INTEGRATED HEALTH SERVICES, INC.
                             10065 Red Run Boulevard
                          Owings Mills, Maryland 21117


                                 March 24, 1997


To the Administrative Agent and
the Lenders parties to the Revolving
Credit Agreement referred to below


                  Amendment No.3 to Revolving Credit Agreement


Ladies and Gentlemen:

     Reference is made to the Revolving  Credit  Agreement,  dated as of May 15,
1996, as amended by Amendment No. 1 dated  September 6, 1996 and Amendment No. 2
dated November 8, 1996 (such Revolving  Credit Agreement as so amended being the
"Credit Agreement"),  among Integrated Health Services,  Inc. ("IHS"),  Citibank
N.A., as administrative agent thereunder (the "Agent"),  and the other financial
institutions party thereto,  as lenders  thereunder.  Capitalized terms used and
not otherwise defined herein are used herein as defined in the Credit Agreement.

     IHS has  proposed to (i) issue  senior  subordinated  notes in an aggregate
principal  amount  of up to  $450,000,000  and (ii)  purchase  the  indebtedness
outstanding under the 1994 Subordinated Debt Indenture and the 1995 Subordinated
Debt  Indenture.  In connection  with the foregoing,  IHS has requested that the
Lenders  agree to amend certain  covenants  contained in Article V of the Credit
Agreement to permit such transactions.  We understand that the Requisite Lenders
are, on the terms and conditions stated below, willing to grant our request, and
the Requisite  Lenders have agreed to amend the Credit  Agreement as hereinafter
set forth.

     Effective  as of the date  hereof and  subject to the  satisfaction  of the
condition  precedents set forth below, the Credit Agreement is hereby amended as
follows:

     (a) The definition of "1996 Subordinated Debt Indenture" in Section 1.01 is
amended in full to read as follows:

          "'1996  SUBORDINATED DEBT INDENTURE' means the Indenture,  dated as of
          May 15,  1996,  between  the  Borrower,  as Issuer,  and Signet  Trust
          Company, as Trustee."

     (b) In Section 1.01, the following  definition of "1997  Subordinated  Debt
Indenture" is added in the appropriate alphabetical order:





                                        2

          "'1997  SUBORDINATED DEBT INDENTURE' means the Indenture to be entered
          into after April 7, 1997  between  the  Borrower,  as Issuer,  and the
          trustee  thereunder in connection with a proposed senior  subordinated
          note offering."

     (c) The  definition of  "Subordinated  Debt  Indentures" in Section 1.01 is
amended in full to read as follows:

          "'SUBORDINATED   DEBT   INDENTURES'   means   the   1992   Convertible
          Subordinated  Debt Indenture,  the 1993 Convertible  Subordinated Debt
          Indenture, the 1994 Subordinated Debt Indenture, the 1995 Subordinated
          Debt  Indenture,  the 1996  Subordinated  Debt Indenture and, upon the
          effectiveness thereof, the 1997 Subordinated Debt Indenture"

     (d)  Section  5.03(d)  is  amended  by  deleting  the  period at the end of
subsection  (v)  thereof  and  substituting  therefor  "; and" and  adding a new
subsection (vi) following such subsection (v) to read as follows:

          "(vi)  Subordinated  Debt incurred  under the 1997  Subordinated  Debt
          Indenture in an aggregate principal amount of up to $450,000,000, with
          an interest rate not in excess of 10.25%,  and any extension,  renewal
          or refinancing of such Debt so long as either (A) the principal amount
          of such Debt is not  increased  or (B) any  increase in the  principal
          amount of such Debt is  permitted  pursuant to another  clause of this
          Section  5.03(d);  provided that the terms and conditions of such 1997
          Subordinated Debt Indenture shall be (1) substantially  similar to the
          terms and conditions contained in the 1996 Subordinated Debt Indenture
          and (2) satisfactory to the Agent in its sole discretion."

