Exhibit 99.3

Updated 2004 Financial Guidance

					Quarterly Mix
Consolidated	Range				Q1			Q2			Q3			Q4
Revenues	$	1,145,000	$	1,175,000		23%-24	%		24%-25	%		25%-26	%		26%-27	%
Income before taxes, non-cash and other items		150,000		158,000		18	%		21	%		27	%		34	%
Depreciation and amortization		56,000		57,000		22	%		25	%		26	%		27	%
Non-cash content and stock compensation		27,000		27,000		26	%		27	%		26	%		21	%
Income tax provision		13,000		14,000
Net income	$	54,000	$	60,000		10	%		15	%		30	%		45	%

Segment Information

Revenues:

• Envoy — Approximately 58% of consolidated revenues for the balance of the year.

• Practice Services – Approximately 26% of consolidated revenues for the year.

• Health – Approximately 11% of consolidated revenue in Q2, increasing sequentially to approximately 13% by year-end.

• Porex – Approximately 7% of consolidated revenues for the year.

• Eliminations – Approximately 3% of net revenues.

Operating Margin:

• Envoy – Increasing to the low 20% range over the balance of the year.

• Practice Services – Increasing to 10% or 11% by year-end.

• Health – Increasing up to the high 20% range by year-end.

• Porex – Approximately 27-30% throughout the year.

Corporate:

• Corporate expenses should be approximately 5% of net revenues.

• This guidance does not include any expense relating to the pending investigation by the Department of Justice and SEC.