Exhibit (a)(3)











December 19, 2005

TO:        UNIT HOLDERS OF CONSOLIDATED RESOURCES HEALTH CARE FUND II

SUBJECT:   OFFER TO PURCHASE UNITS FOR $50 PER UNIT MORE THAN PREVIOUS OFFERS!


Dear Unit Holder:

As described in the enclosed Offer to Purchase and related Letters of
Transmittal (the "Offer") the Purchasers named in the attached Offer
(collectively the "Purchasers") are offering to purchase up to 3,750 Units of
limited partnership interest (the "Units") in CONSOLIDATED RESOURCES HEALTH CARE
FUND II (the "Partnership") at a purchase price equal to:

                                  $525 per Unit
                                  -------------

The Offer will provide you with an opportunity to liquidate all, or a portion
of, your investment in CONSOLIDATED RESOURCES HEALTH CARE FUND II without the
usual transaction costs associated with market sales or partnership transfer
fees. Reasons you may wish to sell your Units include:

     o    HIGHEST  OFFER  PRICE  YET.  The Offer  Price is $50  higher  than the
          highest tender offer about which the Purchasers are aware.

     o    FAILURE TO PROVIDE  FINANCIALS.  The Partnership  continues to fail to
          provide current financial reports on its operations to the SEC and the
          limited partners

     o    UNCERTAINTY  OF PARTNERSHIP  TERMINATION.  Our offer provides you with
          the opportunity to receive a guaranteed amount of money in a specified
          time  period.  The general  partner has given no  indication  when the
          partnership  will be  liquidating.  Therefore,  investors  may not see
          liquidity for some time.

     o    ILLIQUIDITY OF UNITS. The relative  illiquidity of the Units resulting
          from the absence of a formal trading market makes the Units  difficult
          to sell.

     o    NO FUTURE IRS FILING REQUIREMENTS. The tax year in which you sell your
          Units will be the final year for which you will be obligated to file a
          K-1 for the  Partnership  with your tax return.  This may  represent a
          reduction in costs  associated  with filing  complicated  tax returns.
          Your  decision to sell may have other  favorable  or  unfavorable  tax
          consequences and potential sellers should consult their individual tax
          advisers.

     o    ELIMINATION  OF RETIREMENT  ACCOUNT FEES. If you sell your Units,  you
          may avoid  incurring  fees for having this  investment  in your IRA or
          retirement account. Because many custodians have transfer restrictions
          against  limited  partnership  units  or  charge  additional  fees for
          holding this type of asset,  many investors are faced with the task of
          searching for a way to avoid these fees. Once our cash payment is sent
          directly to your retirement account,  you are free to consolidate your
          retirement  accounts or transfer the funds to a custodian  that offers
          lower fees.

After carefully reading the enclosed Offer, if you elect to tender your Units,
mail (using the enclosed pre-addressed, postage paid envelope) or fax a duly
completed and executed copy of the Letter of Transmittal (printed on yellow
paper) and change of address forms, and any other documents required by the
Letter of Transmittal, to the Depositary for the Offer at:

                        MacKenzie Patterson Fuller, Inc.
                               1640 School Street
                            Moraga, California 94556
                            Facsimile: (925) 631-9119

If you have any questions or need assistance, please call the Depository at
800-854-8357. This Offer expires (unless extended) January 19, 2006.