Exhibit 12.1



Ratio of Earnings to Fixed Charges



Rotech Healthcare Inc. and Subsidiaries

(dollars in thousands)



|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|------------------------------------------------------------- |  | ----------------------- | ------ | - | ------------------------------- | - | ------ | ----------------------------------- |  | - | ---------------------------- | ----- |  | -------------------------- | ------ | - |  | - | ------ | - |  | - | ------- | -
|                                                              |  | Predecessor Company     |        |   | Successor Company               |  
|                                                              |  | Year Ended December 31, |        |   | Three months endedMarch 31,2002 |   |        | Nine months ended December 31, 2002 |  |   | Year ended December 31, 2003 |       |  | Year endedDecember 31,2004 |       
|                                                              |  | 2000                    |        |   | 2001                            |   |        |                                     |  |  
|Ratio of Earnings to fixed charges                            |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|Pretax income (loss) from continuing operations               |  | $                       | 3,314  |   |                                 | $ | 40,030 |                                     |  | $ | (153,944                     | )     |  | $                          | 24,775 |   |  | $ | 15,217 |   |  | $ | 67,148  |  
|Add Fixed charges                                             |  |                         | 8,251  |   |                                 |   | 7,832  |                                     |  |   | 1,900                        |       |  |                            | 40,333 |   |  |   | 50,244 |   |  |   | 41,253  |  
|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|Total Earnings (Loss) (A)                                     |  | $                       | 11,565 |   |                                 | $ | 47,862 |                                     |  | $ | (152,044                     | )     |  | $                          | 65,108 |   |  | $ | 65,441 |   |  | $ | 108,401 |  
|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|Interest Expense                                              |  | $                       | 108    |   |                                 | $ | 74     |                                     |  | $ | 14                           |       |  | $                          | 33,556 |   |  | $ | 42,109 |   |  | $ | 33,967  |  
|Estimate of the interest within rental expense (33% of total) |  |                         | 8,143  |   |                                 |   | 7,758  |                                     |  |   | 1,886                        |       |  |                            | 6,777  |   |  |   | 8,115  |   |  |   | 7,286   |  
|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|Total Fixed Charges (B)                                       |  | $                       | 8,251  |   |                                 | $ | 7,832  |                                     |  | $ | 1,900                        |       |  | $                          | 40,333 |   |  | $ | 50,224 |   |  | $ | 41,253  |  
|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  
|Ratio (A/B)                                                   |  |                         | 1.40   | x |                                 |   | 6.11   | x                                   |  |   | (80.03                       | )x(1) |  |                            | 1.61   | x |  |   | 1.30   | x |  |   | 2.63    | x
|                                                              |  |                         |        |   |                                 |   |        |                                     |  |   |                              |       |  |                            |        |   |  |   |        |   |  |   |         |  

---

|(1) | The dollar amount of the deficiency for the three months ended March 31, 2002 was $153,944. Such amount includes approximately $153,197 of reorganization expense to write-down the
Predecessors assets to fair market value.
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------