FRANKFURT, May 14 (Reuters) - Bayer on Tuesday reported a 1.3% decline in adjusted earnings in the first quarter, beating analysts' forecasts on better-than-expected performance at its prescription drugs and agriculture divisions.

Quarterly earnings before interest, taxes, depreciation and amortisation (EBITDA), adjusted for one-off items, slipped to 4.41 billion euros ($4.76 billion), above an average analyst estimate of 4.15 billion euros posted on the company's website.

"The Pharmaceuticals Division saw gains in growth and profitability, and the Crop Science Division outperformed in a difficult market," Bayer said in a statement.

($1 = 0.9273 euros) (Reporting by Ludwig Burger, Editing by Rachel More)