106.3 million. Pursuant to this offering, Navios Partners also issued 129,082 additional general partnership units to its General Partner, raising net proceeds of $2.3 million.

Long Term and Insured Cash Flow

Navios Partners has entered into long-term time charter-out agreements for all 14 vessels with a remaining average term of 4.3 years, providing a stable base of revenue and distributable cash flow. Navios Partners has currently contracted out 100.0% for 2010 and 2011 and 94.0% for 2012 generating revenues of approximately $139.7 million, $147.2 million and $140.8 million, respectively. The average contractual daily charter-out rate for the fleet is $28,602, $28,807 and $29,254 for 2010, 2011 and 2012, respectively. The average daily charter-in rate for the active long-term charter-in vessels for 2010 is $13,449.

Navios Partners' charter-out contracts have been insured by an AA+ rated European Union governmental agency.

FINANCIAL HIGHLIGHTS

For the following results and the selected financial data presented herein, Navios Partners has compiled consolidated statement of operations for the three and nine month periods ended September 30, 2010 and 2009. The quarterly 2010 and 2009 information was derived from the unaudited condensed consolidated financial statements for the respective periods. EBITDA and Operating Surplus are non-US GAAP financial measures and should not be used in isolation or substitution for Navios Partners' results.

                            Three Month Three Month Nine Month  Nine Month
                              Period      Period      Period      Period
                              ended       ended       ended       ended
                            September   September   September   September
 (in $ '000  except per      30, 2010    30, 2009    30, 2010    30, 2009
  unit data)                (unaudited) (unaudited) (unaudited) (unaudited)
                            ----------- ----------- ----------- -----------
Revenues                    $    38,074 $    23,717 $   100,742 $    67,028
EBITDA (1)                  $    28,967 $    16,774 $    74,900 $    46,691
Net income                  $    16,345 $    10,789 $    42,114 $    23,340
Earnings per Common unit
 (basic and diluted)               0.38        0.44        1.13        1.08
Operating Surplus           $    23,716 $    13,124 $    75,926 $    35,106
Maintenance and Replacement
 Capital expenditure
 reserve                    $     3,754 $     1,957 $    10,670 $     5,872



(1) EBITDA for the nine month period ended September 30, 2009 represents
    net income before interest, depreciation and amortization and before
    non-cash consideration for the release of the obligation to acquire the
    Navios Bonavis.

Three month periods ended September 30, 2010 and 2009

Time charter and voyage revenues for the three month period ended September 30, 2010 increased by $14.4 million or 60.8% to $38.1 million, as compared to $23.7 million for the same period in 2009. The increase was mainly attributable to the acquisitions of the Navios Apollon on October 29, 2009, the Navios Hyperion on January 8, 2010, the Navios Aurora II on March 18, 2010 and the Navios Pollux on May 21, 2010. As a result of the vessel acquisitions, available days of the fleet increased to 1,270 days for the three month period ended September 30, 2010, as compared to 920 days for the same period in 2009.

EBITDA increased by $12.2 million to $29.0 million for the three month period ended September 30, 2010 as compared to $16.8 million for the same period of 2009. This $12.2 million increase in EBITDA was due to: (a) a $14.4 million increase in revenue as a result of the acquisitions of the Navios Apollon in October 2009, the Navios Hyperion in January 2010, the Navios Aurora II in March 2010 and the Navios Pollux in May 2010; and (b) a $0.7 million decrease in time charter and voyage expenses as a result of the exercise of the purchase option of the Navios Sagittarius which became part of the owned fleet on January 12, 2010. The above increase was mitigated by a $2.5 million increase in management fees and $0.5 million increase in general and administrative expenses as a result of the increased number of vessels in Navios Partners' fleet.

The reserve for estimated maintenance and replacement capital expenditures for the three month periods ended September 30, 2010 and 2009 was $3.8 million and $2.0 million, respectively. Expansion capital expenditures reserve for the each of the three month periods ended September 30, 2010 and 2009 was $0 (please see Reconciliation of Non-GAAP Financial Measures on Exhibit 3).

