Ernst & Young LLP       Certified Public Accountants       Phone 305.358.4111
                        Suite 3900
                        200 South Biscayne Boulevard
                        Miami, Florida 33131-5313


EXHIBIT 1 TO FORM 8-K

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated August 13, 1999, of Dialysis Corpora-
tion of America and are in agreement with the statements contained in the
second, third, and fourth paragraphs on page 2 therein.  We have no basis
to agree or disagree with other statements of the registrant contained
therein.

                                        /s/ Ernst & Young LLP





     Ernst & Young LLP is a member of Ernst & Young International, Ltd.