EXHIBIT 32

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of U.S. Physical Therapy, Inc. (the
"registrant") on Form 10-K for the year ending December 31, 2003 as filed with
the Securities and Exchange Commission on the date hereof (the "report"), we,
Roy W. Spradlin, Lawrence W. McAfee and David Richardson , Chief Executive
Officer, Chief Financial Officer and Controller, respectively, of the
registrant, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss.
906 of the Sarbanes-Oxley Act of 2002, that to our knowledge:

         (1) The report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934, as amended; and

         (2) The information contained in the report fairly presents, in all
material respects, the financial condition and results of operations of the
registrant.



March 12, 2004







/s/ Roy W. Spradlin
- -------------------
Roy W. Spradlin
Chief Executive Officer


/s/ Lawrance W. McAfee
- ----------------------
Lawrance W. McAfee
Chief Financial Officer


/s/ DAVID RICHARDSON
- --------------------
David Richardson
Controller








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