Navios Partners generated an Operating Surplus for the three month period ended September 30, 2010 of $23.7 million, in comparison with $13.1 million for the three month period ended September 30, 2009. Operating Surplus is a non-GAAP financial measure used by certain investors to measure the financial performance of Navios Partners and other master limited partnerships (please see Reconciliation of Non-GAAP Financial Measures on Exhibit 3).

Net income for the three months ended September 30, 2010 amounted to $16.3 million compared to $10.8 million for the three months ended September 30, 2009. The increase in net income by $5.5 million was due to: (a) a $12.2 million increase in EBITDA; (b) a $0.2 million increase in interest income; and (c) a $0.1 million decrease in direct vessel expenses. The overall increase of $12.5 million was partly offset by a $6.8 million increase in depreciation and amortization expense due to the acquisition of the Navios Sagittarius, the Navios Apollon, the Navios Hyperion, the Navios Aurora II and the Navios Pollux and the favorable lease terms recognized in relation to these acquisitions and a $0.2 million increase in interest expense.

Nine month periods ended September 30, 2010 and 2009

Time charter and voyage revenues for the nine month period ended September 30, 2010 increased by $33.7 million or 50.3% to $100.7 million as compared to $67.0 million for the same period in 2009. The increase was mainly attributable to the acquisition of the rights to the Navios Sagittarius in June 2009 and the acquisition of the Navios Apollon on October 29, 2009, the Navios Hyperion on January 8, 2010, the Navios Aurora II on March 18, 2010 and the Navios Pollux on May 21, 2010. As a result of the vessels' acquisitions, available days of the fleet increased to 3,498 days for the nine month period ended September 30, 2010, as compared to 2,570 days for the same period in 2009.

EBITDA increased by $28.2 million to $74.9 million for the nine month period ended September 30, 2010, as compared to $46.7 million for the same period of 2009. This $28.2 million increase in EBITDA was due to: (a) a $33.7 million increase in revenue as a result of the acquisition of the rights to the Navios Sagittarius in June 2009 and the acquisition of the Navios Apollon in October 2009, the Navios Hyperion in January 2010, the Navios Aurora II in March 2010 and the Navios Pollux in May 2010; and (b) a $1.3 million decrease in time charter and voyage expenses as a result of the exercise of the purchase option of the Navios Sagittarius which became part of the owned fleet on January 12, 2010. The above increase was mitigated by: (a) a $6.2 million increase in management fees as a result of the increased number of vessels in Navios Partners' fleet; and (b) a $0.7 million increase in general and administrative expenses.

The reserve for estimated maintenance and replacement capital expenditures for the nine month periods ended September 30, 2010 and 2009 was $10.7 million and $5.9 million, respectively. Expansion capital expenditures reserve for the nine month periods ended September 30, 2010 and 2009 was $285.8 million and $34.6 million, respectively (please see Reconciliation of Non-GAAP Financial Measures on Exhibit 3).

Navios Partners generated an Operating Surplus for the nine month period ended September 30, 2010 of $75.9 million in comparison with $35.1 million for the nine month period ended September 30, 2009. Operating Surplus is a non-GAAP financial measure used by certain investors to measure the financial performance of Navios Partners and other master limited partnerships (please see Reconciliation of Non-GAAP Financial Measures on Exhibit 3).

Net income for the nine months ended September 30, 2010 amounted to $42.1 million compared to $23.3 million for the nine months ended September 30, 2009. The increase in net income by $18.8 million was due to: (a) a $28.2 million increase in EBITDA; (b) a $6.1 million non-cash compensation expense incurred during the nine months ended September 30, 2009; (c) a $1.4 million decrease in interest expense; (d) a $0.4 million increase in interest income; and (e) a $0.3 million decrease in direct vessel expenses. The overall increase of $36.4 million was partly offset by a $17.7 million increase in depreciation and amortization expense due to the acquisition of the Navios Sagittarius, the Navios Apollon, the Navios Hyperion, the Navios Aurora II and the Navios Pollux and the favorable lease terms that were recognized in relation to these acquisitions.

Fleet Employment Profile

The following table reflects certain key indicators indicative of the performance of Navios Partners and its core fleet performance for the three and nine month periods ended September 30, 2010 and 2009.