     (e) Section 5.03(h)(G) is amended in full to read as follows:

          "(G) so long as no Event of Default  exists or would result and unless
          otherwise  prohibited  under this  Agreement and the 1993  Convertible
          Subordinated  Debt Indenture,  the Borrower may pay on January 1, 2001
          any principal  amount then due and payable under the 1993  Convertible
          Subordinated Debt Indenture; and"

     (f) Section  5.03(h) is amended by adding a new  subsection  (H)  following
subsection (G) to read as follows:

          "(H)  purchase by tender or otherwise  any or all of the  indebtedness
          outstanding  under the 1994  Subordinated  Debt Indenture and the 1995
          Subordinated Debt Indenture for an amount not in excess of 116% of the
          principal amount purchased, provided that the aggregate amount of such
          purchases  cannot be in excess of the  aggregate  net  proceeds of the
          Subordinated Debt referred to in Section 5.03(d)(vi)."




                                        3


     This  Amendment  shall become  effective on the date when and only when the
Agent shall have received (A) counterparts of this Amendment executed by IHS and
the Requisite Lenders, or as to any of such Lenders,  advice satisfactory to the
Agent that such Lender has executed this Amendment and (B)  counterparts  of the
Consent appended hereto (the "Consent"), executed by each Guarantor.

     IHS represents and warrants as follows:

     (a) IHS is duly organized and validly  existing under the laws of Delaware.
Each  Guarantor is a  corporation  or  partnership  duly  organized  and validly
existing under the laws of the jurisdiction in which it is organized.

     (b) Each of IHS and each Guarantor has the corporate or  partnership  power
to execute,  deliver and perform this Amendment and the Consent, as the case may
be, and to take all action necessary to consummate the transactions contemplated
hereunder. The execution,  delivery and performance by IHS and each Guarantor of
this Amendment and the Consent,  respectively,  have been duly authorized by all
necessary  action and do not  contravene  (i) its  certificate  or  articles  of
incorporation (or, in case of a partnership,  governing  agreements) or (ii) any
law or any indenture, lease or written agreement binding on or affecting it.

     (c) No  authorization  or approval or other  action by, and no notice to or
filing with,  any  Governmental  Authority  is required  for the due  execution,
delivery  and  performance  by IHS or any  Guarantor  of this  Amendment  or the
Consent, respectively.

     (d) This  Amendment and the Consent  constitutes  legal,  valid and binding
obligations of IHS and each Guarantor, respectively, enforceable against IHS and
each Guarantor,  respectively, in accordance with their respective terms subject
to laws generally affecting the enforcement of creditors' rights.

     (e) The Credit Agreement is a "Credit  Agreement" within the meaning of the
1997 Subordinated Debt Indenture,  upon its  effectiveness,  and the obligations
under the Credit  Agreement when incurred will be "Senior  Indebtedness"  within
the meaning of the 1997 Subordinated Debt Indenture.

     Upon the effectiveness of this Amendment, on and after the date hereof each
reference in the Credit Agreement to "this Agreement",  "hereunder", "hereof" of
words of like import  referring to the Credit  Agreement,  and each reference in
the other Loan Documents to "the Credit Agreement",  "thereunder",  "thereof" or
words of like  import  referring  to the Credit  Agreement,  shall mean and be a
reference to the Credit  Agreement  as amended  hereby.  Except as  specifically
amended above, the Credit Agreement, and all other Loan Documents, are and shall
continue to be in full force and effect and are hereby in all respects  ratified
and confirmed. The execution, delivery and effectiveness of this Amendment shall
not,  except as  expressly  provided  herein,  operate as a waiver of any right,
power or remedy of any Lender or the Agent





                                        4

under any of the Loan Documents, not constitute a waiver of any provision of any
of the Loan  Documents.  This  Amendment  shall be governed by, and construed in
accordance with, the laws of the State of New York.

     Please evidence your  acknowledgement  of and agreement to the foregoing by
executing  and  returning  not later than the close of business on April 4, 1997
three  counterparts  of this Amendment No. 3 to Citicorp  Securities,  Inc., 399
Park Avenue, 9th Floor, New York, New York 10043, Attention: Rosemary Bell. This
Amendment  No. 3 is subject  to the  provisions  of  Section  8.01 of the Credit
Agreement.

     This Amendment No. 3 may be executed in any number of  counterparts  and by
any  combination of the parties hereto in separate  counterparts,  each of which
counterparts  shall  be an  original  and  all of  which  taken  together  shall
constitute one and the same Amendment No. 3.

