Exhibit 18


Board of Directors
Invacare Corporation
One Invacare Way
Elyria, Ohio 44036



The note titled Accounting Policies in the notes to the Consolidation  Financial
Statements of Invacare  Corporation included in its Form 10-K for the year ended
December  31,  2005  describes  a change  in the  method of  accounting  for the
valuation of certain  inventories  from the lower of cost,  as determined by the
last-in, first-out (LIFO) method, or market, to the lower of cost, as determined
by the first-in,  first-out (FIFO) method, or market. There are no authoritative
criteria for determining a "preferable" inventory accounting method based on the
particular circumstances; however, we conclude that such change in the method of
accounting is to an acceptable  alternative method which, based on your business
judgment to make this change and for the stated  reasons,  is preferable in your
circumstances.


                                                            Very truly yours,


                                                            /s/Ernst & Young LLP



Cleveland, Ohio
March 8, 2006