EXHIBIT 12

HealthSouth Corporation and Subsidiaries

Computation of Ratio of Earnings to Fixed Charges

	Year Ended December 31,
	2003			2002			2001			2000
				(in thousands)
COMPUTATIONS OF EARNINGS:
Pretax income (loss) from continuing operations before adjustment for minority interests in consolidated subsidiaries or income or loss from equity investees	$	(415,100	)	$	(320,858	)	$	(146,912	)	$	(394,496	)
Fixed Charges		274,314			255,774			311,400			290,838
Distributed income of equity investees		8,117			9,821			13,649			14,505
Interest Capitalized		(5,871	)		(738	)		(14	)
Total Earnings	$	(138,540	)	$	(56,001	)	$	178,123		$	(89,153	)
COMPUTATION OF FIXED CHARGES:
Interest Expensed and Capitalized	$	274,314		$	255,774		$	311,400		$	290,838
Total Fixed Charges	$	274,314		$	255,774		$	311,400		$	290,838
RATIO OF EARNINGS TO FIXED CHARGES		(0.51	)		(0.22	)		0.57			(0.31	)

For the years ending December 31, 2003, 2002, 2001, and 2000, the Company had an earnings-to-fixed charges coverage deficiency of approximately $413 million, $312 million, $133 million, and $380 million, respectively.