Exhibit 18.1

Board of Directors
Chemed Corporation
2600 Chemed Center
255 East Fifth Street
Cincinnati, OH  45202

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the period ended September 30, 2006. Note 20 therein describes a change in
accounting principle for the date of the Company's annual impairment test
required under Statement of Financial Accounting Standards No. 142, Goodwill and
Other Intangible Assets from December 31st to October 1st. It should be
understood that the preferability of one acceptable method of accounting over
another for the date a company uses for its annual goodwill impairment test has
not been addressed in any authoritative accounting literature, and in expressing
our concurrence below we have relied on management's determination that this
change in accounting principle is preferable. Based on our reading of
management's stated reasons and justification for this change in accounting
principle in the Form 10-Q, and our discussions with management as to their
judgment about the relevant business planning factors relating to the change, we
concur with management that such change represents, in the Company's
circumstances, the adoption of a preferable accounting principle in conformity
with Statement of Financial Accounting Standards No. 154, Accounting Changes and
Error Corrections.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to December 31, 2005. Accordingly, our comments are
subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.


/s/ PricewaterhouseCoopers LLP

Cincinnati, OH
October 30, 2006


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