                              Three       Three
                              Month       Month     Nine Month  Nine Month
                              Period      Period      Period      Period
                              ended       ended       ended       ended
                            September   September   September   September
                                30,         30,         30,         30,
                               2010        2009        2010        2009
                            ----------  ----------  ----------  ----------
                           (unaudited)  (unaudited) (unaudited) (unaudited)


Available Days (1)               1,270         920       3,498       2,570
Operating Days (2)               1,269         920       3,487       2,569
Fleet Utilization (3)             99.9%      100.0%       99.7%       99.9%
Time Charter Equivalent
 (per day)                  $   29,978  $   25,779  $   28,801  $   26,081
Vessels operating at period
 end                                14          10          14          10

(1) Available days for the fleet represent total calendar days the vessels
    were in our possession for the relevant period after subtracting
    off-hire days associated with major repairs, drydockings or special
    surveys. The shipping industry uses available days to measure the
    number of days in a relevant period during which a vessel is capable of
    generating revenues.

(2) Operating days is the number of available days in the relevant period
    less the aggregate number of days that the vessels are off-hire due to
    any reason, including unforeseen circumstances.  The shipping industry
    uses operating days to measure the aggregate number of days in a
    relevant period during which vessels actually generate revenues.

(3) Fleet utilization is the percentage of time that our vessels were
    available for revenue generating available days, and is determined by
    dividing the number of operating days during a relevant period by the
    number of available days during that period.  The shipping industry
    uses fleet utilization to measure efficiency in finding employment for
    vessels.

Conference Call details:

Navios Partners' management will host a conference call to discuss the results today, Wednesday, October 27, 2010, at 8:30 am EDT.

Participants should dial into the call 10 minutes before the scheduled time using the following numbers:

US Toll Free Dial In:  +1866 819 7111
UK Toll Free Dial In: +0800 953 0329
International Dial In: +44 (0) 1452 542 301
Please quote "NAVIOS MLP".

A telephonic replay of the conference call will be available until November 3, 2010 by dialing the following numbers:

US Toll Free Dial In: +1866 247 4222
UK Toll Free Dial In: +0800 953 1533
International Dial In: +44 1452 550 000
Access Code: 33433537#

Slides and audio webcast:

There will also be a live webcast of the conference call, through the Navios Partners website (www.navios-mlp.com) under "Investors". Participants to the live webcast should register on the website approximately 10 minutes prior to the start of the webcast.

A supplemental slide presentation will be available on the Navios Partners website under the "Investors" section at 7:45 am EDT on the day of the call.

About Navios Maritime Partners L.P.

Navios Partners (NYSE: NMM) is a publicly traded master limited partnership which owns and operates dry cargo vessels. For more information, please visit our website at www.navios-mlp.com

Forward Looking Statements

This press release contains forward-looking statements (as defined in Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended) concerning future events and Navios Partners' growth strategy and measures to implement such strategy; including expected vessel acquisitions and entering into further time charters. Words such as "may," "expects," "intends," "plans," "believes," "anticipates," "hopes," "estimates," and variations of such words and similar expressions are intended to identify forward-looking statements. Such statements include comments regarding expected revenue and time charters. Although the Navios Partners believes that the expectations reflected in such forward-looking statements are reasonable, no assurance can be given that such expectations will prove to have been correct. These statements involve known and unknown risks and are based upon a number of assumptions and estimates which are inherently subject to significant uncertainties and contingencies, many of which are beyond the control of Navios Partners. Actual results may differ materially from those expressed or implied by such forward-looking statements. Factors that could cause actual results to differ materially include, but are not limited to changes in the demand for dry bulk vessels, competitive factors in the market in which Navios Partners operates; risks associated with operations outside the United States; and other factors listed from time to time in the Navios Partners' filings with the Securities and Exchange Commission. Navios Partners expressly disclaims any obligations or undertaking to release publicly any updates or revisions to any forward-looking statements contained herein to reflect any change in Navios Partners' expectations with respect thereto or any change in events, conditions or circumstances on which any statement is based.


