[en] The Klein-Gordon equation for a massive real scalar field in the Novello-Salim Eternal Universe, i.e., non singular spatial homogeneous and isotropic cosmological background which is tangent to Milne universes in the distant past and future (and hence asymptotically flat) and evolves between these two geometries via a phase of contraction to a point of maximum curvature followed by expansion is solved. This allows a computation of the Bogolyubov coefficients of the scalar field, usually interpreted as the rate of creation of matter by the time varying gravitational field, either when the vacuum is defined at the moment of maximum curvature (the false Big-Bang) or at the far beginning of the cosmic evolution. This new exact solution is compared to the results obtained when the geometry is that of the Milne universe. (author)