Kinetic Concepts, Inc.
San Antonio, Texas

Gentlemen:

Re:  Registration Statement Nos. 33-26673, 33-26674

With respect to the subject registration statements, we
acknowledge our awareness of the use therein of our report
dated July 18, 1995 related to our review of interim
financial information.

Pursuant to Rule 436 (c) under the Securities Act of 1933,
such report is not considered a 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.

                              Very truly yours,

                              KPMG Peat Marwick LLP




San Antonio, Texas
August 11, 1995