                                                                EXHIBIT 1
                      NAVIOS MARITIME PARTNERS L.P.
                  CONDENSED CONSOLIDATED BALANCE SHEETS
         (Expressed in thousands of U.S. Dollars except unit data)

                                              September 30,  December 31,
                                                  2010           2009
                                              -------------  -------------
                                               (unaudited)
ASSETS
Current assets
Cash and cash equivalents                     $      45,095  $      77,878
Restricted cash                                         824         13,322
Accounts receivable, net                                927            602
Prepaid expenses and other current assets             2,452            777
                                              -------------  -------------
Total current assets                                 49,298         92,579
                                              -------------  -------------
Vessels, net                                        487,087        299,695
Deferred financing costs, net                         2,154          1,431
Other long term assets                                  279            179
Intangible assets                                   131,389         40,372
Deposits for vessel acquisitions                         --          2,500
                                              -------------  -------------

Total non-current assets                            620,909        344,177
                                              -------------  -------------

Total assets                                  $     670,207  $     436,756
                                              =============  =============

LIABILITIES AND PARTNERS' CAPITAL
Current liabilities
Accounts payable                              $         879  $         518
Accrued expenses                                      2,236          1,844
Deferred voyage revenue                               8,680          9,025
Amounts due to related parties                        2,948          1,964
                                              -------------  -------------
Total current liabilities                            14,743         13,351
                                              -------------  -------------
Long-term debt                                      271,500        195,000
Unfavorable lease terms                               1,165          2,662
Deferred voyage revenue                              12,682         17,753
                                              -------------  -------------
Total non-current liabilities                       285,347        215,415
                                              -------------  -------------
Total liabilities                                   300,090        228,766
                                              -------------  -------------
Commitments and contingencies                            --             --
Partners' capital:
  Common Unitholders (34,666,034 and
   24,291,815 units issued and outstanding
   at September 30, 2010 and December 31,
   2009, respectively)                              532,557        369,747

  Subordinated Unitholders (7,621,843 units
   issued and outstanding at September 30,
   2010 and December 31, 2009)                     (167,809)      (164,004)

  General Partner (883,428 and 671,708 units
   issued and outstanding at September 30,
   2010 and December 31, 2009, respectively)           (713)        (3,835)

  Subordinated Series A Unitholders
   (1,000,000 units issued and outstanding
   at September 30, 2010 and December 31,
   2009)                                              6,082          6,082
                                              -------------  -------------
Total partners' capital                             370,117        207,990
                                              -------------  -------------
Total liabilities and partners' capital       $     670,207  $     436,756
                                              =============  =============




                   NAVIOS MARITIME PARTNERS L.P.
             CONDENSED CONSOLIDATED STATEMENTS OF INCOME
(Expressed in thousands of U.S. Dollars except unit and per unit amounts)

                        Three Month  Three Month  Nine Month   Nine Month
                          Period       Period       Period       Period
                           ended        ended        ended        ended
                         September    September    September    September
                            30,          30,          30,          30,
                            2010         2009         2010         2009
                        (unaudited)  (unaudited)  (unaudited)  (unaudited)
                        -----------  -----------  -----------  -----------
Time charter and voyage
 revenues               $    38,074  $    23,717  $   100,742  $    67,028
Time charter and voyage
 expenses                    (2,986)      (3,729)      (8,808)     (10,088)
Direct vessel expenses          (18)        (117)         (75)        (365)
Management fees              (5,170)      (2,668)     (14,064)      (7,917)
General and
 administrative
 expenses                      (966)        (542)      (2,973)      (2,341)
Depreciation and
 amortization               (10,966)      (4,195)     (28,675)     (10,973)
Interest expense and
 finance cost, net           (1,862)      (1,698)      (4,566)      (6,045)
Interest income                 224           25          530          114
Compensation expense              -            -            -       (6,082)
Other income                     27           79           85           92
Other expense                   (12)         (83)         (82)         (83)
                        -----------  -----------  -----------  -----------
Net income              $    16,345  $    10,789  $    42,114  $    23,340
                        ===========  ===========  ===========  ===========



Earnings per unit:

