Exhibit 12

The computation of ratio of earnings to fixed charges set forth in this Exhibit 12 has been revised from the computation of ratio of earnings to fixed charges included in Humana’s Annual Report on Form 10-K for the year ended December 31, 2005 to reflect the retrospective application of Humana’s adoption of Statement of Financial Accounting Standards (SFAS) No. 123 (revised 2004), Share-Based Payment, or SFAS 123R. Revisions are highlighted in blue.

Humana Inc.
Computation of Ratio of Earnings to Fixed Charges with Retrospective Application of SFAS 123R

	For the year ended December 31,
	2005			2004			2003			2002			2001
	(Dollars in thousands)
Income before income taxes	$	402,880		$	399,378		$	336,213		$	203,546		$	176,952
Fixed charges	66,434			49,246			40,972			44,349			52,010
Total earnings	$	469,314		$	448,624		$	377,185		$	247,895		$	228,962
Interest charged to expense	$	39,315		$	23,172		$	17,367		$	17,252		$	25,302
One-third of rent expense	27,119			26,074			23,605			27,097			26,708
Total fixed charges	$	66,434		$	49,246		$	40,972		$	44,349		$	52,010
Ratio of earnings to fixed charges (1)(2)	7.1		x	9.1		x	9.2		x	5.6		x	4.4		x

Notes

(1)For the purposes of determining the ratio of earnings to fixed charges, earnings consist of income before income taxes and fixed charges. Fixed charges include gross interest expense, amortization of deferred financing expenses and an amount equivalent to interest included in rental charges. One-third of rental expense represents a reasonable approximation of the interest amount.

(2)There are no shares of preferred stock outstanding.

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