Exhibit 12.0

MedCath Corporation
Statement of Computation of Ratio of Earnings to Fixed Charges
(Dollars in thousands)

	Fiscal Year Ended September 30,
	2002		2003			2004		2005		2006
Earnings:
Income (loss) from continuing operations before minority interest, income taxes and discontinued operations	$	35,784	$	(51,625	)	$	10,890	$	29,245	$	26,961
Equity method investment earnings		3,007		3,541			3,113		3,356		4,919
		32,777		(55,166	)		7,777		25,889		22,042
Add:
Fixed charges	$	22,529	$	24,901		$	26,169	$	32,197	$	33,645
Amortization of capitalized interest		212		250			329		283		250
Distributed income of equity investees		143		236			2,666		2,688		2,848
Less:
Capitalized interest		1,241		1,241			386		—		—
Minority interest in pre-tax income of subsidiaries that have not incurred fixed charges		8,356		3,815			456		1,540		1,521
Earnings as adjusted	$	46,064	$	(34,835	)	$	36,099	$	59,517	$	57,264
Fixed Charges:
Third party interest expense	$	19,734	$	21,950		$	23,814	$	30,230	$	30,303
Capitalized interest		1,241		1,241			386		—		—
Amortization of loan acquisition costs		1,250		1,394			1,661		1,602		2,907
Estimate of the interest within rental expense		304		316			308		365		435
Total fixed charges	$	22,529	$	24,901		$	26,169	$	32,197	$	33,645
Ratio of earnings to fixed charges/ (excess of fixed charges over earnings)		2.04x	$	(59,736	)		1.38x		1.85x		1.70x