                        Three Month  Three Month  Nine Month   Nine Month
                        Period ended Period ended Period ended Period ended
                         September    September    September    September
                            30,          30,          30,          30,
                           2010         2009         2010         2009
                        (unaudited)  (unaudited)  (unaudited)  (unaudited)
                        ------------ ------------ ------------ ------------
Net income              $     16,345 $     10,789 $     42,114 $     23,340
Earnings attributable
 to:
  Common unit holders         13,125        7,644       35,581       16,776
  Subordinated unit
   holders                     2,886        2,923        5,684        6,061
  General partner unit
   holders                       334          222          849          503
  Subordinated Series
   A unit holders                 --           --           --           --

Weighted average units
 outstanding (basic and
 diluted)
  Common unit holders     34,666,034   17,374,893   31,428,339   15,585,261
  Subordinated unit
   holders                 7,621,843    7,621,843    7,621,843    7,621,843
  General partner unit
   holders                   883,428      530,546      817,352      480,641
  Subordinated Series
   A unit holders          1,000,000    1,000,000    1,000,000    1,000,000
Earnings per unit-
 overall (basic and
 diluted):
  Common unit holders   $       0.38 $       0.44 $       1.13 $       1.08
  Subordinated unit
   holders              $       0.38 $       0.38 $       0.75 $       0.80
  General partner unit
   holders              $       0.38 $       0.42 $       1.04 $       1.05
  Subordinated Series
   A unit holders       $         -- $         -- $         -- $         --




                     NAVIOS MARITIME PARTNERS L.P.
            CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
               (Expressed in thousands of U.S. Dollars)

                                                Nine Month     Nine Month
                                              period Ended   Period Ended
                                              September 30,  September 30,
                                                  2010           2009
                                              -------------  -------------
                                               (unaudited)    (unaudited)
OPERATING ACTIVITIES
Net income                                    $      42,114  $      23,340

Adjustments to reconcile net income to net
 cash provided by operating activities:
Depreciation and amortization                        28,675         10,973
Amortization and write-off of deferred
 financing cost                                         302            190
Amortization of deferred dry dock costs                  75            365
Compensation expense                                     --          6,082

Changes in operating assets and liabilities:
Increase in restricted cash                              (2)          (821)
(Increase)/decrease in accounts receivable             (325)            80
(Increase)/decrease in prepaid expenses and
 other current assets                                (1,675)           108
Increase in other long term assets                     (175)            --
Increase in accounts payable                            361             50
Increase in accrued expenses                            392            656
(Decrease)/increase in deferred voyage
 revenue                                             (5,416)        24,996
Increase in amounts due to related parties              984          3,580
                                              -------------  -------------
Net cash provided by operating activities            65,310         69,599
                                              -------------  -------------

INVESTING ACTIVITIES:
Acquisition of vessels                             (174,591)            --
Acquisition of intangibles                         (111,165)       (34,600)
                                              -------------  -------------
Net cash used in investing activities              (285,756)       (34,600)
                                              -------------  -------------

FINANCING ACTIVITIES:
Cash distributions paid                             (51,338)       (27,461)
Proceeds from issuance of general partner
 units                                                3,566          1,642
Proceeds from issuance of common units, net
 of offering costs                                  147,460         66,033
Proceeds from long term debt                         89,000             --
Decrease/(increase) in restricted cash               12,500        (10,000)
Repayment of long-term debt and payment of
 principal                                          (12,500)       (40,000)
Debt issuance costs                                  (1,025)          (200)
                                              -------------  -------------

Net cash provided by/(used in) financing
 activities                                         187,663         (9,986)
                                              -------------  -------------
(Decrease)/Increase in cash and cash
 equivalents                                        (32,783)        25,013
                                              -------------  -------------
Cash and cash equivalents, beginning of
 period                                              77,878         28,374
                                              -------------  -------------
Cash and cash equivalents, end of period      $      45,095  $      53,387
                                              =============  =============

