Exhibit 99.5

HealthSouth and Subsidiaries

Computation of Ratio of Earnings to Fixed Charges

	Year Ended December 31,
	2005		2004		2003
COMPUTATIONS OF EARNINGS:	(In Thousands)
Pretax (loss) income from continuing operations before cumulative effect of accounting change, adjustments for minority interests in earnings of consolidated affiliates, or equity in net income of nonconsolidated affiliates	(277,608	)	42,419		(372,880	)
Fixed Charges	338,466		311,018		270,437
Distributed income of equity investees	22,457		17,029		8,561
Interest Capitalized	—		(8,412	)	(5,132	)
Total Earnings	83,315		362,054		(99,014	)
COMPUTATION OF FIXED CHARGES:
Interest Expensed and Capitalized	338,466		311,018		270,437
Total Fixed Charges	338,466		311,018		270,437
RATIO OF EARNINGS TO FIXED CHARGES	0.25		1.16		(0.37	)

For the year ending December 31, 2003, the Company had an earnings-to-fixed charges coverage deficiency of approximately $369 million, respectively.