ACKNOWLEDGMENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS
                 REGARDING INDEPENDENT AUDITORS' REVIEW REPORT



The Board of Directors
RehabCare Group, Inc.:

With  respect  to the  registration  statements  on  Form  S-8  (nos.  33-82106,
33-82048,  333-11311,  and 333-86679) of RehabCare Group, Inc. and subsidiaries,
we acknowledge  our awareness of the use therein of our report dated October 27,
2000 related to our review of interim financial information.

Pursuant to Rule 436(c)  under the  Securities  Act of 1933,  such report is not
considered  part  of a  registration  statement  prepared  or  certified  by  an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.


/s/ KPMG LLP
St. Louis, Missouri
November 14, 2000