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  16,  1996  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,

                              /S/ KPMG PEAT MARWICK LLP
                              -------------------------
                                  KPMG Peat Marwick LLP




San Antonio, Texas
August 12, 1996