Results of Operations

6 Months Ended

Jun. 30, 2011

Results of Operations

2. Results of Operations:

The accompanying condensed consolidated financial statements include the accounts of American Medical Alert Corp. and its wholly-owned subsidiaries; together the “Company.”  All material inter-company balances and transactions have been eliminated.

In the opinion of management, the accompanying unaudited condensed financial statements contain all adjustments (consisting only of normal recurring accruals) necessary to present fairly the financial position as of June 30, 2011 and the results of operations for the six and three  months ended June 30, 2011 and 2010 and cash flows for the six months ended June 30, 2011 and 2010.

The accounting policies used in preparing these financial statements are the same as those described in the December 31, 2010 financial statements.

The results of operations for the six and three months ended June 30, 2011 are not necessarily indicative of the results to be expected for any other interim period or for the full year.