                                      Very truly yours,

                                      INTEGRATED HEALTH
                                         SERVICES, INC.


                                      By:
                                         ------------------------------------
                                           Name:
                                                -----------------------------
                                           Title:
                                                 ----------------------------

     ACKNOWLEDGED, AGREED AND CONSENTED TO as of the date first above written:

CITIBANK, N.A.,
   as Administrative Agent and as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------





                                        5

BANK OF AMERICA NATIONAL TRUST
   AND SAVINGS ASSOCIATION,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


THE BANK OF NOVA SCOTIA,
   as LC Bank, a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


CORESTATES BANK, N.A.,
   as a Lender and Co-Agent

By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

CREDIT LYONNAIS,
   NEW YORK BRANCH,
   as a Lender and Co-Agent

By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------





                                        6

DEUTSCHE BANK AG,
   NEW YORK BRANCH AND/OR
   CAYMAN ISLANDS BRANCH,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


FIRST UNION NATIONAL BANK
   OF NORTH CAROLINA,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


NATIONSBANK, N.A.,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


PNC BANK, NATIONAL ASSOCIATION,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------






                                        7

TORONTO DOMINION (TEXAS), INC.,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

VAN KAMPEN AMERICAN CAPITAL
   PRIME RATE INCOME TRUST,
   as a Lender and Co-Agent


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


CREDITANSTALT CORPORATE
   FINANCE, INC.,
   as a Lender

By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


FLEET NATIONAL BANK,
   as a Lender

By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------






                                        8

GENERAL ELECTRIC
   CAPITAL CORPORATION,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


HIBERNIA NATIONAL BANK,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

AMSOUTH BANK OF ALABAMA,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

THE BANK OF TOKYO-MITSUBISHI
   TRUST COMPANY,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------






                                        9

THE SANWA BANK, LIMITED,
  NEW YORK BRANCH
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------

SIGNET BANK,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


THE SUMITOMO BANK, LIMITED,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


FIRST AMERICAN NATIONAL BANK,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


ALLIED IRISH BANK,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------







PROVIDENT BANK OF MARYLAND,
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------


BANK OF AMERICA ILLINOIS
   as a Lender


By:
    --------------------------------
     Name: 
           -------------------------
     Title:
           -------------------------




                                        2

                                     CONSENT

         The undersigned,  as Guarantors under the Subsidiary Guaranty, dated as
of May 15,  1996 or under  Agreements  to be Bound by such  Subsidiary  Guaranty
(collectively, the "Guaranty"), in favor of the Agent for the Lenders parties to
the Credit Agreement referred to in the foregoing Amendment No. 3 hereby consent
to such  Amendment No. 3 and hereby confirm and agree that  notwithstanding  the
effectiveness  of such  Amendment No. 3, the Guaranty is, and shall  continue to
be, in full  force  and  effect  and is hereby  confirmed  and  ratified  in all
respects.

ABC GP, INC.
ABC HOME HEALTH AND HOSPICE OF ALBANY, INC.
ABC HOME HEALTH AND HOSPICE OF ATHENS, INC.
ABC HOME HEALTH AND HOSPICE OF BRUNSWICK, INC.
ABC HOME HEALTH AND HOSPICE OF DUBLIN, INC.
ABC HOME HEALTH AND HOSPICE OF MACON, INC.
ABC HOME HEALTH AND HOSPICE OF SAVANNAH, INC.
ABC HOME HEALTH AND HOSPICE OF TIFTON, INC.
ABC HOME HEALTH AND HOSPICE OF VIDALIA, INC.
ABC HOME HEALTH AND HOSPICE OF WAYCROSS, INC.
ABC HOME NURSING, INC.
ABC NEWCO, INC.
ABC PHARMACEUTICALS, INC.
ALABAMA SENIOR LIFE CARE, INC.
ALPINE MANOR, INC.
ARBOR LIVING CENTERS OF FLORIDA, INC.
ARBOR LIVING CENTERS OF TEXAS, INC.
ASIA CARE, INC.
BETHAMY LIVING CENTER MANAGEMENT COMPANY
BETHAMY LIVING CENTERS LIMITED PARTNERSHIP
BRIAR HILL, INC.
BRIARCLIFF NURSING HOME, INC.
CAMBRIDGE CARE CENTERS, INC.
CAMBRIDGE GROUP OF INDIANA, INC.
CAMBRIDGE GROUP OF PENNSYLVANIA, INC.
CAMBRIDGE GROUP OF TEXAS, INC.
CARE CENTERS HOLDING, INC.
CARRIAGE-By-THE-LAKE OF IHS, INC.
CEDARCROFT HEALTH SERVICES, INC.
CENTRAL PARK LODGES, INC.
CENTRAL PARK LODGES OF WEST PALM BEACH, INC.
CENTRAL PARK LODGES (TARPON SPRINGS), INC.
CLARA BURKE NURSING HOME, INC.
CLAREMONT INTEGRATED HEALTH, INC.
COMPREHENSIVE POSTACUTE SERVICES, INC.
DERRY INTEGRATED HEALTH, INC.
ELIZABELL CO., INC.
ELM CREEK OF IHS, INC.





