[DESCRIPTION]     LETTER AGREEMENT WITH RETIREMENT CARE ASSOCIATES, INC.
 
                RETIREMENT CARE ASSOCIATES, INC.
                     6000 Lake Forest Drive
                           Suite 200
                     Atlanta, Georgia 30328
 
                        August 22, 1996
 
 Mr. Donald F. Fox
 Contour Medical, Inc.
 3340 Scherer Drive
 St. Petersburg, Florida 33716
 
 Dear Don:
 
     This letter agreement (the "Letter Agreement") confirms the
 understandings and agreements by and between RETIREMENT CARE ASSOCIATES,
 INC., a Colorado corporation (the "Company"), and CONTOUR MEDICAL, INC., a
 Nevada corporation ("Contour"), in connection with the making and receiving
 of Loans (as hereinafter defined) by the Company and Contour from time to
 time.  This Letter Agreement is, and is intended by the Company and Contour
 to be, a binding agreement between the Company and Contour, and each of the
 parties shall be liable to the other party hereto if it fails in the
 performance or non-performance of any term or condition set forth herein.
 
     1.   The Company and Contour each agree that any sums advanced by
 either party hereto to the other party hereto from and after the date
 hereof (each such advance hereinafter referred to as a "Loan") shall be
 governed by and enforced in accordance with the terms and conditions of
 this Letter Agreement.
 
     2.   Subject to the terms and conditions set forth in this Letter
 Agreement, the Company and Contour each agree that any Loan made by either
 party hereto to the other party hereto shall contain the following terms: 
 (a) the proceeds of the Loan shall bear interest at the Prime Interest Rate
 (as hereinafter defined) in effect as of the date of the advance of the
 proceeds of such Loan; (b) all amounts of principal and accrued but unpaid
 interest under the Loan shall be due and payable in full no later than
 forty-five (45) days following the date of such Loan; and (c) such other
 terms and conditions as may be mutually agreed to by the parties hereto at
 the time such Loan is made.  for purposes of this Letter Agreement, the
 term "Prime Interest Rate" shall mean the annualized base rate of interest
 from time to time charged on corporate loans by the United States' 30
 largest lending institutions, as such rate is reported in the "Money Rates"
 section of The Wall Street Journal (Eastern Edition).
 
     3.   The covenants contained herein shall bind, and the benefits
 hereof shall inure to the benefit of, the respective successors and assigns
 of the parties hereto.
 
     4.   This Letter Agreement contains the entire agreement between the
 parties hereto relating to the matters provided herein, and no
 representations, promises or agreements, oral or otherwise, not expressly
 contained or incorporated by reference herein shall be binding on either
 party hereto.  The provisions of this Letter Agreement are severable and
 the invalidity of one or more of the provisions hereof shall not have any
 effect upon the validity or enforceability of any other provision hereof.
 
     5.   This Letter Agreement shall be governed by, construed and
 enforced in accordance with the laws of the State of Georgia, without
 giving effect to any principles of conflict of laws.
 
     6.   This Letter Agreement may be examined in one or more
 counterparts, each of which shall be deemed an original and both of which
 together shall constitute one and the same agreement.
 
     Please confirm Contour's acceptance of and agreement to the foregoing
 terms and conditions by executing and returning to the Company the enclosed
 copy of this Letter Agreement.
 
                                     Sincerely,
 
                              RETIREMENT CARE ASSOCIATES, INC.
 
                              By: /s/ Darrell C. Tucker
                                     Its:    Treasurer
 AGREED TO AND ACCEPTED:
 
 CONTOUR MEDICAL, INC.
 
 By: /s/ Chris Brogdon
 Its:    Chairman of the Board