Exhibit 99.3

PSS WORLD MEDICAL, INC.

Return on Committed Capital (“ROCC”)

Twelve Months Ended April 2, 2004

(Dollars in millions)

	Total Company Range
Return	$	53.9		$	55.8
Average Committed Capital		237.8			237.8
ROCC		23	%		24	%
Return:
Income from continuing operations	$	27.7		$	29.0
Provision for income taxes		17.0			17.6
Interest expense		5.6			5.6
Amortization of intangible assets		2.8			2.8
Other G&A expenses		0.6			0.6
Interest and investment income		0.2			0.2
	$	53.9		$	55.8
	Total Company
	Apr. 2, 2004			March 28, 2003
Average committed capital:
Total assets	$	587.5		$	471.9
Less assets excluded:
Cash		(58.9	)		(19.2	)
Goodwill		(70.9	)		(61.1	)
Intangibles		(11.3	)		(5.8	)
Deferred tax asset generated from the sale of the Imaging Business		(17.7	)		(37.7	)
Total liabilities		(347.8	)		(226.7	)
Plus liabilities excluded:
Revolving line of credit		35.0			83.0
Long term debt		150.0			—
Accrued loss on disposal of discontinued operations		2.5			2.7
	$	268.4		$	207.1
Average committed capital	$	237.8