                                       3

F.L.C. BENEVA NURSING PAVILION, INC.
F.L.C. SARASOTA NURSING PAVILION, INC.
FERRIGAN MOBILE X-RAY, INC.
FIRELANDS OF IHS, INC.
FIRST AMERICAN HOME CARE OF ALABAMA, INC.
FIRST AMERICAN HOME CARE OF ARKANSAS, INC.
FIRST AMERICAN HOME CARE OF CALIFORNIA, INC.
FIRST AMERICAN HOME CARE OF COLORADO, INC.
FIRST AMERICAN HOME CARE OF FLORIDA, INC.
FIRST AMERICAN HOME CARE OF FT. LAUDERDALE, INC.
FIRST AMERICAN HOME CARE OF GEORGIA, INC.
FIRST AMERICAN HOME CARE OF ILLINOIS, INC.
FIRST AMERICAN HOME CARE OF INDIANA, INC.
FIRST AMERICAN HOME CARE OF LOUISIANA, INC.
FIRST AMERICAN HOME CARE OF MICHIGAN, INC.
FIRST AMERICAN HOME CARE OF MISSISSIPPI, INC.
FIRST AMERICAN HOME CARE OF MISSOURI, INC.
FIRST AMERICAN HOME CARE OF NAPLES, INC.
FIRST AMERICAN HOME CARE OF NEBRASKA, INC.
FIRST AMERICAN HOME CARE OF NEW MEXICO, INC.
FIRST AMERICAN HOME CARE OF NORTH CAROLINA, INC.
FIRST AMERICAN HOME CARE OF OHIO, INC.
FIRST AMERICAN HOME CARE OF OKLAHOMA, INC.
FIRST AMERICAN HOME CARE OF PENNSYLVANIA, INC.
FIRST AMERICAN HOME CARE OF SOUTH CAROLINA, INC.
FIRST AMERICAN HOME CARE OF TENNESSEE, INC.
FIRST AMERICAN HOME CARE OF TEXAS, INC.
FIRST AMERICAN HOME CARE OF VALDOSTA, INC.
FIRST AMERICAN HOME CARE OF VIRGINIA, INC.
FIRST AMERICAN HOME CARE OF WEST VIRGINIA, INC.
FIRST AMERICAN INTERNATIONAL, INC.
FLORIDA LIFE CARE, INC.
GAINESVILLE HEALTH CARE CENTER, INC.
GRAVOIS HEALTH CARE, INC.
HEALTH CARE SYSTEMS, INC.
HOME HEALTH INTEGRATED HEALTH SERVICES OF FLORIDA, INC.
HOSPICE INTEGRATED HEALTH SERVICES OF DISTRICT I, INC.
HOSPICE INTEGRATED HEALTH SERVICES OF DISTRICT VII-B, INC.
HOSPICE INTEGRATED HEALTH SERVICES OF FLORIDA, INC.
HOSPICE OF INTEGRATED HEALTH SERVICES, INC.
IHS ACQUISITION XIII, INC.
IHS ACQUISITION XV, INC.
IHS ACQUISITION XVIII, INC.
IHS ACQUISITION XIX, INCL
IHS ACQUISITION XXII, INC.





