Exhibit 25.1

Statement of Eligibility of Trustee on Form T-1

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM T-1

STATEMENT OF ELIGIBILITY UNDER THE TRUST INDENTURE ACT OF 1939 OF A

CORPORATION DESIGNATED TO ACT AS TRUSTEE

CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF A TRUSTEE

PURSUANT TO SECTION 305(b)(2) ¨

U.S. BANK NATIONAL ASSOCIATION

(Exact name of trustee as specified in its charter)

31-0841368

(I.R.S. Employer Identification Number)

800 Nicollet Mall Minneapolis, Minnesota	55402
(Address of principal executive offices)	(Zip Code)

Wally Jones

U.S. Bank National Association

150 Fourth Avenue North, Second Floor

Nashville, Tennessee 37219

(615) 251-0737

LINCARE HOLDINGS INC.

(Exact name of obligor as specified in its charter)

Delaware	51-0331330
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)
19387 US 19 North Clearwater, Florida	33764
(Address of principal executive offices)	(Zip Code)

2.75% Convertible Senior Debentures Due 2037—Series A and

2.75% Convertible Senior Debentures Due 2037—Series B

(Title of the indenture securities)

Item 1. General Information.

(a) Name and address of each examining or supervising authority to which the Trustee is subject.

Comptroller of the Currency

Washington, D.C.

(b) Whether it is authorized to exercise corporate trust powers.

Yes.

Item 2. Affiliations with the Obligor.

If the obligor is an affiliate of the trustee, describe each such affiliation.

None.

Items 3-15. Items 3-15 are not applicable because to the best of the Trustee’s knowledge, the obligor is not in default under any indenture for which the Trustee acts as Trustee.

Item 16. List of Exhibits.

List below all exhibits filed as a part of this statement of eligibility.

1. A copy of the Articles of Association of the Trustee as now in effect.*

2. A copy of the certificate of authority of the Trustee to commence business.*

3. A copy of the certificate of authority of the Trustee to exercise corporate trust powers.*

4. A copy of the existing bylaws of the Trustee.*

5. A copy of each Indenture referred to in Item 4.

Not applicable.

6. The consent of the Trustee required by Section 321(b) of the Trust Indenture Act of 1939.

Attached hereto as Exhibit 6.

7. Report of Condition of the Trustee as of September 30, 2007 published pursuant to law or the requirements of its supervising or examining authority.

Attached hereto as Exhibit 7.

* Incorporated by reference to Exhibit 25.1 to Amendment No. 2 to registration statement on S-4, Registration Number 333-128217 filed on November 15, 2005.

SIGNATURE

Pursuant to the requirements of the Trust Indenture Act of 1939, the Trustee, U.S. Bank National Association, a national banking association organized and existing under the laws of the United States of America, has duly caused this statement of eligibility to be signed on its behalf by the undersigned, thereunto duly authorized, all in the City of Nashville, and State of Tennessee, on the 28^TH day of January, 2008.

U.S. BANK NATIONAL ASSOCIATION
By:	/s/ Wally Jones
	Wally Jones, Assistant Vice President

EXHIBIT 6

CONSENT

In accordance with Section 321(b) of the Trust Indenture Act of 1939, the undersigned, U.S. Bank National Association hereby consents that reports of examination of the undersigned by federal, state, territorial or district authorities may be furnished by such authorities to the Securities and Exchange Commission upon its request therefor.

Dated: January 28, 2008

By:	/s/ Wally Jones
	Wally Jones, Assistant Vice President

EXHIBIT 7

U.S. Bank National Association

Statement of Financial Condition

As of 9/30/2007

($000’s)

	9/30/2007
Assets
Cash and Due From Depository Institutions	$	6,710,248
Securities		39,854,938
Federal Funds		3,917,791
Loans & Lease Financing Receivables		147,446,753
Fixed Assets		2,385,656
Intangible Assets		11,966,716
Other Assets		13,693,927
Total Assets	$	225,976,029
Liabilities
Deposits	$	133,188,625
Fed Funds		12,571,367
Treasury Demand Notes		0
Trading Liabilities		234,272
Other Borrowed Money		41,979,138
Acceptances		0
Subordinated Notes and Debentures		7,697,466
Other Liabilities		8,035,934
Total Liabilities	$	203,706,802
Equity
Minority Interest in Subsidiaries	$	1,542,042
Common and Preferred Stock		18,200
Surplus		12,057,531
Undivided Profits		8,651,454
Total Equity Capital	$	22,269,227
Total Liabilities and Equity Capital	$	225,976,029

To the best of the undersigned’s determination, as of the date hereof, the above financial information is true and correct.

U.S. Bank National Association
By:	/s/ Wally Jones
	Wally Jones, Assistant Vice President

Dated: January 28, 2008