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                    Report of Independent Public Accountants



To the Board of Directors and Stockholders
of Amedisys, Inc. and Subsidiaries:

We have reviewed the accompanying consolidated balance sheet of Amedisys, Inc.
(a Delaware Corporation) and Subsidiaries (the Company) as of June 30, 2001 and
2000, and the related consolidated statements of operations for the three-month
and six-month periods ended June 30, 2001 and 2000 and the consolidated
statement of cash flows for the six-month periods ended June 30, 2001 and 2000.
These financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with auditing standards generally accepted in the United States, the objective
of which is the expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should
be made to the financial statements referred to above for them to be in
conformity with accounting principles generally accepted in the United States.



ARTHUR ANDERSEN LLP

New Orleans, Louisiana
August 15, 2001