SUPPLEMENTAL DISCLOSURES OF CASH FLOW
 INFORMATION
Cash paid for interest                        $       4,141  $       6,020
Issuance of units in connection with the
 non-cash compensation expense related to the
 relief of the obligation on Navios Bonavis              --  $       6,082
Issuance of common units to Navios Holdings
 related to the acquisition of Navios Aurora
 II in March 2010                             $      20,325  $          --
                                              =============  =============

EXHIBIT 2




                                               Original
                                               Charter        Original
                                               Expiration     Charter Out
                                               Date/          Rate/New
                                               New Charter    Charter Out
                                      Capacity Expiration     Rate per day
Owned Vessels       Type      Built   (DWT)      Date(1)        (2)

Navios Gemini S     Panamax   1994    68,636   February 2014  $ 24,225
Navios Libra II     Panamax   1995    70,136   November 2010  $ 23,513
                                               November 2012  $ 18,525
Navios Felicity     Panamax   1997    73,867       June 2013  $ 26,169
Navios Galaxy I     Panamax   2001    74,195   February 2018  $ 21,937
Navios Alegria      Panamax   2004    76,466   December 2010  $ 23,750
                                                January 2014  $ 16,984  (3)
Navios
 Fantastiks        Capesize   2005   180,265      March 2011  $ 32,279
                                               February 2014  $ 36,290
Navios Hope         Panamax   2005    75,397     August 2013  $ 17,562
                  Ultra-Ha-
Navios Apollon       ndymax   2000    52,073   November 2012  $ 23,700
Navios
 Sagittarius        Panamax   2006    75,756   November 2018  $ 26,125
Navios Hyperion     Panamax   2004    75,707      April 2014  $ 37,953
Navios Aurora II   Capesize   2009   169,031   November 2019  $ 41,325
Navios Pollux      Capesize   2009   180,727       July 2019  $ 42,250

Long-term Chartered-in Vessels

Navios Prosperity   Panamax   2007    82,535       July 2012  $ 24,000
(4)
Navios Aldebaran    Panamax   2008    76,500      March 2013  $ 28,391
(5)


(1) Represents the initial expiration date of the time charter and,
    if applicable, the new time charter expiration date for the vessels
    with new time charters.

(2) Net time charter-out rate per day (net of commissions). Represents the
    charter-out rate during the time charter period prior to the time
    charter expiration date and, if applicable, the charter-out rate under
    the new time charter.

(3) Profit sharing 50% above $16,984/ day based on Baltic Panamax TC
    Average.


(4) The Navios Prosperity is chartered-in for seven years starting from
    June 19, 2008 and we will have options to extend for two one-year
    periods. We have the option to purchase the vessel after June 2012 at
    a purchase price that is initially 3.8 billion Yen declining  each
    year by 145 million Yen.

(5) The Navios Aldebaran was delivered on March 17, 2008. Navios Aldebaran
    is chartered-in for seven years and we have options to extend for two
    one-year periods. We have the option to purchase the vessel after March
    2013 at a purchase price that is initially 3.6 billion Yen declining
    each year by 150 million Yen.

EXHIBIT 3

Disclosure of Non-GAAP Financial Measures

1. EBITDA

EBITDA represents net income plus interest and finance costs plus depreciation and amortization and income taxes, if any, unless otherwise stated. EBITDA is included because it is used by certain investors to measure a company's financial performance. EBITDA is a "non-GAAP financial measure" and should not be considered a substitute for net income, cash flow from operating activities and other operations or cash flow statement data prepared in accordance with accounting principles generally accepted in the United States or as a measure of profitability or liquidity.

EBITDA is presented to provide additional information with respect to Navios Partners' ability to satisfy its obligations including debt service, capital expenditures, working capital requirements and determination of cash distribution. While EBITDA is frequently used as a measure of operating results and the ability to meet debt service requirements, the definition of EBITDA used here may not be comparable to that used by other companies due to differences in methods of calculation.

2. Operating Surplus

Operating Surplus represents net income adjusted for depreciation and amortization expense, non-cash interest expense and estimated maintenance and replacement capital expenditures and expansion capital expenditures. Maintenance and replacement capital expenditures are those capital expenditures required to maintain over the long term the operating capacity of, or the revenue generated by, Navios Partners' capital assets. Expansion capital expenditures are those capital expenditures that increase the operating capacity of, or the revenue generated by, Navios Partners' capital assets.

