EXHIBIT 18


The Board of Directors
Kinetic Concepts, Inc.

Gentlemen:

We have been furnished with a copy of Form 10-Q of Kinetic Concepts, Inc. and
subsidiaries for the three months ended March 31, 1994, and have read the
Company's statements contained in Note 2 to the condensed consolidated
financial statements included therein.  As stated in Note 2, the Company
changed its method of accounting for the application of overhead costs in
inventory.  Historically, a single labor overhead rate and materials overhead
rate was used in valuing ending inventory.  Labor overhead was applied as labor
was incurred while materials overhead was applied at the time of shipping.
During 1993, the Company completed a study to more precisely determine the
labor overhead to be applied to specific products, parts and accessories which
resulted in the adoption of four separate labor overhead pools, and the
application of materials overhead upon receipt of materials.  The Company
states that the newly adopted accounting principle is preferable in the
circumstances because it more accurately assigns overhead costs to the
products, parts and accessories which benefit from the related activities and
thus improves the matching of costs with revenues in reporting operating
results.  In accordance with your request, we have reviewed and discussed with
Company officials the circumstances and business judgment and planning upon
which the decision to make this change in the method of accounting was based.

We have not audited any financial statements of Kinetic Concepts, Inc. and
subsidiaries as of any date or for any period subsequent to December 31, 1993,
nor have we audited the information set forth in the aforementioned Note 2 to
the condensed consolidated financial statements; accordingly, we do not express
an opinion concerning the factual information contained therein.

With regard to the aforementioned accounting change, authoritative criteria
have not been established for evaluating the preferability of one acceptable
method of accounting over another acceptable method.  However, for purposes of
Kinetic Concepts, Inc. and subsidiaries' compliance with the requirements of
the Security and Exchange Commission, we are furnishing this letter.

Based on our review and discussions with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

					Very truly yours,
		
					KPMG Peat Marwick


San Antonio, Texas
April 22, 1994