                                        4

IHS AT LANSING, INC.
IHS CHICAGO POST-ACUTE NETWORK, INC.
IHS DEVELOPMENT-HIGHLANDS PARK, INC.
IHS HOME CARE, INC.
IHS LAND ACQUISITION-HIGHLANDS PARK, INC.
IHS MANAGEMENT GROUP, INC.
IHS NETWORK SERVICES, INC.
IHS OF DANA, INC.
IN-HOME HEALTH CARE, INC.
INTEGRACARE, INC.
INTEGRATED-BALLARD, INC.
INTEGRATED HEALTH GROUP LIMITED PARTNERSHIP
INTEGRATED HEALTH OF LOCUST VALLEY ROAD, INC.
INTEGRATED HEALTH OF WATERFORD COMMONS, INC.
INTEGRATED HEALTH SERVICES AT ALEXANDRIA, INC.
INTEGRATED HEALTH SERVICES AT BIG SAIL, INC.
INTEGRATED HEALTH SERVICES AT BLUE RIDGE MANOR, INC.
INTEGRATED HEALTH SERVICES AT BRIARCLIFF HAVEN, INC.
INTEGRATED HEALTH SERVICES AT CADIZ, INC.
INTEGRATED HEALTH SERVICES AT CENTRAL FLORIDA, INC.
INTEGRATED HEALTH SERVICES AT CHEYENNE, INC.
INTEGRATED HEALTH SERVICES AT COLORADO SPRINGS, INC.
INTEGRATED HEALTH SERVICES AT COLUMBUS, INC.
INTEGRATED HEALTH SERVICES AT DAYTON, INC.
INTEGRATED HEALTH SERVICES AT DRIFTWOOD, INC.
INTEGRATED HEALTH SERVICES AT EASTERN MASSACHUSETTS, INC.
INTEGRATED HEALTH SERVICES AT GRANDVIEW CARE CENTER, INC.
INTEGRATED HEALTH SERVICES AT GREAT BEND, INC.
INTEGRATED HEALTH SERVICES AT HIGHLANDS PARK, INC.
INTEGRATED HEALTH SERVICES AT HOPEDALE, INC.
INTEGRATED HEALTH SERVICES AT HOUSTON, INC.
INTEGRATED HEALTH SERVICES AT INDIAN CREEK, INC.
INTEGRATED HEALTH SERVICES AT KENT, INC.
INTEGRATED HEALTH SERVICES AT KING DAVID CENTER, INC.
INTEGRATED HEALTH SERVICES AT NEWARK, INC.
INTEGRATED HEALTH SERVICES AT ORMOND BEACH, INC.
INTEGRATED HEALTH SERVICES AT PARK REGENCY, INC.
INTEGRATED HEALTH SERVICES AT PENN, INC.
INTEGRATED HEALTH SERVICES AT SILVERCREST, INC.
INTEGRATED HEALTH SERVICES AT SOMERSET VALLEY, INC.
INTEGRATED HEALTH SERVICES AT SOUTHERN HILLS, INC.
INTEGRATED HEALTH SERVICES AT STEUBENVILLE
INTEGRATED HEALTH SERVICES AT SYCARMORE CREEK, INC.
INTEGRATED HEALTH SERVICES AT THREE RIVERS, INC.
INTEGRATED HEALTH SERVICES AT TREYBURN, INC.





