FRANKFURT - U.S. salt maker Morton Salt, part of German potash miner K+S since October, surpassed its internal targets for 2009 operating profit, K+S told staff in an in-house publication.

Our operating profit performance in 2009 exceeded plan, the new head of Morton Salt, Mark Roberts said in the newsletter, which was obtained by Reuters on Friday.

A K+S spokesman reaffirmed the company's outlook, published last year, that Morton Salt's contribution to group operating earnings in the fourth quarter should exceed integration costs.

The spokesman confirmed the letter had been sent to staff.

One-time financing and tax outlays should weigh on fourth-quarter net income slightly, but from 2010, K+S expects a markedly positive impact on earnings per share, the spokesman reiterated.

The higher than expected full-year earnings at Morton Salt were first reported by Financial Times Deutschland.

(Reporting by Ludwig Burger)