Exhibit 12

HealthSouth and Subsidiaries

Computation of Ratio of Earnings to Fixed Charges

	Year Ended December 31,
	2004		2003		2002
	(In Thousands)
COMPUTATIONS OF EARNINGS:
Pretax loss 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	(56,968	)	(407,502	)	(309,366	)
Fixed Charges	314,064		273,936		255,388
Distributed income of equity investees	17,029		8,561		17,644
Interest Capitalized	(8,412	)	(5,871	)	(739	)
Total Earnings	265,713		(130,876	)	(37,073	)
COMPUTATION OF FIXED CHARGES:
Interest Expensed and Capitalized	314,064		273,936		255,388
Total Fixed Charges	314,064		273,936		255,388
RATIO OF EARNINGS TO FIXED CHARGES	0.85		(0.48	)	(0.15	)

For the years ending December 31, 2003 and 2002, the Company had an earnings-to-fixed charges coverage deficiency of approximately $405 million and $292 million, respectively.