                                        5

INTEGRATED HEALTH SERVICES FINANCIAL HOLDINGS, INC.
INTEGRATED HEALTH SERVICES HOLDINGS, INC.
INTEGRATED HEALTH SERVICES NPR, INC.
INTEGRATED HEALTH SERVICES OF ARCADIA, INC.
INTEGRATED HEALTH SERVICES OF ATHENS, INC.
INTEGRATED HEALTH SERVICES OF BRENTWOOD, INC.
INTEGRATED HEALTH SERVICES OF BRUNSWICK, INC.
INTEGRATED HEALTH SERVICES OF CALIFORNIA, INC.
INTEGRATED HEALTH SERVICES OF CLIFF MANOR, INC.
INTEGRATED HEALTH SERVICES OF COLORADO AT CHERRY CREEK, INC.
INTEGRATED HEALTH SERVICES OF EAGLE CREEK, INC.
INTEGRATED HEALTH SERVICES OF GREEN BRIAR, INC.
INTEGRATED HEALTH SERVICES OF HERITAGE MANOR, INC.
INTEGRATED HEALTH SERVICES OF HICKORY CREEK, INC.
INTEGRATED HEALTH SERVICES OF INDIAN HILLS, INC.
INTEGRATED HEALTH SERVICES OF JACKSONVILLE, INC.
INTEGRATED HEALTH SERVICES OF KURT, INC.
INTEGRATED HEALTH SERVICES OF LESTER, INC.
INTEGRATED HEALTH SERVICES OF MELISSA, INC.
INTEGRATED HEALTH SERVICES OF MISSOURI, INC.
INTEGRATED HEALTH SERVICES OF ORANGE PARK, INC.
INTEGRATED HEALTH SERVICES OF RIVERBEND, INC.
INTEGRATED HEALTH SERVICES OF SCENIC HILLS, INC.
INTEGRATED HEALTH SERVICES OF SKYVIEW, INC.
INTEGRATED HEALTH SERVICES OF SKYVIEW II, INC.
INTEGRATED HEALTH SERVICES OF SUNSET, INC.
INTEGRATED MANAGED CARE, INC. (formerly Isabeth Co., Inc.)
INTEGRATED MANAGEMENT-GOVERNOR'S PARK, INC.
INTEGRATED OF AMARILLO, INC.
INTEGRATED PHYSICIAN GROUP SERVICES, INC.
J.R. REHAB ASSOCIATES, INC.
LIFEWAY, INC.
LPC BETHAMY HEALTH CORPORATION, L.P.
MANCHESTER INTEGRATED HEALTH, INC.
MOBILE RAY OF NEW ORLEANS, INC.
MOUNTAIN VIEW NURSING CENTER, INC.
NEW SOUTHWOOD ASSOCIATES, INC.
PALESTINE NURSING CENTER, INC.
PINELLAS PARK NURSING HOME, INC.
PREFERRED HOME HEALTH SERVICES, INC.
PROFESSIONAL REVIEW NETWORK, INC.
REHAB MANAGEMENT SYSTEMS, INC.
REST HAVEN NURSING CENTERS, INC.
REST HAVEN NURSING CENTERS (CHESTNUT HILL), INC.
REST HAVEN NURSING CENTERS (WHITEMARSH), INC.





                                        6

RIKAD PROPERTIES, INC.
SAMARITAN CARE, INC. (Illinois Domestic)
SAMARITAN CARE, INC. (Michigan Domestic)
SAMARITAN MANAGEMENT, INC.
SHC OF ARIZONA, L.P.
SHC SERVICES OF ARIZONA, L.P.
SIGNATURE HOME CARE GROUP, INC.
SIGNATURE HOME CARE, INC.
SIGNATURE HOME CARE OF ARLINGTON, INC.
SIGNATURE HOME CARE OF FLORIDA, INC.
SIGNATURE HOME CARE OF GEORGIA, INC.
SIGNATURE HOME CARE OF KANSAS, INC.
SIGNATURE HOME CARE OF NEW JERSEY, INC.
SIGNATURE HOME CARE OF NEW JERSEY GENERAL PARTNERSHIP
SIGNATURE HOME CARE OF SAN ANTONIO, INC.
SIGNATURE HOME CARE SERVICES OF FLORIDA, INC.
SIGNATURE HOME CARE SERVICES OF SAN ANTONIO, INC.
SIGNATURE MANAGEMENT SERVICES, INC.
SIGNATURE RECEIVABLES CORP.
SLC COMMUNITY CARE, INC.
SOUTHWOOD HOLDINGS, INC.
SPRING CREEK OF IHS, INC.
SYMPHONY ANCILLARY SERVICES, INC.
SYMPHONY DIAGNOSTIC SERVICES, INC.
SYMPHONY DIAGNOSTIC SERVICES NO. 1, INC.
SYMPHONY DIAGNOSTIC SERVICES NO. 2, INC.
SYMPHONY HEALTH CARE CONSULTING, INC.
SYMPHONY HEALTH SERVICES, INC.
SYMPHONY HOME CARE SERVICES, INC.
SYMPHONY HOME CARE SERVICES NO. 1, INC.
SYMPHONY HOME CARE SERVICES NO. 2, INC.
SYMPHONY HOME CARE SERVICES NO. 3, INC.
SYMPHONY HOME CARE SERVICES NO. 4, INC.
SYMPHONY HOME CARE SERVICES NO. 5, INC.
SYMPHONY HOME CARE SERVICES NO. 6, INC.
SYMPHONY HOME CARE SERVICES NO. 7, INC.
SYMPHONY HOME CARE SERVICES NO. 8, INC.
SYMPHONY HOME CARE SERVICES NO. 9, INC.
SYMPHONY HOME CARE SERVICES NO. 10, INC.
SYMPHONY HOME CARE SERVICES NO. 11, INC.
SYMPHONY HOME CARE SERVICES NO. 12, INC.
SYMPHONY HOME CARE SERVICES NO. 13, INC.
SYMPHONY HOME CARE SERVICES NO. 14, INC.
SYMPHONY HOME CARE SERVICES NO. 15, INC.
SYMPHONY HOME CARE SERVICES NO. 16, INC.





