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                                                                    EXHIBIT 99.3

                            MATRIA HEALTHCARE, INC.
                               OFFER TO EXCHANGE
                       11% SERIES B SENIOR NOTES DUE 2008
                             FOR ANY AND ALL OF ITS
                           11% SENIOR NOTES DUE 2008

To Our Clients:

     Enclosed for your consideration are the Prospectus, dated        , 2001
(the "Prospectus") and the related Letter of Transmittal (which together with
the Prospectus constitute the "Exchange Offer") in connection with the offer by
Matria Healthcare, Inc., a Delaware corporation (the "Company"), to exchange its
11% Series B Senior Notes due 2008 (the "Exchange Notes") for any and all of the
outstanding 11% Senior Notes due 2008 (the "Old Notes"), upon the terms and
subject to the conditions set forth in the Exchange Offer.

     We are the Registered Holders of Old Notes held for your account. An
exchange of the Old Notes can be made only by us as the Registered Holders and
pursuant to your instructions. The Letter of Transmittal is furnished to you for
your information only and cannot be used by you to exchange the Old Notes held
by us for your account. The Exchange Offer provides a procedure for holders to
tender by means of guaranteed delivery.

     We request information as to whether you wish us to exchange any or all of
the Old Notes held by us for your account upon the terms and subject to the
conditions of the Exchange Offer.

     Your attention is directed to the following:

          1. The Exchange Notes will be issued in exchange for the Old Notes at
     the rate of $1,000 principal amount of Exchange Notes for each $1,000
     principal amount of Old Notes. Interest on the Exchange Notes issued
     pursuant to the Exchange Offer will accrue from the last interest payment
     date on which interest was paid on the Old Notes surrendered in exchange
     therefor or, if no interest has been paid, from the original date of
     issuance of the Old Notes. Interest on the Exchange Notes is payable
     semi-annually on each May 1 and November 1, commencing on November 1, 2001.
     The Exchange Notes will bear interest (as do the Old Notes) at a rate equal
     to 11% per annum. The form and terms of the Exchange Notes are identical in
     all material respects to the form and terms of the Old Notes, except that
     (i) the offering of the Exchange Notes has been registered under the
     Securities Act of 1933, as amended (the "Securities Act"), (ii) the
     Exchange Notes will not be subject to transfer restrictions (except as
     otherwise set forth herein) and (iii) certain provisions relating to
     liquidated damages on the Old Notes provided for under certain
     circumstances will be eliminated.

          2. Based on an interpretation by the staff of the Securities and
     Exchange Commission, Exchange Notes issued pursuant to the Exchange Offer
     in exchange for Old Notes may be offered for resale, resold and otherwise
     transferred by holders thereof (other than any such holder which is an
     "affiliate" of the Company within the meaning of Rule 405 under the
     Securities Act or a "broker" or "dealer" registered under the Securities
     Exchange Act of 1934, as amended) without compliance with the registration
     and prospectus delivery provisions of the Securities Act, provided that
     such Exchange Notes are acquired in the ordinary course of such holders'
     business and such holders have no arrangement or understanding with any
     person to participate in the distribution of such Exchange Notes. See the
     discussion in the Prospectus under "The Exchange Offer -- Purpose and
     Effect of the Exchange Offer."
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          3. The Exchange Offer is not conditioned on any minimum principal
     amount of Old Notes being tendered.

          4. Notwithstanding any other term of the Exchange Offer, the Company
     will not be required to accept for exchange, or exchange Exchange Notes
     for, any Old Notes not theretofore accepted for exchange, and may terminate
     or amend the Exchange Offer as provided herein before the acceptance of
     such Old Notes, if any of the conditions described in the Prospectus under
     "The Exchange Offer -- Conditions to the Exchange Offer" exist.

          5. Tendered Old Notes may be withdrawn at any time prior to 5:00 p.m.,
     New York City time, on        , 2001.

          6. Any transfer taxes applicable to the exchange of the Old Notes
     pursuant to the Exchange Offer will be paid by the Company, except as
     otherwise provided in the Prospectus under "The Exchange
     Offer -- Solicitation of Tenders; Fees and Expenses" and in Instruction 9
     of the Letter of Transmittal.

     If you wish to have us tender any or all of your Old Notes, please so
instruct us by completing, detaching and returning to us the instruction form
attached hereto. An envelope to return your instructions is enclosed. If you
authorize a tender of your Old Notes, the entire principal amount of Old Notes
held for your account will be tendered unless otherwise specified on the
instruction form. Your instructions should be forwarded to us in ample time to
permit us to submit a tender on your behalf by the Expiration Date.

     The Exchange Offer is not being made to, nor will tenders be accepted from
or on behalf of, (i) holders of the Old Notes in any jurisdiction in which the
making of the Exchange Offer or acceptance thereof would not be in compliance
with the laws of such jurisdiction or would otherwise not be in compliance with
any provision of any applicable security law and (ii) holders of Old Notes who
are affiliates of the Company.

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