Dow Corning Corp. reported that its first-quarter...

Dow Corning Corp. reported that its first-quarter profit dropped 16% because of legal costs associated with leaving the silicone gel breast implant business.

First-quarter earnings totaled $36.3 million, down from $43 million a year ago. Revenue rose 7% to $484 million from $452 million.

The company took a $24-million pretax charge to pay for costs related to its breast implant business.

“This is not a recurring situation. Supposedly, they’ve gotten out of the business,” said Morton Langer, an analyst with Bear, Stearns & Co. in New York.

Dow Corning said in March that it was leaving the breast implant-making business because of financial losses. The company, the largest of four silicone breast implant makers, took the brunt of criticism over health problems allegedly resulting from the implants.