                                        7

SYMPHONY HOME CARE SERVICES NO. 17, INC.
SYMPHONY HOME CARE SERVICES NO. 18- CALIFORNIA, INC.
SYMPHONY HOME CARE SERVICES NO. 18- LOUISIANA, INC.
SYMPHONY HOME CARE SERVICES NO. 18- OKLAHOMA, INC.
SYMPHONY HOME CARE SERVICES NO. 18- TEXAS. INC.
SYMPHONY HOME CARE SERVICES NO. 19, INC.
SYMPHONY HOME CARE SERVICES NO. 100, INC.
SYMPHONY HOME CARE SERVICES NO. 101, INC.
SYMPHONY HOME CARE SERVICES NO. 102, INC.
SYMPHONY HOME CARE SERVICES NO. 103, INC.
SYMPHONY HOME CARE SERVICES NO. 104, INC.
SYMPHONY HOME CARE SERVICES NO. 105, INC.
SYMPHONY HOME CARE SERVICES NO. 106, INC.
SYMPHONY HOME CARE SERVICES NO. 107, INC.
SYMPHONY HOME CARE SERVICES NO. 108, INC.
SYMPHONY HOME CARE SERVICES NO. 109, INC.
SYMPHONY HOME CARE SERVICES NO. 110, INC.
SYMPHONY HOME CARE SERVICES NO. 113, INC.
SYMPHONY HOME CARE SERVICES NO. 114, INC.
SYMPHONY HOME CARE SERVICES NO. 115, INC.
SYMPHONY HOME CARE SERVICES NO. 116, INC.
SYMPHONY HOME CARE SERVICES NO. 117, INC.
SYMPHONY HOME CARE SERVICES NO. 118, INC.
SYMPHONY HOME CARE SERVICES NO. 119, INC.
SYMPHONY HOME CARE SERVICES NO. 120, INC.
SYMPHONY HOME CARE SERVICES NO. 121, INC.
SYMPHONY HOME CARE SERVICES NO. 122, INC.
SYMPHONY REHABILITATION SERVICES, INC.
SYMPHONY REHABILITATION SERVICES NO. 1, INC.
SYMPHONY REHABILITATION SERVICES NO. 2, INC.
SYMPHONY REHABILITATION SERVICES NO. 3, INC.
SYMPHONY REHABILITATION SERVICES NO. 4, INC.
SYMPHONY RESPIRATORY SERVICES, INC.
TEXAS LPC, INC.
THE BESTON CORPORATION
WEST COAST CAMBRIDGE, INC.
WOODRIDGE CONVALESCENT CENTER, INC.


      By:
          ---------------------------------------
           Name:
                ---------------------------------
           Title:
                 --------------------------------
                of Each Guarantor or of the
                General Partner of such Guarantor