Operating Surplus is a quantitative measure used in the publicly-traded partnership investment community to assist in evaluating a partnership's ability to make quarterly cash distributions. Operating Surplus is not required by accounting principles generally accepted in the United States and should not be considered as an alternative to net income or any other indicator of Navios Partners' performance required by accounting principles generally accepted in the United States.

3. Available Cash

Available Cash generally means, for each fiscal quarter, all cash on hand at the end of the quarter:

-- less the amount of cash reserves established by the board of directors
   to:
     --  provide for the proper conduct of Navios Partners' business
         (including reserve for maintenance and replacement capital
         expenditures);
     --  comply with applicable law, any of Navios Partners' debt
         instruments, or other agreements; or
     --  provide funds for distributions to the unitholders and to the
         general partner for any one or more of the next four quarters;
-- plus all cash on hand on the date of determination of available cash
   for the quarter resulting from working capital borrowings made after
   the end of the quarter. Working capital borrowings are generally
   borrowings that are made under any revolving credit or similar agreement
   used solely for working capital purposes or to pay distributions to
   partners.

Available Cash is a quantitative measure used in the publicly-traded partnership investment community to assist in evaluating a partnership's ability to make quarterly cash distributions. Available cash is not required by accounting principles generally accepted in the United States and should not be considered as an alternative to net income or any other indicator of Navios Partners' performance required by accounting principles generally accepted in the United States.

4. Reconciliation of Non-GAAP Financial Measures


                        (unaudited)  (unaudited)  (unaudited) (unaudited)
                        Three Month  Three Month   Nine Month  Nine Month
                        Period ended Period ended Period ended Period ended
                         September   September     September   September
                         30, 2010     30, 2009     30, 2010    30, 2009
                         ($ '000)     ($ '000)     ($ '000)    ($ '000)
                        -----------  -----------  -----------  -----------
Net Cash from Operating
 Activities             $    14,884  $    12,635  $    65,310  $    69,599
Net increase/(decrease)
 in operating assets           (127)        (177)       2,177          633
Net (increase)/decrease
 in operating
 liabilities                 12,671        2,706        3,679      (29,282)
Net interest cost             1,638        1,673        4,036        5,931
Deferred finance
 charges                        (99)         (63)        (302)        (190)
                        -----------  -----------  -----------  -----------
Adjusted EBITDA              28,967       16,774       74,900       46,691
Cash interest income            243           25          512          114
Cash interest paid           (1,740)      (1,718)      (4,141)      (6,020)
Expansion capital
 expenditures                    --           --     (285,756)     (34,600)
Equity Issuance                  --       32,882      151,026       67,675
Borrowings to fund
 expansion capital
 expenditures                    --           --       87,975           --
Release of expansion
 capital expenditures
 reserve                         --      (32,882)      62,080      (32,882)
Maintenance and
 replacement capital
 expenditures                (3,754)      (1,957)     (10,670)      (5,872)
                        -----------  -----------  -----------  -----------
Operating Surplus            23,716       13,124       75,926       35,106
Cash distribution  paid
 relating to the first
 half                            --           --      (36,251)     (18,787)
Recommended reserves
 accumulated as of
 beginning of January 1       4,459        2,126        4,459        2,126
Reserves accumulated
 during the first half
 distributed in the
 third quarter               15,959        3,195            -            -
Recommended reserves
 held as of quarter end     (23,156)      (6,890)     (23,156)      (6,890)
                        -----------  -----------  -----------  -----------
Available cash for
 distribution           $    20,978  $    11,555  $    20,978  $    11,555
                        ===========  ===========  ===========  ===========


(1) EBITDA for the nine month period ended September 30, 2009 represents
    net income before interest, depreciation and amortization and before
    non-cash consideration for the release of the obligation to acquire the
    Navios Bonavis.

Contact Information: Contacts Public Relations: Navios Maritime Partners L.P. Investor Relations Nicolas Bornozis Capital Link, Inc. Tel. (212) 661-7566 E-mail: naviospartners@capitallink.com

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